Debt securities that the company has the positive intent and ability to hold to maturity. Companies report held-to-maturity securities at amortized cost, recognize interest when earned, and do not recognize unrealized holding gains or losses.

A favorable sales volume variance in sales revenue suggests a(n) ________

A) increase in actual sales price per unit as compared to budgeted sales price B) increase in number of actual units sold when compared to the expected number of units sold C) increase in actual variable cost per unit as compared to expected variable cost per unit D) decrease in actual fixed costs

To avoid being accused of defamation, you should

A) refuse to communicate with unhappy clients. B) make it clear to disgruntled customers that you refuse to be intimidated. C) avoid any kind of behavior that could be considered abusive. D) frequently refer to company policy. E) frequently use hedge words such as "company policy" and "appears".