The feasible alternatives test, set out in the Restatement (Second) of Torts, is the consumer-expectations test

Using the Direct Method For the following question(s), indicate how each transaction described would be classified on a statement of cash flows if the operating activities section is prepared under the direct method. When using the direct method, where is the retirement of bonds payable at their maturity date shown on the statement of cash flows?

A) Operating activity B) Investing activity C) Financing activity D) Noncash investing and financing activity

__________is the process of translating aggregate plans into short-term operational plans that provide the basis for weekly and daily schedules and detailed resource requirements

A) Aggregation B) Execution C) Disaggregation D) Enterprise resource planning