Complete the following tables by indicating whether the following events
Complete the following tables by indicating whether the following events increase (I), decrease (D), or have no effect (NE) on the employer’s accrued benefit obligation, pension plan assets, the plan’s funded status, and the pension expense.
(a) Assume that the company uses the deferral and amortization approach:
(b) Assume that the company uses the immediate recognition approach:
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