Arbitration decisions are final and binding; therefore quite different from the outcome of mediation

Restructuring costs were incurred due to downsizing and reorganization of a manufacturing facility

a. as a component of operating income b. as a non-operating income item (other income or expense) c. as a discontinued operation d. as an item of other comprehensive income

Niece M persuaded her elderly Aunt A to buy a grossly overpriced condominium. Niece M knew the price was too high, but Niece M received a commission on the sale from the seller. Aunt A may complain of

a. actual fraud and undue influence. b. negligent misrepresentation. c. constructive fraud. d. commercial frustration.