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Code: A = amortization of unrecognized prior service cost B = interest cost C = gain or loss (to the extent recognized) D = service

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A = amortization of unrecognized prior service cost
B = interest cost
C = gain or loss (to the extent recognized)
D = service cost
E = expected return on plan assets
F = pension expense

Which equation would be correct for the calculation of pension expense?

F = D B C E A

F = B C E D A

F = B + D A C + E

F = D + B E + A C

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