Code: $\begin{array}{ll}\mathrm{A}=& \text{ amortization of unrecogrized prior service cost }\\ \mathrm{B}=& \text{ interest cost }\\ \mathrm{C}=& \text{ gain or loss(to the extent recogrized }\\ \mathrm{D}=& \text{ service cost }\\ \mathrm{E}=& \text{ expected return on plan assets }\\ \mathrm{F}=& \text{ net periodic pension expense to be reported on the income statement }\end{array}$ Which equation is correct?

A) F = $\pm$ A - E + B + D $\pm$ C
B) F = B + D $\pm$ A $\pm$ C + E
C) F = D - B $\pm$ C - E $\pm$ A
D) F = B $\pm$ C - E - D $\pm$ A

Amortization

A process of gradually writing off the initial cost of an asset over a period.

Interest Cost

Represents the total expense over the life of a borrowing, calculated as the difference between the amount borrowed and the amount repaid.

Service Cost

An expense recognized in the income statement of an employer for the cost of future pension benefits earned by employees during the current period.