1. What is Company X pension cost in 2019, 2018, 2017?
2. What are the components of its pension cost?
3. What are pensions costs after taxes as a percentage of net income? Consider the growth in NI compared to the growth in pension costs after taxes. assume a 21% tax rate in both 2019 and 2018 and a 35% tax rate in 2017.
4. If Company X had reported all actuarial gains and losses in net income rather than OCI, what would its pension cost have been in 2019, 2018, and 2017? Comment on the changes in pension costs

at Dec 31, or for the YE Dec 31 (dollars in millions) 2019 2018 2017 Pension accounts (Select) pension benefit obligation $ 16,251.00 $13,427.10 $14,839.70 plan assets $ 12,858.00 $10,932.60 $11,713.00 Pension Cost service costs $ 250.40 $ 293.70 $ 320.80 interest cost 486.00 458.50 411.80 expected return on plan assets (839.60) 842.10 (773.60) amortization of prior service cost 6.10 4.60 5.60 recognized actuarial losses 284.90 332.50 286.80 other 2.20 1.30 410.70 net periodic benefit cost $ 190.00 $ 247.50 $ 661.90 Pension related OCI actuarial gain(loss) amortization during period $ (284.90) $ (332.50) $ (286.80) actuarial gain(loss) - CY $ (1,461.00) $ 182.80 $ (898.10) assumptions discount rate for benefit obligation 3.0% 4.0% 3.4% expected rate of return on plan assets 7.4% 7.4% 7.4% other finanical statement information total assets $39,286.10 $43,908.40 $44,981.00 total liabilities 36,587.00 32,999.30 33,313.10 net income 8,319.40 3,232.00 (204.10)