When faced with additional risk from a foreign investment, firms typically account for the additional risk by adjusting the discount rates or by adjusting cash flows

As a general rule, the SEC requires push down accounting when the ownership is greater than ___% and objects to push down accounting when the ownership change is less than ___%.

Fill in the blank(s) with the appropriate word(s).

A partner has

a. an absolute right to use partnership property b. the right to assign partnership property c. the right to convey partnership property by will d. the right to possession of partnership property for partnership purposes.