The Projected Benefit Obligation Is the Measure of Pension Obligation

The projected benefit obligation is the measure of pension obligation that

A) can no longer be used under GAAP as an estimate for reporting the service cost component of pension expense.
B) is not an allowable estimate for reporting the service cost component of pension expense for defined benefit plans.
C) is one of several allowable estimates for reporting the service cost component of pension expense.
D) is the only allowable estimate for reporting the service cost component of pension expense.