Code:
a =Amortization of Unrecognized Prior Service Cost
B $\pm$

Code:
A =amortization of unrecognized prior service cost
B =interest cost
C =gain or loss (to the extent recognized)
D =service cost
E =expected return on plan assets
F =pension expense

Which equation would be correct for the calculation of pension expense?

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