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In accounting for a pension plan, any difference between the pension cost charged to expense and the payments into the fund should be reported as

In accounting for a pension plan, any difference between the pension cost charged to expense and the payments into the fund should be reported as

A.An offset to the liability for prior service cost

B.Accrued or prepaid pension cost

C.An operating expense in this period

D.An accrued actuarial liability

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