Pension Worksheet

Pension Worksheet - AccumulatedOther FairValueof...

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Fair Value of  Plan Assets (FV) Projected Benefit  Obligation (PBO) Pension Benefit Liability (cr.) Asset (dr.) Net Periodic Pension Cost Accumulated Other  Comprehensive  Income (Loss) Beginning Balance Beginning Balance Cr. Underfunded (FV<PBO) Dr. Overfunded (FV>PBO) Dr. Unamortized Prior Service  Cost Cr. Unamortized Gain Dr. Loss Dr. Transition Obligation (TO) Current Service Cost Cr. Current Service Cost Dr. Current Service Cost Interest on PBO Cr. Interest on PBO Dr. Interest on PBO Actual Return Dr. Expected Return Dr. Unexpected Gain OR Cr. Unexpected Loss Cr. Expected Return Recognize Unexpected Gain   (Loss) Cr. Unamortized Gain OR Dr. Unamortized Loss Dr. PSC Amortization  Amortization of Prior Service Cost Cr. Unamortized PSC Dr. Loss Amortization  Cr. Gain Amortization Corridor Amortization Cr. Unamortized Loss Dr. Unamortized Gain Dr. TO Amortization Amortization of TO Cr. Transition Obligation (TO)
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This note was uploaded on 04/03/2012 for the course BUS 402 taught by Professor Joshephd'adamo during the Fall '09 term at Rhode Island.

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Pension Worksheet - AccumulatedOther FairValueof...

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