10.

Interest cost on a pension plan obligation increases both the projected benefit obligation and pension expense.

True

False

11.

Payments to pension plan retirees during the year will cause an increase in pension expense for that year.

True

False

17.

A net loss on a postretirement benefit plan would occur when the accumulated postretirement benefit obligation (APBO) is greater than the expected postretirement benefit obligation (EPBO).

True

False

26.

Which of the following defined benefit pension plan items would be shown as increases under Other Comprehensive Income (OCI)?

A. Gain on pension plan assets due to the actual return on plan assets exceeding what was expected.

B. Amortization of prior service cost

C. Decrease in the accumulated benefit obligation (ABO)

D. Both A and B above

E. All of the above