Study sets matching "far pensions"

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Study sets matching "far pensions"

19 terms
Far pension
Characteristics of pension plan
Non GAAP pension
GAAP pension
Defined contribtion
1. Written or implied... 2. Contributory or non contributory... 3.…
Cash basis... Terminal basis
Defined benefit and defined contribution plans
There is a defined contribution as a percentage or amount.... Th…
Characteristics of pension plan
1. Written or implied... 2. Contributory or non contributory... 3.…
Non GAAP pension
Cash basis... Terminal basis
27 terms
Pension FAR
Pension allocation
Under U.S. GAAP, what is the present v…
Service cost.
Interest cost.
- allocate based on average years... - Total years of all employ…
Under U.S. GAAP, the accumulated benefit obligation is the pr…
Service cost is the present value of all pension benefits ear…
Interest cost is the interest on the projected benefit obliga…
Pension allocation
- allocate based on average years... - Total years of all employ…
Under U.S. GAAP, what is the present v…
Under U.S. GAAP, the accumulated benefit obligation is the pr…
19 terms
CPA FAR - PENSIONS
Two types of pension plans
Accumulated Benefit Obligation
Projected Benefit Obligation
Pension Expense calculation
1) Defined contribution - amount of contribution specified... 2…
Actuarial pv of benefits (vested or not); from information ab…
Actuarial pv of all benefits; from information about employee…
S.P.I.D.E.R.... +S-ervice costs (increase in PBO)... +P-rior Serv…
Two types of pension plans
1) Defined contribution - amount of contribution specified... 2…
Accumulated Benefit Obligation
Actuarial pv of benefits (vested or not); from information ab…
22 terms
FAR 6 Pensions
Ending PBO formula (7 things)
Ending fair value of plan assets formu…
Net periodic pension cost formula (6 t…
Creating pension JE
Beg PBO... + Service Cost... + Interest cost... + PSC from current per…
Beginning fair value of plan assets... + Contributions... + Actual…
Service cost... + Interest cost... (Return on plan assets)... + Amort…
Dr. Net periodic pension cost... Cr. Pension benefit liability…
Ending PBO formula (7 things)
Beg PBO... + Service Cost... + Interest cost... + PSC from current per…
Ending fair value of plan assets formu…
Beginning fair value of plan assets... + Contributions... + Actual…
19 terms
CPA FAR 14- PENSIONS
Two types of pension plans
Accumulated Benefit Obligation
Projected Benefit Obligation
Pension Expense calculation
1) Defined contribution - amount of contribution specified... 2)…
Actuarial pv of benefits (vested or not); from information ab…
Actuarial pv of all benefits; from information about employee…
A-S.P.I.D.E.R.... +S-ervice costs (increase in PBO)... +I-interest…
Two types of pension plans
1) Defined contribution - amount of contribution specified... 2)…
Accumulated Benefit Obligation
Actuarial pv of benefits (vested or not); from information ab…
26 terms
FAR Pension Accounting
Current Service Cost
Interest Cost
<Return on Plan Asset>
Amortization of Unrecognized Prior Ser…
PV of all benefits earned in the current period.
Beg PBO*Discount Rate. Increase in PBO during current period…
Can be either actual or expected return. Difference between e…
Prior Service Cost increases PBO. It is recorded as unrecogni…
Current Service Cost
PV of all benefits earned in the current period.
Interest Cost
Beg PBO*Discount Rate. Increase in PBO during current period…
FAR CPA Pension Plans
What is a pension plan?
Defined benefit plan
Defined contribution plan
Pass Key: Accounting for pension plans…
A pension plan is an agreement in which the employer provides…
The benefits that the employee receives at retirement are det…
The contributions that the sponsor company makes to the plan…
Pension expense that appears on the company's income statemen…
What is a pension plan?
