Question: The return on plan assets does not include unrealized gains and / or losses on the assets in the plan. includes interest, dividends, and gains

The return on plan assets does not include unrealized gains and/or losses on the assets in the plan. includes interest, dividends, and gains or losses from the sale of investments. is the change in the fair value of the plan assets during the year. is the actual rate of return times the fair value of the plan assets at the beginning of the period.
The return on plan assets does not include

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