Which of the Following Is Not a Component of Net

question 12

Multiple Choice

Which of the following is not a component of net periodic pension cost?

• A) Interest cost
• B) Actual return on plan assets
• C) Benefits paid to retirees
• D) Amortization of prior service cost

---

Definitions:

Pectinate Muscles

Internal ridges of myocardium in the atria of the heart.

Visceral Pericardium

The inner layer of the pericardium that closely envelopes the heart.

Epicardium

The outermost layer of the heart wall, also known as visceral pericardium, which provides lubrication and protection to the heart.

Endocardium

The innermost layer of tissue that lines the chambers and valves of the heart, providing protection and contributing to heart function.