A pension plan is an agreement in which the employer provides…
Defined benefit plan
The benefits that the employee receives at retirement are det…
19 terms
Pensions (FAR 19 Cards) CPA Exam Club
Two types of pension plans
Accumulated Benefit Obligation
Projected Benefit Obligation
Pension Expense calculation
1) Defined contribution - amount of contribution specified... 2)…
Actuarial pv of benefits (vested or not); from information ab…
Actuarial pv of all benefits; from information about employee…
S.P.I.D.E.R.... +S-ervice costs (increase in PBO)... +P-rior Servic…
Two types of pension plans
1) Defined contribution - amount of contribution specified... 2)…
Accumulated Benefit Obligation
Actuarial pv of benefits (vested or not); from information ab…
FAR - Pension Expense
5 Components of Pension Expense
Service cost
Interest cost
Expected return on plan assets
1) Service Cost (SC)... 2) Interest Cost... 3) Expected return on p…
Increase in PBO attributable to service for the year; PV amount
Growth in PBO for the period due to the passage of time;... = (…
Expected amount of growth in the pension fund for the year;…
5 Components of Pension Expense
1) Service Cost (SC)... 2) Interest Cost... 3) Expected return on p…
Service cost
Increase in PBO attributable to service for the year; PV amount
5 terms
FAR 2: Pension Formulas
Ending Asset Balance
Ending PBO
Current Period Pension Expense
Ending Unrecognized Net Pension Gain/L…
Beginning Asset Balance... +Cash Contributions... -Payments to Reti…
Beginning PBO... +Service Cost... +Interest Cost... +Prior Service cos…
+Service Cost... +Interest cost on PBO... -Expected Return on Plan…
Beginning Unrecognized Net Pension Gain... +Unexpected Gain on P…
Ending Asset Balance
Beginning Asset Balance... +Cash Contributions... -Payments to Reti…
Ending PBO
Beginning PBO... +Service Cost... +Interest Cost... +Prior Service cos…
14 terms
FAR CPAexcel: Pension Expense
Components
Interest Cost... *Current year service co…
Expected return on plan assets
Pension Expense 1-3 JE
Service cost - increase in PBO attributable to service for th…
Reflect the current market rate of interest... Increases pension…
expected growth in pension fund for the year... reduces pension…
Service cost $1,130... Interest cost 400... Expected return (150)... P…
Components
Service cost - increase in PBO attributable to service for th…
Interest Cost... *Current year service co…
Reflect the current market rate of interest... Increases pension…
19 terms
FAR - 6 (Pension Plans)
Contributory vs Noncontributory
Overfunded vs Underfunded
Defined Contribution Plan
Defined benefit plan
Contributory - employees contribute... Noncontributory - only em…
only applies to defined benefit plan... overfunded - Assets>Lia…
specifies periodic amount of contributions to plan and alloca…
defines benefits to be paid to employees at retirement (actua…
Contributory vs Noncontributory
Contributory - employees contribute... Noncontributory - only em…
Overfunded vs Underfunded
only applies to defined benefit plan... overfunded - Assets>Lia…
26 terms
FAR 14 - Pensions & Postemployment Benefits
What is a defined contribution plan?
What is a defined benefit (DB) plan?
Contributions are normally paid before…
What two problems make defined pension…
when the employer sets aside specific amounts during the time…
the employer guarantees certain benefits to be paid to retire…
they can then be deducted
Matching - pension expense has to be recognized at time of EE…
What is a defined contribution plan?
when the employer sets aside specific amounts during the time…
What is a defined benefit (DB) plan?
the employer guarantees certain benefits to be paid to retire…
Becker FAR 6 - Pension Plans
Pension Plan
Funding a Plan
Non-GAAP Plans
GAAP Methods
Agreement where the employer provides defined or estimated be…
Funding: Sponsor company making contributions to the pension…
1. Pay-as-you-go - cash basis method... ---expensing payments af…
1. Defined Contribution Plan - 401k; periodic contribs.... 2. De…
Pension Plan
Agreement where the employer provides defined or estimated be…
Funding a Plan
Funding: Sponsor company making contributions to the pension…
64 terms
FAR 6: Pensions and Income Tax Accounting
What is a defined benefit plan?
What is a defined contribution plan?
Does the amount funded have to equal t…
What are the non-GAAP (cash basis) met…
Pension plan where the benefits that the employee receives at…
Pension plan where the contributions that the sponsor company…
No
"Pay-As-You-Go" and Terminal Funding.... "Pay-As-You-Go" = expen…
What is a defined benefit plan?
Pension plan where the benefits that the employee receives at…
What is a defined contribution plan?
