Which of the Following Is Not a Key Element of Pension

question 49

Multiple Choice

Which of the following is not a key element of pension expense under a defined-benefit pension plan?

• A) amortization of future benefit obligations
• B) service cost
• C) expected return on plan assets
• D) interest on projected benefit obligation

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Definitions:

Stroboscopic Motion

An optical illusion where discrete images appear to be moving due to rapid sequential presentation, similar to motion pictures.

Milliseconds

Units of time equal to one thousandth (1/1000) of a second, often used to measure very short time intervals.

Vertical Lines

Lines that run straight up and down, creating a sense of height and structure within a visual composition.

Shepard's Table Illusion

A visual illusion where two tables appear to be different shapes but are in fact identical; highlighting how context can influence perception.