Zenith Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2019 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2019 pension expense (or revenue) . The pertinent facts as of January 1, 2019 are: 
Calculate the past service costs included in 2019 net pension expense (or revenue) under U.S GAAP.
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A signed document containing an unconditional promise or order to pay a specified sum of money to a designated person or to the bearer of the document.
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