XYZ Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2012 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 2012 pension expense (or revenue). The pertinent facts as of January 1, 2012 are:

Increase in PSC—vested employees:     $5,000
Increase in PSC—non-vested employees:     $2,000
Remaining vesting period—non-vested employees:    5 years
Remaining working life—vested employees:    10 years
Remaining working life—non-vested employees: 20years   

1. find out the past service costs included in 2012 net pension expense (or revenue) under IAS 19.

2. find out the past service costs included in 2012 net pension expense (or revenue) under U.S GAAP.