Shin Corp. has beginning-of-the-year present values for its defined benefit obligation and fair values for its pension plan assets (amounts in thousands).

The average remaining service life per employee in 2010 and 2011 is 10 years and in 2012 and 2013 is 12 years. The unrecognized net gain or loss that occurred during each year is as follows: 2010, ¥280,000 loss; 2011, ¥90,000 loss; 2012, ¥10,000 loss; and 2013, ¥25,000 gain. (In working the solution, the unrecognized gains and losses must be aggregated to arrive at year-end balances.)

Instructions
Using the corridor approach, compute the amount of unrecognized net gain or loss amortized and charged to pension expense in each of the four years, setting up an appropriateschedule.

Defined Benefit Obligation Y2,000,000 2,400,000 2,900,000 3,600,000 Plan Assets Value 2010 2011 2012 2013 Y1,900,000 2,500,000 2,600,000 3,000,000