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The Return on Plan Assets

Question 22

Multiple Choice

The return on plan assets


A) is the change in the fair value of the plan assets during the year.
B) includes interest, dividends, and gains or losses from the sale of investments.
C) is the actual rate of return times the fair value of the plan assets at the beginning of the period.
D) does not include unrealized gains and/or losses on the assets in the plan.

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