estion 4 What item is not considered in the calculation of the projected benefit obligation? yet wered its out of Flag question Select one: O a. Hiring of future employees O b. Benefits vested by current employees O c. Benefits earned by employees that may become vested O d. Future increases in salary of current employees tion 5 When a company amends a pension plan, for accounting purposes, prior service costs should be: vet ered s out of g question Select one: O a. Amortized from other comprehensive income into expense over the remaining service life of employees. O b. Treated as a prior period adjustment because no future periods are benefited, O c. Recorded as plan assets. O d. Reported as an expense in the period the plan is amended, on 6 Prior service cost is amortized on a t ed out of question Select one: O a straight-line basis over the expected future years of service. O b. years-of-service method or on a straight-line basis over the average remaining service life of active employees O c. straight-line basis over 15 years. O d. straight-line basis over the average remaining service life of active employees or 15 years, whichever is longer