During 2016, abbott laboratories decreased its discount rate used to calculate pension obligation from 4.3% to 3.8%. the effect on the company's pension expense for the year and pension obligation balance at year end is: a. decrease pension expense, increase pension obligation b. no effect on pension expense, decrease pension obligation c. increase pension expense, decrease pension obligation d. decrease pension expense, decrease pension obligation e. increase pension expense, increase pension obligation

B. Decrease pension expense, increase pension obligation

Explanation:

Decrease in discount rate decreases the interest cost for the year which in turn reduces the pension expense for the year.

Pension obligation is the present value of future payments. By reducing the discount rate, present value increases, thus, pension obligation increases.

answer; /// i believe the correct answer is ( column break);

b. a single paragraph.

a paragraph is a series of sentences that are organized and make sense, and are all related to a single topic . almost every piece of writing you do that is longer than a few sentences should be organized into paragraphs. this is because paragraphs show a reader where the subdivisions of an essay begin and end, and thus the reader see the organization of the essay into subjects in order to be able to understand its main points.