Question $36$

$2$ pts

In financial reporting for proprietary funds and at the government$-$wide level, the employer's pension expense for the period is equal to:

Annual required contribution

The employer's contribution plus any net change in amounts normally expected to be liquidated with expendable available financial resources

Statutory contribution

Current year benefits, interest on prior pension liabilities, plan changes, amortization of deferred amounts, and other changes to the net pension liability.