The City of Huble has a defined benefit pension plan for a number of its employees. Which of the following is not included immediately in the determination of pension expense that this government should recognize in its government-wide financial statements?

  a. Service cost.
  b. Interest on total pension liability.
  c. Changes in pension liability as a result of a change in benefit terms.
  d. Changes in pension liability as a result of a change in economic or demographic assumptions.