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 its estimate

 ABC has a defined benefit pension plan. ABC reported a net

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 $548. The actual return on plan assets was $334 while the expected return was $311. The effect on accumulated other comprehensive income (AOCI) is

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