A Postretirement Asset Is Computed as the Excess of the

A postretirement asset is computed as the excess of the

A) expected postretirement benefit obligation over the fair value of plan assets.
B) accumulated postretirement benefit obligation over the fair value of plan assets.
C) fair value of plan assets over the accumulated postretirement benefit obligation.
D) accumulated postretirement benefit obligation over the fair value of plan assets, but not vice versa.