Which of the Following Is Not True About the Cost

Multiple Choice

Which of the following is not true about the cost of a factory employee's pension plan?

A) It is incurred when paid to the employee during his/her retirement.
B) It should be accrued systematically over the period of an employee's active service.
C) In some cases,it may be partially offset by contributions made by employees.
D) It may be charged to general and administrative expenses under the premise that the existence of a pension plan is beneficial to the company as a whole.