At January 1, 2017, Milo Co.'s projected benefit obligation is $300,000, and the fair value of its pension plan assets is $340,000. The average remaining service period of Milo's employees is 10 years. Milo Co. uses the calendar year for financial reporting. The following additional information is available for Milo's net actuarial gains and losses:
____________________________________2017 2018 2019
AOCI-net actuarial (gain) loss at 1/1......$ 40,000........$ 28,000.........$ 53,000
PBO at 12/31....................................341,000.........402,000.........416,000
Fair value of plan assets at 12/31............323,000.........419,000.........438,000
Required
Compute the amount of gain or loss amortization to be included in pension expense for each year, 2017 through 2019. Indicate whether the amortization increases or decreases pension expense.