A Government Employer Who Makes Contributions to Pension Plans for All

Multiple Choice

A government employer who makes contributions to pension plans for all employees:

A) Reports pension expenditures in a governmental fund in the amount actually contributed.
B) Reports pension expenses in a proprietary fund reflecting changes to the net pension liability.
C) Recognizes pension costs in the government-wide statements on the accrual basis of accounting.
D) All of these are correct.