Increases in a Government's Pension Liability That Are Due to Benefits

Multiple Choice

Increases in a government's pension liability that are due to benefits earned in the current year are reported in

A) Deferred inflows on the government-wide statement of net position.
B) Pension liability on the pension trust fund's statement of net position.
C) Pension expense on the government-wide statement of activities.
D) Deferred outflows of resources on the government-wide statement of net position.