A company's net periodic pension cost (expense) includes all of the following items except

A) service cost
B) employer's contribution to the pension fund
C) amortization of unrecognized prior service cost
D) interest cost on the projected benefit obligation

Net Periodic Pension Cost

The net periodic pension cost is the total expense recognized in a period related to an employer's pension plan, including service costs, interest costs, expected returns on plan assets, and any amortizations.

Employer's Contribution

A payment made by an employer into a fund, pension plan, or insurance for the benefit of the employee.