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20-23 22. In a defined-benefit plan, the process of funding refers to

20-24 33. The relationship between the amount funded and the amount reported for pension expense is as follows:

20-25 64. Presented below is pension information related to Woods, Inc. for the year 2xx1:

Service cost $xxxxx

Interest on projected benefit obligation xxxxx

Interest on vested benefits xxxxx

Amortization of prior service cost due to increase in benefits xxxxx

Expected return on plan assets xxxxx

The amount of pension expense to be reported for 2xx1 is

20-26 91. Rossi Company has a defined-benefit plan. At the end of 2xx1, it has determined the following information related to its pension plan:

Projected benefit obligation $xxx,000

Accumulated benefit obligation xxx,000

Fair value of pension plan assets xxx,000

The amount of pension liability that is reported in Rossi's balance sheet at the end of 2xx1 is