Which of the following statements is true? Select one or more.

	a.	The amortization of the actuarial gains and losses occurs when actual returns differ from expectations and when the actuarial assumptions underlying the pension plan change. It could be an increase or decrease in pension expense.
	b.	The Interest Cost is the increase in the PBO due to the passage of time. It increases pension expense.
	c.	The Expected Return on Pension Investments is the expected change in the market value of plan assets due to interest, dividends and changes in market value. It can increase or decrease pension expense.
	d.	Amortization of Prior Service Cost is the amortization of any plan changes that increase future benefits. It increases pension expense.