The Pension Expense of the Current Period Is Equal To

Multiple Choice

The pension expense of the current period is equal to:

A) Amounts paid to retired workers during the current period.
B) The estimated future pension benefits earned by today's workers during the current period.
C) The present value of the estimated future pension benefits earned by today's workers during the current period.
D) Cash payments made during the period to the trustee of the pension plan.