Select from the option list provided the term relevant to pension accounting that best corresponds to each definition below. Each choice may be used only once.

Definition	Term
1. The amount recognized in an employer's financial statements as the cost of a pension plan for a period
2. A retroactive decrease in benefits
3. The increase in the projected benefit obligation (PBO) resulting from the passage of time
4. The amount of an overfunded projected benefit obligation
5. The present value of future benefits earned by employees in the current period
6. A change in the value of the PBO or plan assets arising from experience different from that assumed or from a change in an actuarial assumption