One Component of Net Pension Expense,unrecognized Gains and Losses,comes from the Following

question 25

Multiple Choice

One component of net pension expense,unrecognized gains and losses,comes from the following sources:

• A) the difference between expected and actual prior service cost.
• B) the difference between expected and actual return on plan assets only.
• C) PBO changes due to changes in pension assumptions only.
• D) PBO changes due to changes in pension assumptions,and the difference between expected and actual return on plan assets.

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Definitions:

Accumulated Depreciation

This refers to the total amount of depreciation expense that has been recorded for an asset since it was acquired, reflecting its decrease in value over time.

Cash Price

The amount of money required to purchase a good or service using cash, as opposed to credit terms or financing.

Trade-In Allowance

An amount credited to the buyer by the seller for a trade-in, which is applied to the purchase price of a new item.

Accumulated Depreciation

The total depreciation for a fixed asset that has been charged to expense since that asset was acquired and made available for use.