Pension Expense Different Than Funding: Multiple Years Carli Company adopted a defined benefit pension plan on January 1, 2015 and funded the entire amount of its 2015 pension expense. The following information pertains to the pension plan for 2016 and 2017: 2016 S200,000 $215,000 180,000 396,200 180,000 406,400 212,000 220,000 2017 Service cost Projected benefit obligation (1/1) Plan assets (1/1) Company contribution (funded 12/31) Discount rate Expected long-term (and actual) rate of return on plan assets 9% 800 9% 8% There are no other components of Carli's pension expense