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.

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Definitions:

Osteon

The fundamental functional unit of compact bone, consisting of a central canal surrounded by concentric rings of bone matrix and cells.

Tuberosity

A large rounded projection on a bone that typically serves as an attachment site for muscles or ligaments.

Trochanter

A bony prominence on the femur near its joint with the hip bone, serving as a site for muscle attachment.

Hyaluronic Acid

A substance naturally present in the human body, notable for its hydrating properties and ability to retain water in skin tissues.