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 Net Pension Liability is reported in the Statement of Fiduciary Net Position.
B) While the accrual basis of accounting is used, the terms "additions" and "deductions" are used in the Statement of Changes in Fiduciary Net Position in lieu of "revenues" and "expenses."
C) Both of the above.
D) Neither of the above.