"The Board decided to add a project to its technical agenda to improve the presentation of net benefit cost in an employer's financial statements ... by requiring the following: [1] If a plan is material, an entity would be required to present service cost in the same line item or items as other current employee compensation costs ... and present the remaining components of net benefit cost in a separate line item outside operating items, if applicable ... [and] [2] Limit the components of net benefit cost eligible to be capitalized to service cost[.]"