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Downy Airlines Discloses the Funded Status of Pension Plans and the Health

Question 63

Multiple Choice

Downy Airlines discloses the funded status of pension plans and the health and life insurance plans for two recent years.Both the pension plan and other benefit plans are underfunded.The amounts that Downy includes in _____, _____, represent unamortized prior service costs and net actuarial losses.


A) Other Comprehensive Income; a revenue account
B) Accumulated Other Comprehensive Income; a shareholders' equity account
C) Other Comprehensive Income; an asset account
D) Accumulated Other Comprehensive Income; a liability account
E) Other Comprehensive Income; a shareholders' equity account

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