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The return on plan assets component of a defined benefit pension plan expense is computed as the ending liability times the future earning rate of

  1. The return on plan assets component of a defined benefit pension plan expense is computed as the
    1. ending liability times the future earning rate of the plan.
    2. ending liability times the current earning rate of the plan.
    3. beginning liability times the assumed earning rate of the plan.
    4. beginning plan assets times the expected earning rate of the plan.

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