${?}_{{?}_{1.}\text{F}\text{u}\text{t}\text{u}\text{r}\text{e}\text{c}\text{o}\text{m}\text{p}\text{e}\text{n}\text{s}\text{a}\text{t}\text{i}\text{o}\text{n}\text{l}\text{e}\text{v}\text{e}\text{l}\text{s}\text{e}\text{s}\text{t}\text{i}\text{m}\text{a}\text{t}\text{e}\text{d}\text{.}a.\text{A}\text{c}\text{t}\text{u}\text{a}\text{l}\text{r}\text{e}\text{t}\text{u}\text{r}\text{n}\text{e}\text{x}\text{c}\text{e}\text{e}\text{d}\text{s}\text{e}\text{x}\text{p}\text{e}\text{c}\text{t}\text{e}\text{d}}$

${?}_{?}{?}_{?}{?}_{2.}$ All funding provided $by$ the employer. $b.$ Net gain$-$AOCI

${?}_{?}{?}_{3.}$ Credit $to$ OCI and debit $toc.$ Vested benefit obligation

plan assets. $d.$ Projected benefit obligation

${?}_{?}{?}_{4.}$ Retirement benefits specified $e.$ Choice between PBO and ABO

$by$ formula. $f.$ Noncontributory pension plan

${?}_{?}{?}_{{?}_{?}}5.$ Trade$-$off between relevance $g.$ Accumulated benefit obligation

and representational faithfulness. $h.$ Plan assets

${?}_{?}{?}_{6.}$ Cumulative gains $in$ excess $of$ losses. $i.$ Interest cost

${?}_{?}{?}_{{?}_{?}}7.$ Current pay levels implicitly assumed. $j.$ Delayed recognition $in$ earnings

${?}_{?}{?}_{8.}$ Created $by$ the passage $of$ time. $k.$ Defined contribution plan

${?}_{?}{?}_{{?}_{?}}9.$ Not contingent $on$ future employment. $l.$ Defined benefit plan

${?}_{?}{?}_{{?}_{?}}10.$ Risk borne $by$ employee. $m.$ Prior service cost

${?}_{?}{?}_{{?}_{?}}11.$ Increased $by$ employer contributions. $n.$ Amortize net loss$-$AOCI

${?}_{?}{?}_{12.}$ Caused $by$ plan amendment.

${?}_{?}{?}_{13.}$ Loss $on$ plan assets.

${?}_{?}{?}_{{?}_{?}}14.$ Excess over $10\%of$ plan assets $or$ PBO.