QUESTION 6

Code: 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?

a. F = D B C E A

b. F = B + D A C + E

c. F = B C E D A

d. F = D + B E + A C