Ton 2 et ered Which of the following items should be included in the pension expense computation for a defined-benefit plan? out of question Select one: O a. Both expected return of plan assets and amortization of prior service cost O 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 on 3 Gains and losses on Pension Liabilities can be caused by: et red out of a 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 What item is not considered in the calculation of the projected benefit obligation? on 4 + med out of Select one: O a: Hiring of future employees O b. Benefits vested by current employees question O c Benefits earned by employees that may become vested O d. Future increases in salary of current employees