The projected benefit obligation and plan assets were $40 million and $100 million, respectively, at the beginning of the year. Due primarily to favorable stock market performance in recent years, there also was a net gain of $26 million. On average, employees remaining service life with the company is 10 years. As a result of the net gain, what was the increase or decrease in pension expense for the year? (Amounts to be deducted should be indicated with a minus sign.)

	($ in millioins)
Net Gain
Corridor amount
Excess, if any
Service Period (years)
Amortization of net gain decreses pension expense by or Amortization of net gain increase pension expense by