Question: In accounting for a pension plan, any difference between the pension cost charged to expense and the payments into the fund should be reported as
In accounting for a pension plan, any difference between the pension cost charged to expense and the payments into the fund should be reported as
| An offset to the liability for prior service cost | ||
| Accrued or prepaid pension cost | ||
| An operating expense in this period | ||
| An accrued actuarial liability |
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