A Governmental Employer Who Makes Contributions to Pension Plans for All

question 12

Multiple Choice

A governmental employer who makes contributions to pension plans for all employees:

• A) Reports pension expenditures in a governmental fund in the amount actually contributed.
• B) Reports pension expenses in a proprietary fund reflecting changes to the net pension liability.
• C) Recognizes pension costs in the government-wide statements on the accrual basis of accounting.
• D) All of the above.

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Definitions:

Output Air Pressure

The pressure of air delivered from a compressor or a pressurized system, useful in various mechanical and pneumatic applications.

Drum Servo Brakes

A type of brake system that uses a servo mechanism to amplify the force applied by the driver, improving braking efficiency especially in heavy vehicles.

Self-energizing

Referring to a mechanism that uses the motion or force of its operation to increase its effectiveness without needing an external power source.

Secondary Shoes

Components of a drum brake system positioned to assist in braking, usually having less wear than primary shoes.