Listed below are several terms and phrases associated with pensions. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it. E 1715 Pension spreadsheet LO178 e cel x E 1716 Determine and record pension expense and gains and losses; funding and retiree benefits LO176, LO177 E 1717 Concepts; terminology LO172 through LO178 spi2532X_ch17_1008-1077.indd 1057 pi2532X_ch17_1008-1077.indd 1057 13/01/12 4:22 PM 3/01/12 4:22 PM Confirming Pages 1058 SECTION 3 Financial Instruments and Liabilities List A List B 1. Future compensation levels estimated. 2. All funding provided by the employer. 3. Credit to OCI and debit to plan assets. 4. Retirement benefits specified by formula. 5. Trade-off between relevance and reliability. 6. Cumulative gains in excess of losses. 7. Current pay levels implicitly assumed. 8. Created by the passage of time. 9. Not contingent on future employment. 10. Risk borne by employee. 11. Increased by employer contributions. 12. Caused by plan amendment. 13. Loss on plan assets. 14. Excess over 10% of plan assets or PBO. a. Actual return exceeds expected b. Net gainAOCI c. Vested benefit obligation d. Projected benefit obligation e. Choice between PBO and ABO f. Noncontributory pension plan g. Accumulated benefit obligation h. Plan assets i. Interest cost j. Delayed recognition in earnings k. Defined contribution plan l. Defined benefit plan m. Prior service cost n. Amortize net lossAOCI