Costs Related to a New Pension Plan That Are Necessary

question 22

Multiple Choice

Costs related to a new pension plan that are necessary to "catch up" for services rendered prior to the inception of the pension plan are classified as

• A) service costs.
• B) actuarial losses.
• C) prior service costs.
• D) retroactive deferred charges.

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Definitions:

Nonsynonymous Mutation

A type of nucleotide substitution in a gene sequence that leads to the coding of a different amino acid, potentially altering the function of the protein.

Synonymous Mutation

A genetic mutation that does not alter the amino acid sequence of a protein due to the redundancy of the genetic code, often considered silent mutations.

Amino Acid

The building blocks of proteins, consisting of a basic amino group, an acidic carboxyl group, and a unique side chain.

Codon

A sequence of three nucleotides which together form a unit of genetic code in a DNA or RNA molecule.