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Because of significant government funding of benefits to retirees, it is likely that total pension costs are Question 3 Vested benefits are Question 4 The interest rate that may be used to compute the interest cost component of pension expense is equal to the Question 5 Current GAAP defines the required calculations for all of the following items except Question 6 GAAP for pension plans requires companies with defined benefit pension plans to Question 7 The expense for other postretirement benefits, such as health care benefits, dental benefits, and eye care benefits, currently is accounted for Question 8 A company's net periodic pension cost (expense) includes all of the following items except Question 9 A pension plan provides for future retirement income based on the employee's income and length of service with the company. This type of pension plan is termed a