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    Exam 17: Pensions and Other Postretirement Benefits
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    The Component of Pension Expense That Results from Amending a Pension
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The Component of Pension Expense That Results from Amending a Pension

Question 144

Question 144

Multiple Choice

The component of pension expense that results from amending a pension plan to give recognition to previous service of currently enrolled employees is the amortization of:


A) Prior service costs.
B) Amendment costs.
C) Retiree service costs.
D) Transition costs.

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