Used by companies to hedge exposures to cash flow risk, which results from the variability in cash flows. Companies account for derivatives used in cash flow hedges at fair value on the balance sheet, but they record gains or losses in equity, as part of other comprehensive income.

A seller signs three open listing agreements. Which of the following is correct?

a. The listing contract is voidable by any of the brokers. b. The listings are illegal. c. The payment of a commission is unenforceable. d. The broker who delivers an acceptable offer receives the full commission.

Suppose the café wishes to carry 8 days of demand as their safety inventory. What service level would they achieve?

A) 93.9% B) 94.4% C) 95.2% D) 95.7%