The Actual Return on Plan Assets

The actual return on plan assets

A) Is equal to interest expenses accrued each year on the projected benefit obligation, just as it does on any discounted debt.
B) Is equal to the expected rate of return times the fair value of the plan assets at the beginning of the period.
C) Is equal to the change in the fair value of the plan assets during the year.
D) Includes interest, dividends, and changes in the fair value of the fund assets