Given the following information 
What is pension expense for 2016?
Definitions:
Free-rider Problem
A situation where individuals benefit from resources or services without paying for their use, leading to under-provision or depletion of resources.
Nonrival Goods
Goods whose consumption by one individual does not reduce availability to others, such as public parks or broadcast television.
Pay-per-view Television
A type of television service by which subscribers can purchase events to view via private telecast.
Free-rider Problem
The free-rider problem occurs when individuals benefit from resources, goods, or services without paying for them, leading to underprovision of those goods or services.
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