In 1998, Westinghouse Electric Corporation decided to shed its industrial products businesses and to merge with CBS, the broadcasting company. It had an obligation to its senior executives, whom would be retiring, to fund its defined benefit pension plan with a sufficient amount to meet its future commitments. Based on the age and salaries of its retiring executives, the company estimated future payments of -

Suppose someone wants to sell a piece of land for cash. the selling of a piece of land represents turning

Which of the following statements about revision is most accurate? (a) you must compose first drafts quickly (sprint writing) and return later for editing. (b) careful writers always revise as they write. (c) revision is required for only long and complex business documents. (d) some business writers prefer to compose first drafts quickly and revise later; others prefer to revise as they go.

Juan's investment portfolio was valued at $125,640 at the beginning of the year. during the year, juan received $603 in interest income and $298 in dividend income. juan also sold shares of stock and realized $1,459 in capital gains. juan's portfolio is valued at $142,608 at the end of the year. all income and realized gains were reinvested. no funds were contributed or withdrawn during the year. what is the amount of income juan must declare this year for income tax purposes?