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Select from the option list provided the term relevant to defined benefit pension accounting that corresponds to each definition. Each choice may be used once or not at all.

Choices:

Actual return on plan assets

Prior service cost

Transition asset or obligation

Assey reversionary transaction

Accumulated other comprehensive income

Projected benefit obligation

Expected return on plan assets

Other comprehensive income

Prior service credit

Amortization of actuarial gains and losses

Service cost

Annual pension expense

Settlement

Curtailment

Interest cost

Definition	Term
1. A reduction of benefits resulting from a plan amendment
2. The difference between the fair values of the plan assets at the beginning and end of the accounting period adjusted for contributions and payments
3. The actuarial present value at a given date of all benefits attributed by the plan formula to employee services rendered prior to that date
4. An amount determined based on the expected long-term rate of return of plan assets and the fair value of plan assets
5. The account in which unamortized gains and losses are recorded initially