Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Prior service cost

A) Caused by plan amendment.
B) Causes a loss-other comprehensive income.
C) Causes a gain-other comprehensive income.
D) Caused by changes in assumptions used to measure the PBO.
E) Pension plan assets exceed the PBO.