The expected return on plan assets and the settlement rate


Question - Bunny Hopping, Inc. sponsors a defined-benefit pension plan. The following data relate to the operation of the plan for the year 2013.

Service cost $150,000

Contributions to the plan $120,000

Actual return on plan assets $130,000

Projected benefit obligation (beginning of year) $1,800,000

Fair value of plan assets (beginning of year) $1,650,000

The expected return on plan assets and the settlement rate were both 10%. The amount of pension expense reported for 2013 is

$150,000.00.

$200,000.00.

$165,000.00.

$330,000.00.

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Accounting Basics: The expected return on plan assets and the settlement rate
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