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C is corrent. ASC Topic 715 outlines the reporting requirements for pension liabilities, and a pension liability is recognized on the balance sheet when the projected benefit obligation exceeds the fair value of plan assets. There is no longer an additional pension liability reported as part of stockholders’ equity.
A is incorrect. ASC Topic 715 outlines the reporting requirements for pension liabilities, and a pension liability is recognized on the balance sheet when the projected benefit obligation exceeds the fair value of plan assets. There is no longer an additional pension liability reported as part of stockholders’ equity. 
B is incorrect. ASC Topic 715 outlines the reporting requirements for pension liabilities, and a pension liability is recognized on the balance sheet when the projected benefit obligation exceeds the fair value of plan assets. There is no longer an additional pension liability reported as part of stockholders’ equity. 
D is incorrect. ASC Topic 715 contains the reporting requirements for pensions. An additional pension liability is no longer reported in the statement of owners’ equity.