Agovernment offering a defined benefit pension plan changes the plan terms with the result that pension benefit are increased. how would the resulting increase in the net pension liability be recognized in the financial statements in the year the plan is changed?

For questions 6-10, match the letter of the description that best matches the term. descriptions: a. to people reach their full potential b. refers to a persons drive to reach his or her full potential c. name the type of therapy developed by rogers d. being accepted by another just as you are, or accepting someone else just as they are e. the bottom of maslows hierarchy 6. need for food, water and oxygen 7. client centered therapy 8. self-actualization 9. the goal of the humanistic approach 10. unconditional positive regard