D past service costs are not amortized 45 whenever a

d. past service costs are not amortized.

45. Whenever a defined-benefit plan is amended and credit is given to employees for years of
service provided before the date of amendment
46. The unexpected gains or losses that result from changes in the defined benefit obligation
are called
47. A pension liability is reported when
48. A pension asset is reported when
a. the accumulated benefit obligation exceeds the fair value of pension plan assets.
b. the accumulated benefit obligation exceeds the fair value of pension plan assets, but a
past service cost exists.
c. pension plan assets at fair value exceed the accumulated benefit obligation.
d. pension plan assets at fair value exceed the defined benefit obligation.
49. Which of the following statements is correct?