Which Statement About "Defined Contribution Plans" Is Not Correct

question 73

Multiple Choice

Which statement about "defined contribution plans" is not correct?

• A)Pension expense equals the contributions made based on the plan formula.
• B)Pension expense equals the present value of the future benefits to be paid to the retiree.
• C)Pension cost may be capitalized to the cost of inventory.
• D)Pension cost may be capitalized to the construction cost of property,plant and equipment.

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Definitions:

Terminal Buttons

The small knobs at the end of an axon that release chemicals called neurotransmitters into the synapse to transmit a neural message to another neuron.

Synapses

are the junctions between neurons in the brain, allowing for the transmission of electrical or chemical signals from one neuron to another.

Terminal Button

The end part of an axon that makes synaptic connections with another nerve cell or with an effector cell.

Synapse

A junction between two nerve cells, consisting of a minute gap across which impulses pass by diffusion of a neurotransmitter.