In the calculation of pension expense recognized for a period by an employer sponsoring a defined benefit pension plan, which components will not be included? Amortization of the unrecognized net obligation (and loss or cost) or unrecognized net asset (and gain) existing at the date of transition. O Actuarial present value of benefits attributed by the pension benefit formula to employee service during that period. O Interest cost on the projected benefit obligation. O Excess of accumulated benefit obligation over the fair value of the plan assets.