14) Employer contributions are recognized as: a. An increase to Plan Assets b. A decrease to Plan Assets c. An increase to the Projected Benefit Obligation (PBO) d. A decrease to the Projected Benefit Obligation (PBO) 15) Under the corridor approach, if the accumulated net loss balance is greater than 10% of the plan assets and projected benefit obligation, the difference between the accumulated net loss and the corridor is recorded as: a. A debit to the Projected Benefit Obligation (PB0) and a credit to Plan Assets b. A debit to Other Comprehensive Income (OCI) and a credit to the PBO c. A debit to Pension Expense and a credit to Other Comprehensive Income (OCI) d. A debit to Plan Assets and a credit to Pension Expense