Question 5 Under SFAS 158 (ASC 715), delayed recognition of prior service cost as pension expense achieves: Not yet answered Points out of 1.00 Flag question Select one: O a. Income averaging, O b. Expense averaging. OC. Income optimization Od Income smoothing. Question 6 The amortization of net gain/loss: Not yet answered Points out of 1.00 P Flag question Select one: O a. is performed every year. O b. is performed only when it is more than 10% of the fair value of pension assets. c. is performed only when it is more than 10% of the larger of the fair value of pension assets or the projected pension benefit obligation. O d. is perpetually deferred