Darryl is explaining defined benefit pension plans to his co-workers. Unfortunately, he isn't knowledgeable about the components of net interest expense and provides mostly incorrect advice. Which of Darryl's statements to his co-workers is true? A. Net interest cost consists of interest expense on the DBO, net of expected interest income earned on plan assets. B. The return on the plan assets is revenue for the entity. C. Interest expense on the DBO is determined by applying the discount rate to the value of the DBO balance at year end. D. Interest expense for the period is determined by multiplying the DBO by the rate of return on plan assets