Delayed Recongition Flashcards
1
Q
Service Cost Affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - Increase Plan Assets Fair Value - No effect Pension Liability - Increase Pensino Expense - Increase Cash Balance - No Effect Net Assets - Decrease
2
Q
Benefit Payemtns Affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - Decrease Plan Assets Fair Value - Decrease Pension Liability - No effect Pensino Expense - No effect Cash Balance - No effect Net Assets - No effect
3
Q
Funding contribution Affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - No effect Plan Assets Fair Value - Increase Pension Liability - Decrease Pensino Expense - No effect Cash Balance - Decrease Net Assets - No effect
4
Q
Amorization of PSC affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - No effect Plan Assets Fair Value - No effect Pension Liability - No effect Pensino Expense- Increase Cash Balance - No effect Net Assets - No effect
5
Q
Unrealized gain on plan assets affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - no effect Plan Assets Fair Value - increase Pension Liability - decrease Pensino Expense - No effect Cash Balance - No effect Net Assets - Increase
6
Q
Increased life expenctancy of retirees affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - Increase Plan Assets Fair Value - No effect Pension Liability - increase Pensino Expense - no effect Cash Balance - no effect Net Assets - decrease
7
Q
Projected Benefit Obligation Gain affect on: PBO Plan Assets Fair Value Pension Liability Pensino Expense Cash Balance Net Assets
A
PBO - decrease Plan Assets Fair Value - no effect Pension Liability - decrease Pensino Expense - no effect Cash Balance - no effect Net Assets - increase
