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A is corrent. Excess of accumulated benefit obligation over the fair value of the plan assets should not be included as a component of pension expense because it represents the unfunded accumulated benefit obligation which could require recognition of an additional minimum liability.
B is incorrect because per ASC Topic 715, interest cost should be included as a component of pension expense.
C is incorrect because per ASC Topic 715, amortization of the unrecognized net obligation or unrecognized net asset should be included as a component of pension expense.
D is incorrect because per ASC Topic 715, service costs determined by actuarial present value should be included as a component of pension expense.