19. The following is true about the accounting for A. Pensions are another modu accounted for on an accrual basis. B Government must depend the accounting for pensions: mother modification to the general rule that governmental funds and ision rumusaccrdification actuarial calculations because most governmental pension funds are usually on a defined benefit plan Pension liability is usually not presented on the statemen it is a third-party liability. D. A and B, but not C. ension listos are usuall on actuarial cale y not presented on the statement of net position because and Bird-party is usually on a de 15