Zenith Company, a calander-year entity, amends its defined benefit pension plan on January 1, 2013 and must recognize the increase in past service Costs of its vested and non-vested employees as of the date in the calculation of its net 2013 pension expenses (or revenue) The pertinent facts as of January 1, 2013 are:

Increase in Present Service Cost (PSC)-vested employees: $5,000
Increase in Present Service Cost (PSC)-non-vested employees: $2,000
Remaiining vesting period- non-vested employees: 5 years
Remaining working life-vested employees 10 years
Remaining working life-non-vested employees: 20 years
Calculate the past service cost included in the 2013 net pension expense (or revenue) under U. S. GAAP.