Knowledge Check 01 Which of the following statements about the accounting for postretirement benefit plans other than pensions are true? Note: Select all that apply. Print Check All That Apply The EPSO is the discounted present value of the total benefits expected to be earned. The fraction of the APSO considered to be earned this year is the service cast The fraction of the EPBO considered to be earned sas far is the APSO The service cost equels the APBD multiplied by 1 divided by the total tribution period