The Items Included in Pension Expense Are

The items included in pension expense are

A) service cost, net interest or finance cost, actuarial gains or losses.
B) service cost, net interest or finance cost, past service costs, actuarial gains or losses.
C) service cost, net interest or finance cost, remeasurement gain or loss on plan assets, past service costs, actuarial gains or losses.
D) service cost, remeasurement gain or loss on plan assets, actuarial gains or losses.