Which of the following is NOT one of the building blocks that the reorganization of a business' structure generally focuses on?

Seigel Co. maintains a defined-benefit pension plan for its employees. At each balance sheet date, Yeager should report a pension asset / liability equal to the

a. accumulated benefit obligation. b. projected benefit obligation. c. accumulated benefit obligation. d. funded status relative to the projected benefit obligation.

The term ________ refers to the computer and electronic technology that makes it possible for banks to offer electronic payment and collection systems to bank customers

A) electronic protocols application software (EPAS) B) electronic funds transfer system (EFTS) C) originating depository financial institution (ODFI) D) open real-time currency application (ORCA)