USGAAP Treatment of a Defined Benefit Pension Plan Requires Employers

U.S.GAAP treatment of a defined benefit pension plan requires employers to recognize the funded status as

A) an asset, if the pension plan(s) is/are overfunded.
B) a liability, if the pension plan(s) is/are underfunded.
C) both an asset [for the net overfunded plan(s) ] and a liability [for the net underfunded plan(s) ].
D) an adjustment to Other Comprehensive Income, a shareholders' equity account that is not part of net income, for the offsetting amount.
E) all of the above