When accounting for a defined benefit pension plan "gains and losses" should be

		Amortized to or from pension expense over the expected service period of employees
		Taken to or against pension expense in the year of occurrence
		Allocated to or from pension expense if any unrecognized gain or loss at the beginning of the year is in excess of 10 percent of the greater of the projected benefit obligation or the market value of the plan assets
		Disclosed in a note to the financial statements only