Codification is a process by which existing common law positions are restated and laid down in a statute

Which of the following situations does not base an accounting measure on present values?

a. Pensions. b. Prepaid insurance. c. Leases. d. Sinking funds.

Chemical emissions that pose a health risk of serious illness such as cancer with even small inhalation exposures are known as:

a) criteria pollutants. b) hazardous air pollutants. c) volatile organic compounds. d) condensibles.