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### 17-2

Course: ACCT 201, Spring 2012
School: VCU
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Word Count: 166

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EXERCISES Brief BRIEF Exercise 17-1 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 10 4 0 (6) \$88 (5% x \$80) Brief Exercise 17-2 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 ? 4 0 (6) \$85 (5% x \$80) Service cost = \$85 80 4 + 6...

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EXERCISES Brief BRIEF Exercise 17-1 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 10 4 0 (6) \$88 (5% x \$80) Brief Exercise 17-2 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 ? 4 0 (6) \$85 (5% x \$80) Service cost = \$85 80 4 + 6 = \$7 million Brief Exercise 17-3 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 10 4 0 (?) \$85 (5% x \$80) Retiree benefits = \$85 80 10 4 = \$9 million Brief Exercise 174 (\$ in millions) Beginning of the year PBO Service cost Interest cost Loss (gain) on PBO Less: Retiree benefits End of the year PBO \$80 10 4 (5% x \$80) ? (6) \$85 Gain = \$85 80 10 4 + 6 = \$3 million Brief Exercise 17-5 (\$ in millions) Plan assets Beginning of the year Actual return Cash contributions Less: Retiree benefits End of the year \$80 4 (5% x \$80) 7 (6) \$85 Brief Exercise 17-6 (\$ in millions) Plan assets Beginning of the year Actual return Cash contributions Less: Retiree benefits End of the year \$80 4 7 (?) \$83 (5% x \$80) Retiree benefits = \$83 80 4 7 = \$8 million
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