a.

b.

Knowledge Check 01 Which of the following statements are correct with regard to the reporting of pension expense? (Select all that apply.) Check All That Apply All components of pension expense, except for service cost, are itemized in the disclosure notes. All components of pension expense, except for service cost, are combined and reported in the income statement outside the subtotal of income from operations The excess of service cost over the other components is reported as a net pension liability in the balance sheet. The service cost component of pension expense is combined with compensation costs arising from