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10. Interest cost on a pension plan obligation increases both the projected bene

ID: 2380598 • Letter: 1

Question

10.

Interest cost on a pension plan obligation increases both the projected benefit obligation and pension expense.

11.

Payments to pension plan retirees during the year will cause an increase in pension expense for that year.

17.

A  net loss on a postretirement benefit plan would occur when the  accumulated postretirement benefit obligation (APBO) is greater than the  expected postretirement benefit obligation (EPBO).

26.

Which of the following defined benefit pension plan items would be shown as increases under Other Comprehensive Income (OCI)?

True

Explanation / Answer

10 true


11 false


17 true


26




C. Decrease in the accumulated benefit obligation (ABO)
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