The following information relates to Sand Company's defined benefit pension plan at December 31, the end of the reporting period. PBO: $5 million; plan assets: $5.8 million. On its balance sheet, Sand should show

A net pension asset of $800,000

Explanation:

A benefit pension plan can be defined as a pension plan in which the employer of the person agreed or promise to pay a lump sum of money on the retirement of the person from active service and it often depend on the employee's earnings history, how long the person has been in service as well as the person age.

Sand Company's

Plan assets: $5.8 million -PBO: $5 million

=$800,000

Therefore on its balance sheet, Sand should show a net pension of asset of $800,000

which is the present value of the flow of the person pension benefits.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

where is the graph?