Which of the following components must be included in the calculation of pension expense
recognized for a period by an employer sponsoring a defined benefit pension plan?

Interest Cost.....Expected Return on Plan Assets

Answer (B) is correct.
The required minimum pension expense consists of the following
elements:

+ Service cost

+ Interest cost

– Expected return on plan assets

± Amortization of net gain or loss

± Amortization of prior service cost of credit

=Pension expense

Thus, both interest cost and expected return on plan assets are
components of pension expense.