The Attribution Approach Required by GAAP for Postretirement Health Care

Multiple Choice

The attribution approach required by GAAP for postretirement health care plans is to assign:

A) An equal fraction of the EPBO to each year the employee is on the company payroll.
B) An equal fraction of the APBO to each year the employee is on the company payroll.
C) An equal fraction of the APBO to each year of service from the employee's hire date to the employee's full eligibility date.
D) An equal fraction of the EPBO to each year of service from the employee's hire date to the employee's full eligibility date.