paid were $45,000. The amount of accumulated OCI-gains amortized in 2021 is $_________. (If there should be no corridor amortization, then enter 0. If your answer is a decimal, there is no need to round your answer. Note: a year’s beginning is the previous year’s ending.)
The following information relates to the defined benefit pension plan for the employees of a company:
1/1/20 12/31/20 12/31/21
Projected benefit obligation $201,000 $321,000 $416,000
Accumulated benefit obligation 192,000 287,000 381,000
Fair value of plan assets 156,000 252,000 448,000
Accumulated OCI--gains -0- 41,000 237,000
The company estimates that the average remaining service life is 40 years. The company’s contribution was $82,000 in 2021 and benefits paid were $45,000.
The amount of accumulated OCI-gains amortized in 2021 is $_________. (If there should be no corridor amortization, then enter 0. If your answer is a decimal, there is no need to round your answer. Note: a year’s beginning is the previous year’s ending.)
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