A government employer who makes contributions to pension plans for all employees:

Question

Quizplus · Accepted Answer

A) Reports pension expenditures in a governmental fund in the amount actually contributed. This is correct as the employer will report the actual amount contributed to the pension plan in a governmental fund.
B) Reports pension expenses in a proprietary fund reflecting changes to the net pension liability. This is also correct as the employer will report the changes to the net pension liability in a proprietary fund.
C) Recognizes pension costs in the government-wide statements on the accrual basis of accounting. This is correct as the employer will recognize pension costs in the government-wide statements on the accrual basis of accounting. 
Therefore, all of these options are correct.

A Government Employer Who Makes Contributions to Pension Plans for All