<span>Unattainable points are outside the PPF. The PPF refers to the Production Possibilities Frontier. This is set by the economic standing of a country and a country is not able to perform and produce outside of their set PPF. Due to this, all unattainable points are located outside of the PPF. </span>
Answer:
The query may still be specified in SQL by using a nested query as follows (not all
implementations may support this type of query):
SELECT DNAME, COUNT (*)
FROM DEPARTMENT, EMPLOYEE
WHERE DNUMBER=DNO AND SEX='M' AND DNO IN ( SELECT DNO
FROM EMPLOYEE
GROUP BY DNO
HAVING AVG (SALARY) > 30000 )
GROUP BY DNAME;
Explanation:
Answer:
Interest expense and a gain.
Explanation:
US GAAP allows companies to report their financial assets or financial liabilities at their fair market value, this is called the fair value option.
If interest rates increase, and of course the coupon rate is fixed, then they value of bonds will decrease. The same logic applies to bonds sold at a discount.
In this case, the company must report an interest expense in the income statement regardless of what happens to the interest rate, since the company must pay the coupon rate.
Since the price of the bonds decreased, then the company's liabilities (bonds payable) decrease, so the company must report a gain = bond's previous value - bond's current value
