The actual return on plan assets .a. includes interest, dividends, and changes in the fair value of the fund assets. b. is equal to the expected rate of return times the fair value of the plan assets at the beginning of the period. c. is equal to interest expenses accrued each year on the projected benefit obligation, just as it does on any discounted debt. d. is equal to the change in the fair value of the plan assets during the year.
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The actual return on plan assets .a. includes interest, dividends, and changes in the fair value of...
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