1 When accounting for funded postretirement benefit plans, which one of the following is subtracted in the calculation of postretirement benefit expense?

Interest cost

Actual return on plan assets

Expected return on plan assets

Service cost

2 When accounting for funded postretirement benefit plans, which one of the following is subtracted in the calculation of postretirement benefit expense?

Interest cost

Actual return on plan assets

Expected return on plan assets

Service cost

3 When accounting for funded postretirement benefit plans, which one of the following is subtracted in the calculation of postretirement benefit expense?

Interest cost

Actual return on plan assets

Expected return on plan assets

Service cost

4 Changes in the discount rate on pension plans cause material differences in:

pension expense and pension obligations.

interest expense and pension expense.

pension expense and trust fund recorded on the sponsor's balance sheet.

interest expense and the plan assets.

5 Changes in the discount rate on pension plans cause material differences in:

pension expense and pension obligations.

interest expense and pension expense.

pension expense and trust fund recorded on the sponsor's balance sheet.

interest expense and the plan assets.