Question 1 Not yet answered Interest cost included in the net pension cost recognized by an employer sponsoring a defined benefit pension plan represents the: Points out of 2.00 Select one: O a difference between the expected and actual returns on plan assets. Flag question O b. increase in the fair value of plan assets due to the passage of time. O c. increase in the projected benefit obligation due to the passage of time. O d. amortization of the discount on prior service cost. Question 2 Not yet Which of the following items should be included in the pension expense computation for a defined-benefit plan? answered Points out of 2.00 P Flag question Select one: O a. Both expected return of plan assets and amortization of prior service cost b. Expected return of plan assets, but not amortization of prior service cost O c. Amortization of prior service cost, but not expected return of plan assets O d. Neither expected return of plan assets nor amortization of prior service cost Gains and Losses on Pension Liabilities can be caused by: estion 3 of yet swered nts out of lag question Select one: O a. Differences between expected and actual returns, but not actuarial assumptions O b. Actuarial assumptions, but not differences between expected and actual returns O c. Either differences between expected and actual returns or actuarial assumptions O d. Neither differences between expected and actual returns, nor actuarial assumptions