Use the following information for questions
The following information for Cooper Enterprises is given below: 
There was no accumulated OCI at January 1, 2016.The average remaining service life of employees is 10 years.
-What is the pension expense that Cooper Enterprises should report for 2016?
Definitions:
Heart Rate
The quantity of heart pulsations within a certain time frame, usually measured in beats per minute (BPM).
Respiration Rate
The number of breaths taken per minute, a vital sign used to assess overall health and physical condition.
Polygraph
A machine used to detect lies by measuring physiological responses presumed to change when someone is not telling the truth.
Physiological Component
Refers to the aspects of biological and physical functions and processes within an organism.
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