Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pensionrelated data at January are shown below:
$ in thousands
Case Case Case
Net loss gainAOCI January $ $
loss gain on plan assets
loss gain on PBO
Accumulated benefit obligation, January
Projected benefit obligation, January
Fair value of plan assets, January
Average remaining service period of active employees years
Required:
For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for
For each independent case, determine the net lossAOCI or net gainAOCI as of January
