If a Company Increases Its Expected Return on Plan Assets

question 76

Multiple Choice

If a company increases its expected return on plan assets this year, the effect would be to:

I. increase plan assets.
II. decrease PBO.
III. decrease pension expense.
IV. decrease minimum liability.

• A)I, II, and IV
• B)I and IV
• C)III and IV
• D)III only

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Definitions:

T-tubules

Tubular extensions of the plasma membrane that penetrate into the center of skeletal and cardiac muscle cells, facilitating the transmission of electrical impulses.

Sarcolemma

The sarcolemma is the fine transparent tubular sheath that envelops the fibers of skeletal muscles.

Sarcoplasmic Reticulum

A specialized type of endoplasmic reticulum found in muscle cells, involved in the regulation of calcium ions to facilitate muscle contraction.

Sarcomere Contraction

The process by which muscle fibers contract, shortening the sarcomere, the basic unit of muscle fiber, thereby generating force.