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Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018, are shown below: ($ in 000's) Case 1 Case 2 Case 3 Net loss (gain)AOCI, Jan. 1 $ 336 $ (394 ) $ 277 2018 loss (gain) on plan assets (27 ) (24 ) 6 2018 loss (gain) on PBO (39 ) 32 (281 ) Accumulated benefit obligation, Jan. 1 (3,110 ) (2,710 ) (1,610 ) Projected benefit obligation, Jan. 1 (3,470 ) (2,830 ) (1,860 ) Fair value of plan assets, Jan. 1 2,960 2,860 1,710 Average remaining service period of active employees (years) 10 12 7 Required:

1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2018.

2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2019.

Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018 are shown below: in eee's) Case 2 Case 3 $ 336 (394) 277 Case 1 Net loss (gain)-AOCI, Jan. 1 2018 loss (gain) on plan assets 2018 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees (years) (27) (24) 32 (281) (3,110 (2,71e) (1,610) (3,470 (2,83e) (1,860) 2,860 2,960 1,710 1e 12 Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2018 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2019

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