Liabilities Reported in Pension Trust Funds Consist of

Liabilities reported in pension trust funds consist of

A) Liabilities accrued using the accrual basis of accounting, including the actuarial accrued liability for the plan.
B) Liabilities accrued using the modified accrual basis of accounting, excluding the actuarial accrued liability for the plan.
C) Liabilities accrued using the accrual basis of accounting, excluding the actuarial accrued liability for the plan.
D) Liabilities accrued using the modified accrual basis of accounting, including the plan benefits that will be paid with measurable and available financial resources.