w sue a going-concem exception for Rayonier. 0103 Financial Reporting for Pensions. General Motors Company Pension Costs Service cost 2018 2017 2016 $ 493.0 S 514.0 $ 654.0 Included in operating Interest cost 2,514.0 income (new rules) 2,618.0 2,739.0 Expected return on assets (4.715.0) (4,427.0) (4,511.0) Other cost 178.0 122.0 124.0 Total cost $(1,530.0) $(1,173.0) $ (994.0) Included in operating Income (old rules) In March of 2017, the FASB updated the standards for reporting pension costs. Under the old standards, the components of pension cost, such as service cost (the cost of benefits earned in the current year), interest cost (the increase in pension costs due to the passage of time), the expected return on plan assets (the amount that manugers anticipate they will eam on the plan's investments), and other costs were all reflected in operating income. Under the new rules (which are now in effect), service costs will be reported as an operating cost and all the other pension costs and any expected returns will be reported as non-operating items. What will be the change in operating income for GM? Should this change matter to investors