A government employer’s net pension liability reported on the government wide financial statements refers to A. The difference between the benefit plan’s net position and the total pension liability as computed by an appropriate actuarial method B. The total amount expected to be paid to current and retired employees computed by an appropriate actuarial method C. The share of the total amount to be paid to current and retired employees, computed by an appropriate actuarial method, that has been earned by those employees to date D. The difference between the total amount to be paid to current and retired employees, computed by an appropriate actuarial method, and the amount that has actually been paid to them.