Pension plan where the contributions that the sponsor company…
11 terms
FAR CPAexcel: Pension Principles, Reporting
Types of Plans
Accounting Defined Contribution
Accounting Defined Benefit... Work 1/1-12…
Terms
Defined Contributions Plans - annual employer contribution is…
Accrual... Defined Contribution: employer pays amount into trust…
Benefits depend on number of years and average salary... Funding…
Pension fund - funds set aside to meet employer's future pens…
Types of Plans
Defined Contributions Plans - annual employer contribution is…
Accounting Defined Contribution
Accrual... Defined Contribution: employer pays amount into trust…
19 terms
FAR Chapter 14 - Pensions & Postemployment Benefits
Pension
Defined Contribution Plan
Defined Benefit Plan
Vested Benefit Obligation... (VBO)
An agreement between employer and employee to give the employ…
A pension or other retirement plan that measures the amount t…
A pension or other retirement plan that measures the benefits…
The actuarial present value of the amount employees would be…
Pension
An agreement between employer and employee to give the employ…
Defined Contribution Plan
A pension or other retirement plan that measures the amount t…
FAR 6-1: Pension Plans
What are two non-GAAP (cash-basis) met…
Service cost
Interest cost
Prior service cost
1. "Pay-as-you-go" method - expenses pension payments after s…
pension benefits earned by employees during the year.
accrual of interest cost on the PBO.
Cost of benefits based on past service for:... 1. Service before…
What are two non-GAAP (cash-basis) met…
1. "Pay-as-you-go" method - expenses pension payments after s…
Service cost
pension benefits earned by employees during the year.
28 terms
FAR-4.1: Pensions and Postemployment Benefits
what is the accounting standard codifi…
what are the 2 types of postemployment…
what is a vested benefit obligation (V…
what is an accumulated benefit obligat…
ASC 715
1. Defined Contribution... 2. Defined Benefit
what is owed immediately if an employee is terminated
what is owed for service to date if the employee continues in…
what is the accounting standard codifi…
ASC 715
what are the 2 types of postemployment…
1. Defined Contribution... 2. Defined Benefit
28 terms
CPA 2013 FAR-4.1: Pensions and Postemployment Benefits
what is the accounting standard codifi…
what are the 2 types of postemployment…
what is a vested benefit obligation (V…
what is an accumulated benefit obligat…
ASC 715
1. Defined Contribution... 2. Defined Benefit
what is owed immediately if an employee is terminated
what is owed for service to date if the employee continues in…
what is the accounting standard codifi…
ASC 715
what are the 2 types of postemployment…
1. Defined Contribution... 2. Defined Benefit
28 terms
CPA 2013 FAR-4.1: Pensions and Postemployment Benefits
what is the accounting standard codifi…
what are the 2 types of postemployment…
what is a vested benefit obligation (V…
what is an accumulated benefit obligat…
ASC 715
1. Defined Contribution... 2. Defined Benefit
what is owed immediately if an employee is terminated
what is owed for service to date if the employee continues in…
what is the accounting standard codifi…
ASC 715
what are the 2 types of postemployment…
1. Defined Contribution... 2. Defined Benefit
FAR 6-2: Post Retirement Benefits Other Than Pensions
What is the "Accrual Requirement" for…
Accumulated Post-Retirement Benefit Ob…
Expected Post-Retirement Benefit Oblig…
What approach is used?
1. Attributable to services already rendered.... 2. Rights accum…
Present value of future benefits that have VESTED.
Present value of future benefits that are EXPECTED TO BE PAID.
Benefit-years-of-service approach
What is the "Accrual Requirement" for…
1. Attributable to services already rendered.... 2. Rights accum…
Accumulated Post-Retirement Benefit Ob…
Present value of future benefits that have VESTED.
28 terms
CPA 2013 FAR-4.1: Pensions and Postemployment Benefits
what is the accounting standard codifi…
what are the 2 types of postemployment…
what is a vested benefit obligation (V…
what is an accumulated benefit obligat…
ASC 715
1. Defined Contribution... 2. Defined Benefit
what is owed immediately if an employee is terminated
what is owed for service to date if the employee continues in…
what is the accounting standard codifi…
ASC 715
what are the 2 types of postemployment…
1. Defined Contribution... 2. Defined Benefit
15 terms
FAR - 6 (Postretirment benefits other than pensions and Other deferred compensation and benefits)
Overview
Accrue postretirement benefits if:
APBO (Accumulated postretirement benef…
EPBO (expected postretirement benefit…
many companies provide benefits to employees after they retir…
- obligation attributable to employees' services already rend…
PV of future benefits vested as of measurement date... - discoun…
PV of all future benefits expected to be paid as of measureme…
Overview
many companies provide benefits to employees after they retir…
Accrue postretirement benefits if:
- obligation attributable to employees' services already rend…
32 terms
24-Pensions
2 types of pension plans?
