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D is corrent. Net pension cost (expense) is comprised of six elements. One of these elements is interest on the projected benefit obligation, which is defined as the increase in the amount of the projected benefit obligation due to the passage of time.
A is incorrect. Net pension cost (expense) is comprised of six elements. One of these elements is interest on the projected benefit obligation, which is defined as the increase in the amount of the projected benefit obligation due to the passage of time.
A is incorrect. Net pension cost (expense) is comprised of six elements. One of these elements is interest on the projected benefit obligation, which is defined as the increase in the amount of the projected benefit obligation due to the passage of time.
A is incorrect. Net pension cost (expense) is comprised of six elements. One of these elements is interest on the projected benefit obligation, which is defined as the increase in the amount of the projected benefit obligation due to the passage of time.