The Defined Benefit Obligation Is the Measure of Pension Obligation

The defined benefit obligation is the measure of pension obligation that

A) is required to be used for reporting the service cost component of pension expense.
B) requires pension expense to be determined solely on the basis of the plan formula applied to years of service to date and based on existing salary levels.
C) requires the longest possible period for funding to maximize the tax deduction.
D) is not sanctioned under international financial reporting standards for reporting the service cost component of pension expense.