During the fiscal year ended December 31, 2010, the Highland City General Fund contributed $60 million to a defined benefit pension plan for its employees.On February 27, 2011, Highland made an additional $3 million contribution related to the 2010 pension contribution requirements.The actuarially determined contribution requirement for 2010 is $65 million.The amount of pension expenditure recognized by Highland City General Fund for 2010 should be:

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The pension expenditure recognized by Highland City General Fund for 2010 should be the amount contributed to the pension plan during that fiscal year. The fund contributed $60 million during the fiscal year ended December 31, 2010, and an additional $3 million on February 27, 2011, towards the 2010 pension contribution requirement. Therefore, the total contribution made towards the 2010 pension requirement is $63 million ($60 million + $3 million), which is the amount of pension expenditure recognized. The actuarially determined contribution requirement for 2010 is not relevant for determining the pension expenditure recognized for that year.

During the Fiscal Year Ended December 31, 2010, the Highland