DML Data Manipulation Language contains all the commands for creating database objects

Corcoran, Inc.'s common stock trades on the New York Stock Exchange. The past year was disappointing for Corcoran. Cash flow, operating income, and net income were all significantly lower than in previous years. While discussing the financial results, Barbara Freeburg, an outside member of the board of directors, learned that Corcoran's management recorded large, one-time expenses in the last quarter of the year that related to warranty, bad-debt, environmental, and other liabilities. Management provided adequate support for the large increase in the liabilities, but Freeburg, believing liabilities were materially overstated, disagreed and resigned from the board. The large expenses recorded by Corcoran in the last quarter will most likely be reported on

A. Form 10-Q for the fourth quarter. B. Form 10-K. C. Form 10-Q for the first quarter of next year. D. The next Form S-1.

Remanufacturing helps improve profits as long as

A) the comparatively low margin of remanufactured to newly-produced products exists. B) the comparatively high cost of remanufacturing to newly-produced products exists. C) the fear exists that remanufactured products will be purchased instead of newly-produced products. D) two distinct segments of demand exist for the product — one for new and one for old products.