Which of the following is not a component of the net periodic pension expense to be reported on a company's income statement?

A) interest cost
B) unrecognized past service cost
C) service cost
D) expected return on plan assets

The components of net periodic pension expense include interest cost, service cost, expected return on plan assets, amortization of prior service cost, amortization of actuarial gains and losses, and any settlement or curtailment gains or losses. Unrecognized past service costs would not be included in the net periodic pension expense as they have not yet been recognized in the company's accounting records.