Quick Economic Pension Expense Question benefits, economic, included

Gypsy

When calculating economic pension expense, if we are given the components of PBO, should we include amortization g/l…I know one version of the formula is (change in PBO except benefits paid) - actual return on assets…which would indicate to me that amortization g/l should be included, but I think I’ve seen the amortization g/l handled both ways
Can anyone help?