The doctrine used by common law courts to refuse jurisdiction is called forum non conveniens

The decision rule on whether to sell or process further

a) is process further as long as total revenue exceeds present revenues. b) is process further if incremental revenue from such processing exceeds the incremental processing costs. c) is process further if incremental revenue from such processing exceeds incremental fixed costs. d) varies from situation to situation.

An unrealized holding gain on a company's available-for-sale debt securities should be reflected in the current financial statements as

(a) an item shown as a direct increase to retained earnings (b) a current gain in the income statement resulting from holding securities (c) a note or parenthetical disclosure only (d) other comprehensive income and included in the equity section of the balance sheet