Amortizing a net loss for pensions will:

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$\begin{array}{|l|l|l|}
\hline \text { Pension expense (total) } & \times \times & \
\hline \text { Plan assets (expected returin on assets) } & \times \times & \
\hline & & \
\hline \text { PBO (service cost }+ \text { interest cost) } & & \times \times \
\hline \text { Amortization of net loss-OCI (current amortization) } & & \times \times\\hline
\end{array}$ Pension expense decrease net income and thus RE. The net loss is a negative (debit) AOCI amount, so reducing the negative (debit) balance increases AOCI.

Amortizing a Net Loss for Pensions Will