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Interest cost included in the net pension cost recognized by an employer sponsoring a defined benefit pension plan represents the a) Increase in the projected

Interest cost included in the net pension cost recognized 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) Amortization of the discount on unrecognized prior service costs.

c) Increase in the fair value of plan assets due to the passage of time.

d) Shortage between the expected and actual returns on plan assets.

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