The Following Facts Apply to Questions

question 3

Multiple Choice

The following facts apply to questions :
XYZ Company,a calendar-year entity,amends its defined benefit pension plan on January 1,2010 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2010 pension expense (or revenue) . The pertinent facts as of January 1,2010 are:
-Calculate the past service costs included in 2010 net pension expense (or revenue) under U.S GAAP.

• A)$5,100
• B)$5,400
• C)$600
• D)$7,000

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Definitions:

Play Styles

Different ways in which children engage in play, reflecting their personalities, preferences, and developmental stages.

Same-Sex Peers

Individuals of the same sex with whom a person associates, including friendships and social groups, playing a significant role in social development.

Biological Preference

An innate tendency to prefer certain stimuli or environments over others, often observed in humans and animals.

Prosocial Behaviors

Actions intended to benefit others, such as helping, sharing, donating, and volunteering, indicative of empathy and social responsibility.