A company's annual pension expense calculation for its defined-benefit plan includes: A) the cost of employees' service for years prior to their being employed by the company. B) the cost of employees' service performed during the year. c) a deduction for the cash that the company actually sets aside to fund the plan. D) All of the above are true. E) None of the above is true. . The American Institute of CPAs. A) had committees that produced generally accepted accounting principles before the FASB was formed. B) is a professional organization for accountants in the United States. c) produces auditing standards for non-issuers, through its committee, the Auditing Standards Board. D) None of the above is true. E) All of the above are true