To Compute the Amortization on the Cumulative Unrecognized Gains and Losses

question 21

Multiple Choice

To compute the amortization on the cumulative unrecognized gains and losses for a pension plan,the corridor is computed as 10% of the

• A)average of the beginning balances of the plan assets and the projected benefit obligation.
• B)higher of the beginning balances of the plan assets or the accumulated benefit obligation.
• C)higher of the beginning market-related value of the plan assets or the projected benefit obligation.
• D)lower of the beginning market-related value of the plan assets or the projected benefit obligation.

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