Determining Amounts Affecting Pension Expense, PBo, and Plan Assets The following items are related to a defined pension plan. indicate whether each item a through o would be included in (1) a plan asset reconotiation (2) a p80 reconcilution andior (3) a schedult of pensioci expense. An item may appear in more than one place. Determining Ameunts Affecting Pension Expense, Pho, and Plan Assets The following items are related to a defined pension plan. indicate whether each atem a through o would be included in (1) a plan asset resoncilation, (2) a pBO reconcilution, and/of (3) a sohedule of persion expense. An them mary appear in more than one place