The following information pertains to the pension plan of Beatty Business Group:

Note that the information in Columns (2) and (3) are as of the beginning of the year, whereas the information in Column (4) is measured over the year.
The AOCI€”net actuarial (gain) loss at the end of 2011 was $(70,000). The Gain (loss) for the year account represents the excess of the realized return on pension plan assets over the expected return for the specific year. When a (gain) loss was reported, the realized return was (higher) lower than the expected return during that year. The estimated remaining service period of active employees is five years for each of the calendar years.

Required:
Provide a schedule showing how the (gain) loss is amortized over the 2012€“2017 period. Clearly indicate whether the amortization increases or decreases the pension expense in each year.

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Beginning of the Year Fair Value of Pension Plan Assets (Gain) Los for the Year Year РВО 2011 2012 2013 2014 2015 2016 2017 $ 400,000 450,000 570,000 840,000 1,000,000 1,200,000 1,450,000 $390,000 410,000 500,000 800,000 1,100,000 1,280,000 1,310,000 $ (60,000 (120,000) 120,000 175,000 250,000 80,000