On January 1, 2018,Gillock Climbing Academy Instituted a Defined Benefit

On January 1, 2018,Gillock Climbing Academy instituted a defined benefit pension plan for its employees. The annual service cost for each year of 2018 and 2019 was $600,000. The interest rate used to determine the projected benefit obligation is 10%. Both the actual and the expected return on plan assets are 8% for both years. Gillock funded the plan in the amount of $400,000 each January 1, beginning on January 1, 2018.
- An employer reports the components of pension expense outside the subtotal of income from operations with the exception of:

A) service cost.
B) interest cost.
C) actual return on plan assets.
D) expected return on plan assets.