The Actual Return on Plan Assets

question 9

Multiple Choice

The actual return on plan assets

• A) Is equal to interest expenses accrued each year on the projected benefit obligation, just as it does on any discounted debt.
• B) Is equal to the expected rate of return times the fair value of the plan assets at the beginning of the period.
• C) Is equal to the change in the fair value of the plan assets during the year.
• D) Includes interest, dividends, and changes in the fair value of the fund assets

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Definitions:

Units Sold

The quantity of products or services sold by a company during a specific period of time.

Selling Price

The amount of money charged for a product or service, or the sum of the value that customers exchange for the benefits of having or using the product or service.

Revenue Variance

The difference between the actual revenue earned and the expected revenue that was budgeted for a specific period.

Actual Revenue

The real income that a company generates from its business activities, reported during a specific period.