Which of the Following Components of Pension Expense Could Result

question 22

Multiple Choice

Which of the following components of pension expense could result in a decrease to the annual pension expense amount?

• A) Service Cost.
• B) Actual return on plan assets.
• C) Interest on the liability.
• D) Amortization of prior service cost

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Definitions:

Concrete Operational

A stage in Piaget's theory of cognitive development, typically occurring between ages 7 and 12, where children gain the ability to think logically about concrete events.

Preoperational

A stage in Jean Piaget's theory of cognitive development, where children from ages 2 to 7 have not yet developed the ability to reason logically.

Active Discovery

A learning approach where individuals gain knowledge and insights through hands-on experience, exploration, and experimentation.

Cognitive Development

The development of cognitive functions, such as memory, problem-solving, and making decisions, from early childhood, through the teenage years, into adult life.