The Attribution Approach Required by GAAP for Postretirement Health Care

question 169

Multiple Choice

The attribution approach required by GAAP for postretirement health care plans is to assign:

• A) An equal fraction of the EPBO to each year the employee is on the company payroll.
• B) An equal fraction of the APBO to each year the employee is on the company payroll.
• C) An equal fraction of the APBO to each year of service from the employee's hire date to the employee's full eligibility date.
• D) An equal fraction of the EPBO to each year of service from the employee's hire date to the employee's full eligibility date.

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