Answer:
c. decrease retained earnings and increase accumulated other comprehensive income.
Explanation:
Amortization in accounting is used to periodically lower the book value of a loan principal or an intangible asset such as intellectual property over a set period of time.
Amortizing a net actuarial loss for pensions will decrease retained earnings and increase accumulated other comprehensive income while amortization of net actuarial gain for pensions will do direct opposite.
