Which of the following items attributable to a defined benefit pension plan would be recognized on a company's balance sheet? 
Definitions:
Net Working Capital
A measure of a company's liquidity, efficiency, and overall financial health, calculated by subtracting current liabilities from current assets.
Variable Costs
Costs that change in proportion to the level of activity in a business.
CCA Class
Capital Cost Allowance Class; categories used in Canadian tax law to determine the depreciation rate for tax purposes on tangible and intangible assets.
Depreciation Expense
An accounting method that allocates the cost of a tangible asset over its useful life to account for the decline in its value over time.
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