Listed Below Are Six Terms Followed by a List of Phrases

Listed below are six terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-APBO (postretirement)

A) The portion of the EPBO attributed to employee service to date.
B) Portion of the EPBO attributed to the current period.
C) Process of assigning the cost of benefits to the years during which those benefits are assumed to be earned by employees.
D) Related to need, not service.
E) Discounted present value of total postretirement benefit costs.
F) Discount rate times beginning APBO.