A company sponsors a defined benefit plan for 100 employees. On January 1, 2020 the company's actuary provided the following information. Accumulated other comprehensive  (PCS).   $152,800 Pension Plan assets (fair value and market -related asset value) 203,100 Accumulated benefit obligation    261,700 Projected Benefit obligation 373,200 The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31,2020 the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $55,900; the projected benefit obligation was $493,800 ; fair value of pension asset was $281,100; the accumulated benefit obligation amounted to $360,000. THe expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The acutal return on plan assets is $11,700. The company's current year's contribution to the pension plan amounted to $66,300. No benefits were paid during the year. Determine the components of pension expense that the compnay would recognize in 2020

A company sponsors a defined benefit plan for 100 employees. On January 1, 2020 the company's actuary provided the following information.

Accumulated other comprehensive  (PCS).   $152,800

Pension Plan assets (fair value and market -related asset value) 203,100

Accumulated benefit obligation    261,700

Projected Benefit obligation 373,200

The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31,2020 the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $55,900; the projected benefit obligation was $493,800 ; fair value of pension asset was $281,100; the accumulated benefit obligation amounted to $360,000. THe expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The acutal return on plan assets is $11,700. The company's current year's contribution to the pension plan amounted to $66,300. No benefits were paid during the year.

Determine the components of pension expense that the compnay would recognize in 2020

*** there are 6 components i need to calculate pension expense

I thought it was 

Service cost 55,900

Intere in PBO 37,320

Less actual returns on plan assets -11,700

less unexpected loss -8610

amortization of prior service cost

Pension expense =88190 

*** but there is another line for something else???