This question tests your knowledge of what NLRB stands for. NLRB stands for National Labor Relations Board. It’s an independent federal agency in the United States that enforces the National Labor Relations Act, protecting employees’ right to form and join unions and bargain collectively, and preventing unfair labor practices by employers and unions. The agency also conducts elections to determine employee representation and provides remedies for violations. It originated with the Wagner Act of 1935 and remains independent from the Department of Labor to preserve impartiality. The other options don’t match the official name.

A weight loss of about 5% over three months is considered significant because even moderate losses can signal underlying issues such as reduced intake, chronic disease, inflammation, or other catabolic processes. This level of loss is enough to impact energy, immune function, and overall function, especially in adults who are older or frail, and it typically prompts a clinical evaluation for causes and an intervention plan. Smaller losses, like around 3%, can occur with normal variation or measurement error and may not by themselves indicate a problem unless accompanied by other signs. Larger losses, such as 7.5% or 10%, reflect more severe malnutrition and higher risk, but the threshold commonly used to flag concern is 5% over three months.

Turnover rate shows how many employees left relative to how many were on the payroll, during a period. The standard way to measure it is to take the number of separations (employees who left) and divide by the average number of employees on the payroll during that period, then multiply by 100 to express it as a percent. This approach accounts for staffing that changes month to month, rather than just looking at a single snapshot. With the data given for the 100-bed facility, those two numbers combine to a ratio of about 0.101, which is 10.1% when expressed as a percentage. That’s why this option matches the conventional turnover calculation using the period’s separations and average staffing. If you used the total beds as a denominator, or used the end-of-period headcount or the number of hires instead of separations, you’d get a different figure, not the turnover rate defined above.

Depreciation is about spreading the cost of a tangible asset over the periods that benefit from its use. This aligns the expense with the time during which the asset helps generate revenue, which is the essence of the matching principle in accounting. Since depreciation is a non-cash expense, it reduces reported net income without requiring a current outlay of cash. Over time, the asset’s book value on the balance sheet declines as depreciation accumulates, reflecting that the asset is being used up. This is why the option that describes depreciation as a way to allocate the asset’s cost over its useful life is the best choice. It’s not about generating cash inflows from asset sales—that’s handled by proceeds and any gains or losses on disposal. It doesn’t increase asset value; it steadily reduces the asset’s carrying amount on the books. And while depreciation is an expense, it does not “reduce operating expenses” in the sense of increasing profitability; it is an expense that lowers net income, and in cash flow terms it is added back when calculating cash from operations because it doesn’t involve an actual cash outflow.