Accounting for defined contribution pl…
Major components of defined benefit pl…
3 measures of pension obligation?... Rel…
Annual pension expense for required contribution... Pension liab…
Pension obligaion: what will have to be paid out in future be…
Vested Benefit Obligation: current salaries and only vested b…
2 types of pension plans?
Accounting for defined contribution pl…
Annual pension expense for required contribution... Pension liab…
Pensions
Two types of Pension plans
contributory defined contribution plan
non contributory defined contribution…
contributory(defined contribution) and non contributory(defin…
employees voluntarily make payments to increase their benefits
employer bears the entire cost
Two types of Pension plans
contributory(defined contribution) and non contributory(defin…
contributory defined contribution plan
employees voluntarily make payments to increase their benefits
19 terms
Pensions
Unfunded projected benefit obligation
Balance sheet reporting of pension ass…
Plan assets
Pension Liability
Pension liability reported at each balance sheet date. This i…
Fair value pension fund minus PBO. Negative amount is underfu…
reported at Fair value. Amount currently available to pay ben…
difference between projected benefit obligation and the fair…
Unfunded projected benefit obligation
Pension liability reported at each balance sheet date. This i…
Balance sheet reporting of pension ass…
Fair value pension fund minus PBO. Negative amount is underfu…
47 terms
Chapter 14 pensions
what is a pension?
what is the journal entry for a pensio…
What is a Defined benefit?
what is the journal entry to account f…
An agreement between an employer and employee to give the emp…
Debit - Pension Expense... Credit - Cash
the employer guarantees certain benefits to be paid to retire…
Debit - Pension Expense ... Credit - Accrued pension cost
what is a pension?
An agreement between an employer and employee to give the emp…
what is the journal entry for a pensio…
Debit - Pension Expense... Credit - Cash
13-D: Pensions
3. Which of the following disclosures…
6. Webb Co., a publicly traded company…
8. Which of the following components s…
9. Interest cost included in the net p…
Correct Answer: D) The estimates of future contributions for…
Correct Answer: C) $75,000... Notes... (c) As of December 31, yea…
Correct Answer: D) Both I and II... Notes... (d) Among the compon…
Correct Answer: C) Increase in the projected benefit obligati…
3. Which of the following disclosures…
Correct Answer: D) The estimates of future contributions for…
6. Webb Co., a publicly traded company…
Correct Answer: C) $75,000... Notes... (c) As of December 31, yea…
22 terms
Pensions
Pension expense
Qualified pension plan
defined contribution plans
defined benefit plans
...
plans that qualify for favorable tax benefits
fixed annual contributions to a pension fund; employees choos…
fixed retirement benefits based on a given formula
Pension expense
...
Qualified pension plan
plans that qualify for favorable tax benefits
5 terms
25-Pensions: IFRS
IFRS general difference for pensions?
Different definitions for IFRS?
Treatment for pension expense?
Treatment for unexpected g/l?
In general they are very similar to GAAP however because the…
PBO=Defined Benefit Obligation... Pension liab/asset=Benefit lia…
Pension expense components can be placed in different places…
No amortization through income: permanent adjustment to the l…
IFRS general difference for pensions?
In general they are very similar to GAAP however because the…
Different definitions for IFRS?
PBO=Defined Benefit Obligation... Pension liab/asset=Benefit lia…
16 terms
13D Pensions
Defined benefit plan
Defined contribution plan
Projected benefit obligation assumes s…
Accumulated benefit obligation assumes…
Employer agrees to pay fixed amount at retirement
Employer agrees to make a contribution to the retirement plan
increase
stay the same
Defined benefit plan
Employer agrees to pay fixed amount at retirement
Defined contribution plan
Employer agrees to make a contribution to the retirement plan
Pensions
What are the two types of pension plans?
What are some of the complexities of a…
What are the components of pension exp…
Defined Contribution Pension Plan
Defined contribution and defined benefit
1. When will employees retire... 2. Final salary... 3. Length of re…
+ Service cost... + Interest Expense... - Return on PA ... + Amortizat…
-Promises fixed, periodic contributions to the pension fund,…
What are the two types of pension plans?
