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Interest cost included in pension expense recognized for a period by an employer sponsoring a defined-benefit pension plan represents the (a) increase in the projected

Interest cost included in pension expense recognized for a period by an employer sponsoring a defined-benefit pension plan represents the (a) increase in the projected benefit obligation due to the passage of time (b) shortage between the expected and actual returns on plan assets (c) increase in the fair value of plan assets due to the passage of time (d) amortization of the discount on accumulated OCI (PSC)

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