MATCHING: Listed below are terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term. Provide rational for your answers.

ANSWER	TERM	PHRASE: DESCRIPTION OR CHARACTERIZATION
	1. RETURN ON PLAN ASSETS IS LESS THAN EXPECTATION	A. This situation would cause a gain-other comprehensive income.
	2. PRIOR SERVICE COST	B. This is not dependent on the employee