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For which of the following reason will a company with a defined-benefit plan record a...

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Question

Accounting

For which of the following reason will a company with a defined-benefit plan record a pension liability at the end of the year?

A. If the fair value of the plan assets exceed the projected benefit obligation

B. If the amount of employer contributions exceeds the pension expense

C. If the projected benefit obligation exceeds the fair value of the plan assets

D. If the amount of pension expense exceeds the amount of employer contributions.

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