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ABC has a non-contributory, defined benefit pension plan.Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014, $240,000, and December 31, 2014, $285,000; APO, January 1, 2014, $243,000 and December 31, 2014, $345,000.The accrued pension obligation was underfunded at the end of 2014 in the amount of:
Degrees of Freedom
A concept in statistics that represents the number of independent values or quantities which can be assigned to a statistical distribution.
Categories
Distinct groups or classes into which data or items can be classified.
Chi-square Test
A statistical test used to determine if there is a significant difference between the expected frequencies and the observed frequencies in one or more categories.
Distribution
Refers to the way in which something is shared out or spread across a range, often used in reference to statistical data.
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