What is true of the interest cost component of the pension expense? It represents the time value earned on pension plan assets. It represents the increase in the pension obligation due to the passage of time. O IRS specifies that enterprises should use the yields on high-quality short-term corporate bonds. O ASPE specifies that enterprises should use a yield that matches the plan's return on pension assets for the period. O IFRS specifies that enterprises should use the yields on medium-quality corporate bonds