9. A company's annual pension expense calculation for its defined-benefit plan includes: A) the cost of employees' service for years prior to their being employed by the company. B) the cost of employees' service to the company during the year. C) a deduction for the cash that the company must set aside in the future to fund the plan. D) All the above are true. E) None of the above is true. 10. The American Institute of CPAs: A) had committees that produced U.S. generally accepted accounting principles before the Financial Accounting Standards Board was formed. B) is a professional organization for accountants in the United States. C) produces auditing standards for non-issuers, through its committee, the Auditing Standards Board. D) None of the above is true. E) All the above are true