QUESTION 10 Assume a city uses the encumbrance method. At the time that a city's general fund orders a shipment of new furniture, expected to be received in six weeks, which of the following should be debited? Furniture (asset) Furniture expenditures Appropriations Control -- furniture O Encumbrances - Furniture QUESTION 11 A city has a defined benefit pension plan for its employees. Which of the following is NOT included immediately in the determination of pension expense that this government should recognize on its government-wide financial statements? Changes in the pension liability that are due to a change in the benefit terms Changes in the pension liability as a result of changes in assumptions by the actuary. O Service cost Interest on the total pension liability