YES
TRS:
 {   f(empty(), l) -> l,
  f(cons(x, k), l) -> g(k, l, cons(x, k)),
        g(a, b, c) -> f(a, cons(b, c))}
 DP:
  Strict:
   {f#(cons(x, k), l) -> g#(k, l, cons(x, k)),
          g#(a, b, c) -> f#(a, cons(b, c))}
  Weak:
  {   f(empty(), l) -> l,
   f(cons(x, k), l) -> g(k, l, cons(x, k)),
         g(a, b, c) -> f(a, cons(b, c))}
  EDG:
   {(f#(cons(x, k), l) -> g#(k, l, cons(x, k)), g#(a, b, c) -> f#(a, cons(b, c)))
    (g#(a, b, c) -> f#(a, cons(b, c)), f#(cons(x, k), l) -> g#(k, l, cons(x, k)))}
   SCCS:
    Scc:
     {f#(cons(x, k), l) -> g#(k, l, cons(x, k)),
            g#(a, b, c) -> f#(a, cons(b, c))}
    SCC:
     Strict:
      {f#(cons(x, k), l) -> g#(k, l, cons(x, k)),
             g#(a, b, c) -> f#(a, cons(b, c))}
     Weak:
     {   f(empty(), l) -> l,
      f(cons(x, k), l) -> g(k, l, cons(x, k)),
            g(a, b, c) -> f(a, cons(b, c))}
     SPSC:
      Simple Projection:
       pi(g#) = 0, pi(f#) = 0
      Strict:
       {g#(a, b, c) -> f#(a, cons(b, c))}
      EDG:
       {}
       SCCS:
        
        Qed