Which Statement About "Defined Contribution Plans" Is Correct

question 31

Multiple Choice

Which statement about "defined contribution plans" is 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 cannot be capitalized to the cost of inventory.
• D)Pension cost may not be capitalized to the construction cost of property,plant and equipment.

---

Definitions:

Slight Weakness

A minor or minimal reduction in the normal strength or power of an individual or structure.

Pulse Rate

The number of times the heart beats per minute, a vital sign used to assess the health and wellness of an individual.

Respiratory Rate

The number of breaths a person takes per minute, an important vital sign in assessing respiratory function.

Pulse Oximetry

A non-invasive test that measures the oxygen saturation level (or oxygen levels) of the blood, indicating how well oxygen is being sent to parts of the body furthest from the heart.