Interest Cost Relating to Defined-Benefit Pension Plans Represents the

Interest cost relating to defined-benefit pension plans represents the

A) increase in projected benefit obligation as a result of recomputing the firm's pension obligation when estimated turnover and other relevant factors related to the pension are reassessed.
B) increase in the projected benefit obligation during the year resulting from all factors affecting the projected benefit obligation.
C) increase in the projected benefit obligation from the beginning of the year to the end of the year solely due to the passage of time.
D) expected return on the plan assets for the year.