Which of the Following Is True Regarding Pension (And Other

Multiple Choice

Which of the following is true regarding pension (and other employee benefit) trust funds?

A) The actuarially computed Pension Benefit Obligation is reported in the Statement of Fiduciary Net Assets.
B) While full accrual accounting is used, the terms "additions" and "deductions" are used in the Statement of Changes in Fiduciary Net Assets in lieu of "revenues" and "expenses."
C) Both of the above.
D) Neither of the above.