CASE 14-2 Pension Accounting Terminology SFAS No. 87, Employers' Accounting for Pensions," requires an understanding of certain terms. Required: a. Discuss the following components of annual pension cost: i. Service cost ii. Interest cost iii. Actual return on plan assets iv. Amortization of unrecognized prior service cost v. Amortization of the transition amount b. Discuss the composition and treatment of the minimum liability provision