Match the brief definitions with the terms. 1. Non-contributory pension plan 2. Accumulated benefit obligation 3. Accrued pension obligation 4. Pension benefit formula 5. Net periodic pension expense 6. Attribution of pension plan costs 7. Expected return on plan assets 8. Pension plan assets 9. Discount rate 10. Interest cost (component) The interest rate used by the actuary to adjust for the time value of money Resources related to the pension that is administered by the independent trustee Actuarial present value of all future pension benefits including the effects of current and future compensation levels Beginning balance of plan assets at fair value multiplied by the long-term expected rate of return on plan assets Actuarial present value of all future pension benefits. excluding the effects of future compensation levels The employer provides all of the required funding Specifies the retirement benefits in conformity with the pension plan Allocation (assignment) of pension costs to periodic pension expense Beginning accrued pension obligation multiplied by the actuary's discount rate Amount computed by the employer as total pension expense; may be comprised of six components