In Financial Reporting for Proprietary Funds and at the Government-Wide

Multiple Choice

In financial reporting for proprietary funds and at the government-wide level, the employer's pension expense for the period is equal to:

A) The employer's contribution.
B) Annual required contribution.
C) Current year benefits, interest on prior pension liabilities, plan changes, amortization of deferred amounts, and other changes to the net pension liability.
D) All of these are correct.