Defined contribution and defined benefit
What are some of the complexities of a…
1. When will employees retire... 2. Final salary... 3. Length of re…
118 terms
Becker FAR 8 (2016)
What is the objective for accounting f…
What are the objectives of Fund Accoun…
What is the counterpart of FASB for go…
Not-for-profit organizations used whic…
Operational accountability and fiscal accountability... Objecti…
1) In compliance with legal restrictions ... 2) In compliance wi…
FASB counterpart = GASB... GAO prescribes "governmental auditin…
FASB
What is the objective for accounting f…
Operational accountability and fiscal accountability... Objecti…
What are the objectives of Fund Accoun…
1) In compliance with legal restrictions ... 2) In compliance wi…
697 terms
FAR
Identify the statements included in a…
What are the various types of generall…
What are the basic criteria for transf…
Describe the accounting treatment for…
A statements of financial condition (balance sheet) and a sta…
1. US GAAP 2. US other comprehensive basis of accounting 3. I…
1. The transferred asset has been isolated from the transfero…
The criteria for surrender of control must be met and either:…
Identify the statements included in a…
A statements of financial condition (balance sheet) and a sta…
What are the various types of generall…
1. US GAAP 2. US other comprehensive basis of accounting 3. I…
68 terms
FAR Chapter 11
Pension Plan
2 Basic types of pension plans
Defined Contribution Plan
Defined Contribution Plan JE's
A separate accounting entity to which a sponsoring employer m…
1. Defined contribution plans... 2. Defined benefit plans
1. Provides an individual account for each participating empl…
Depositing normal payment into pension plan.... Debit: Pension E…
Pension Plan
A separate accounting entity to which a sponsoring employer m…
2 Basic types of pension plans
1. Defined contribution plans... 2. Defined benefit plans
62 terms
FAR
Reportable segment
no boot
boot paid <25%
boot received <25%
10% or more of the combined revenue of all segments... 10% or mo…
no gain recognized
no gain (lacks commercial substance)
recognize proportional amount of gain
Reportable segment
10% or more of the combined revenue of all segments... 10% or mo…
no boot
no gain recognized
29 terms
Pensions Ch 17
Temporary differences
Deferred tax liabilities
Deferred tax assets
FASB Balance Sheet Approach
Timing differences that cause deferred income taxes and will…
a liability that arises because of temporary differences betw…
Balance sheet amounts that result from an excess of taxes pay…
A deferred tax liability is a temporary difference between fi…
Temporary differences
Timing differences that cause deferred income taxes and will…
Deferred tax liabilities
a liability that arises because of temporary differences betw…
With a Defined Contribution (401k) pla…
With __________ __________, The payout…
In a ___________ _____________ _______…
____ __________ ____________ _________…
fixed
Defined Benefit (Pension Plan)
Defined Contribution (401(k) Plan)
2 Defined Benefit Plan Entities
With a Defined Contribution (401k) pla…
fixed
With __________ __________, The payout…
Defined Benefit (Pension Plan)
FAR Mnemonics
F1
Authoritative Literature in Codificati…
Fundamental Qualitative Characteristics
Relevance "Passing Confirms Money"
Standard setting, Income statement, Reporting requirement
FASB... Emerging Issues Task Force... Derivative Implementation... Pri…
Relevance & Faithful Rep.
Predictive value... Confirming value... Materiality
F1
Standard setting, Income statement, Reporting requirement
Authoritative Literature in Codificati…
FASB... Emerging Issues Task Force... Derivative Implementation... Pri…
330 terms
FAR
Which type of exchange rate is used fo…
How do freight-outs get treated when c…
What must be disclosed about Long Term…
How is a payment for principal of a lo…
Forward Rates
Excluded from COGS (Period Cost)
Aggregate Amounts of Maturities and Sinking Fund Requirements
As an expenditure
Which type of exchange rate is used fo…
Forward Rates
How do freight-outs get treated when c…
Excluded from COGS (Period Cost)
FAR
FEDPRIA
Regulation For Accounting IS Emerging
Passing Confirms Money
Compare and verify in time to understand
The 7 components that make up the accounting literature:... FAS…
SEC Standards specifically mentioned in the codification:... Re…
Information is relevant if it capable of making a difference…
factors that enhance qualitative characteristics:... Comparabil…
FEDPRIA
The 7 components that make up the accounting literature:... FAS…
Regulation For Accounting IS Emerging
SEC Standards specifically mentioned in the codification:... Re…
CPA Exam FAR
ROGER IS PC HIS ON THE FENCE AND CUT L…
Relevance
Faithful Representation
Enhancing Qualitative Characteristics
...
