The Computation of Pension Expense Includes All the Following Except

question 84

Multiple Choice

The computation of pension expense includes all the following except

• A) service cost component measured using current salary levels.
• B) interest on projected benefit obligation.
• C) expected return on plan assets.
• D) All of these are included in the computation.

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Definitions:

Intrinsic Motivation

The drive to perform an activity for its inherent satisfaction rather than for some separable consequence.

Systematic Desensitization

A behavioral therapy technique used to reduce phobias and anxiety through gradual exposure to the feared object or situation combined with relaxation exercises.

Positive Reinforcement

A term from reinforcement theory, positive reinforcement refers to the situation in which a behavior is followed by positive consequences and thus is likely to be repeated.

Punishment

The imposition of a penalty or consequence as a result of a person's actions or behaviors, intended to reduce or eliminate those behaviors.