Firms must now provide detailed disclosure of three broad executive pay categories.Which of the following is not one of these categories?

A) Retirement and other postemployment compensation.
B) Costs incurred by the corporation for executive travel,entertainment,and other "expense account" items.
C) Compensation for the last fiscal year and the two preceding years.
D) Holdings of equity-related interests that relate to compensation.

Executive Pay

Compensation that includes salaries, bonuses, stocks, and other financial benefits provided to top-level management and executives.

Expense Account

An account used to track expenditures made by employees for business operations that are later reimbursed by the employer.

Executive Travel

Business travel undertaken by a company's executives or senior managers for purposes such as meetings, conferences, and corporate events.