When accounting for funded postretirement benefit plans other than pensions (OPEB), which one of the following is subtracted in the calculation of postretirement benefit expense?

A. Expected return on plan assets
B. Actual return on plan assets
C. Service cost
D. Interest cost


Answer: A

Business

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Indicate whether the statement is true or false

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______ steps are necessary to implement Johnson’s rule.

A. Six B. Three C. Four D. Five

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Which of the following is true regarding the effect of death and incapacity on an offer?

a. Death or incapacitation of either party terminates an offer. b. Death of either party terminates an offer, and incapacity on the part of the offeror terminates an offer, but incapacity on the part of an offeree does not terminate an offer. c. Death of either party terminates an offer, and incapacity on the part of an offeree terminates an offer, but incapacity on the part of the offeror does not terminate an offer. d. Neither death nor incapacity on either the part of the offeror or offeree terminates an offer.

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Indicate whether the statement is true or false

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