Which of the following components should be included in the calculation of net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan?
align=”left”>
|
Actual return on plan assets, if any |
Amortization of unrecognized prior service cost, if any |
|
|
a. |
No |
Yes |
|
b. |
No |
No |
|
c. |
Yes |
No |
|
d. |
Yes |
Yes |