A Net Gain or Loss Affects the Pension Expense Only

question 215

Multiple Choice

A net gain or loss affects the pension expense only if it exceeds an amount equal to what percentage of the PBO or plan assets, whichever is higher?

• A) 5%.
• B) 10%.
• C) 15%.
• D) 20%.

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Definitions:

Operant Conditioning

A strategy in behavioral training where the intensity of actions is adjusted through the provision of rewards or the imposition of consequences.

Conditioned Reinforcement

A type of reinforcement where a stimulus gains its reinforcing power through its association with a primary reinforcer.

Cognitive Map

A mental representation of one's physical environment, facilitating navigation and understanding of spatial relationships.

Latent Learning

Learning that occurs without any obvious reinforcement and is not demonstrated until there is an incentive to do so.