The questions is complete: Does below paragraph seem correct to you?

• For a defined benefit plan search the ASC database for information regarding the components of pension expense.
• Copy and paste the FASB ASC paragraphs that discuss this topic.
• Begin the research process by using the 'expense' topic.
• Note that only the sections regarding the computation of annual pension expense for a defined benefit plan is to be included.

Solution

35-4 All of the following components shall be included in the net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan: a. .59.!!! 1'99. .99.?! income e. aingrjoss (including the effects of changes in assumptions), which includes, to the extent recognized (see paragraph 715-30-35-26), amortization of the net gain or loss included in accumulated other comprehensive income f. Amortization of any net transition asset or obligation existing at the date of initial application of this Subtopic and remaining in accumulated other comprehensive income