The Amount of Pension Expenditures That Should Be Recognized in the Government-Wide

Multiple Choice

The amount of pension expenditures that should be recognized in the government-wide financial statements during the current year is

A) The amount paid.
B) The amount paid plus the amount that will be paid with available expendable financial resources.
C) The amount paid so long as it does not exceed the actuarially determined amount.
D) The actuarially determined amount.