What Is Measured by the Accumulated Benefit Obligation

question 38

Multiple Choice

What is measured by the accumulated benefit obligation?

• A) The pension expense,computed by the plan formula applied to years of service to date,assuming future salary levels
• B) The pension expense,computed by the plan formula applied to years of service to date,using existing salary levels
• C) The pension obligation,computed by the plan formula applied to years of service to date,assuming future salary levels
• D) The pension obligation,computed by the plan formula applied to years of service to date,using existing salary levels

---

Definitions:

Depot Service

A service provided at a depot or warehouse where products can be stored, maintained, or repaired before being distributed to customers.

Operator Maintenance

Activities performed by operators to keep machinery and equipment in proper working condition, often including routine checks and minor repairs.

Infant Mortality

The death of young children under the age of 1, often measured by the infant mortality rate, which is the number of such deaths per 1,000 live births.

High-Intensity Bulbs

High-intensity bulbs are light bulbs designed to produce a very bright light output, widely used in areas requiring significant illumination.