Unrecognized Prior Service Cost Can Be Amortized Based on Which

Multiple Choice

Unrecognized prior service cost can be amortized based on which of the following methods?

A) Straight-line method using any systematic rational approach
B) Straight-line method based on the average remaining service period of the qualified employees
C) Interest method using the actuary's discount rate
D) Service method based on the average remaining service period of the qualified employees