A company has a defined benefit pension plan. The pension expense includes

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A company has a defined benefit pension plan. The pension expense includes

 A company has a defined benefit pension plan. The pension expense includes:

A. Service cost only

B. Service cost, interest cost, expected return on plan assets

C. Only interest cost

D. Only expected return on plan assets

Answer: B

Explanation: ASC 715-30-35-1: Pension expense = Service cost + Interest cost – Expected return on plan assets.