Question: . ABC has a defined benefit pension plan. ABC reported a net pension liability in last year's balance sheet. . This year, the company revised


. ABC has a defined benefit pension plan. ABC reported a net pension liability in last year's balance sheet. . This year, the company revised its estimate of future salary levels causing its PBO estimate to increase by $682. The actual return on plan assets was $333 while the expected return was $305. The effect on accumulated other comprehensive income (AOCI) is
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