Predictive value... Confirmatory vaue... Material
Free of material error... Neutral... Complete
Comparable... Understandability... Timeliness... Verifiable
ROGER IS PC HIS ON THE FENCE AND CUT L…
...
Relevance
Predictive value... Confirmatory vaue... Material
F6-Pensions and taxes
Pension Expense
PBO
Plan Assets
Sick pay/ vacation pay
="SIR AGE"... -On the income statement... +Service Cost... +Interest E…
Beginning Projected benefit obligation... +Service Cost... +Interes…
Beginning Fair Value of Plan Assets... +Contributions... +Actual re…
Employees' compensation for future absences (mostly vacation)…
Pension Expense
="SIR AGE"... -On the income statement... +Service Cost... +Interest E…
PBO
Beginning Projected benefit obligation... +Service Cost... +Interes…
15 terms
FAR Section 1
4 criteria of a reporting framework
Objective of FASB
Relevance
Faithful representation
Recognition... Measurement... Presentation... Disclosure
To provide information that is USEFUL to potential investors,…
It would make a difference in the user's decision... -Predictive…
-free from ERRORS: no errors or omissions... -Neutrality: unbias…
4 criteria of a reporting framework
Recognition... Measurement... Presentation... Disclosure
Objective of FASB
To provide information that is USEFUL to potential investors,…
Chapter 17: Pensions and other postretirement benefits
pension plans
pension plans often enhance:
positives of pension plans provided by…
qualified pension plans
provide income to individuals during their retirement years
productivity, reduce turnover, satisfy union demands, and all…
security and fulfills moral obligation, induce job satisfacti…
qualify for favorable tax treatment, employer is permitted an…
pension plans
provide income to individuals during their retirement years
pension plans often enhance:
productivity, reduce turnover, satisfy union demands, and all…
67 terms
Becker FAR 6 (2016)
What is a pension plan?
Pension plan and the sponsoring compan…
What does the term funding mean in pen…
Define two types of pension plans.
It is an agreement in which the employer provides employees w…
Two separate legal entities
Refers to the sponsor company making contributions to the pen…
Defined Contribution Plan: amount of contribution is specif…
What is a pension plan?
It is an agreement in which the employer provides employees w…
Pension plan and the sponsoring compan…
Two separate legal entities
5 terms
3. ACCOUNTING FOR PENSIONS - B/S
CONTRIBUTIONS TO PLAN
FUNDED STATUS
PENSION PLAN ASSET
PENSION PLAN LIABLITY
1) INCREASE ASSET (IF OVERFUNDED)... 2) DECREASE LIABILITY (IF U…
FV OF PLANS ASSETS... <PBO>... ------------------------------... FUNDE…
*ALWAYS NON-CURRENT... POSITIVE STATUS MEANS PLAN IS OVERFUNDED
*CURRENT, NONCURRENT OR BOTH... NEGATIVE STATUS MEANS PLAN IS UN…
CONTRIBUTIONS TO PLAN
1) INCREASE ASSET (IF OVERFUNDED)... 2) DECREASE LIABILITY (IF U…
FUNDED STATUS
FV OF PLANS ASSETS... <PBO>... ------------------------------... FUNDE…
35 terms
FAR: Set 2
income on a current cost basis. what c…
escheat property
stock appreciation rights liability
purpose of reporting comprehensive inc…
refundable deposits with suppliers
reported in agency fund when... 1. holding period is expected to…
fair value of SARS (# of rights*date for B/S)... multiplied... perc…
to summarize all the changes in equity from nonowner sources
income on a current cost basis. what c…
refundable deposits with suppliers
escheat property
reported in agency fund when... 1. holding period is expected to…
29 terms
The Far and the Near Vocabulary
agony
arbor
converge
deliberately
extreme pain of mind or body
a structure of crossed strips of wood covered with vines or b…
to come together
slowly; without hurrying
agony
extreme pain of mind or body
arbor
a structure of crossed strips of wood covered with vines or b…
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