$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multirow$[$b$]\{4\}\{*\}\{\backslash$begin$\{$tabular$\}\{$l$\}$

Year $\backslash \backslash$

$(1)$

$\backslash$end$\{$tabular$\}\}$ & $\backslash$multicolumn$\{4\}\{|$r$|\}\{$Beginning of the Year$\}$ & $\backslash$multirow$[$b$]\{2\}\{*\}\{($Gain$)$ Loss$\}\backslash \backslash$

$\backslash$hline & $\backslash$multicolumn$\{2\}\{|$r$|\}\{\backslash$multirow$[$b$]\{3\}\{*\}\{$PBO$\}\}$ & $\backslash$multicolumn$\{2\}\{|$l$|\}\{\backslash$multirow$[$t$]\{2\}\{*\}\{$Fair Value of Pension Plan$\}\}$ & $\backslash \backslash$

$\backslash$hline & & & & & for the $\backslash \backslash$

$\backslash$hline & & & & $\backslash$begin$\{$tabular$\}\{$l$\}$

Assets $\backslash \backslash$

$(3)$

$\backslash$end$\{$tabular$\}$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

Year $\backslash \backslash$

$(4)$

$\backslash$end$\{$tabular$\}\backslash \backslash$

$\backslash$hline $20$X$1$ & $\backslash$$ & $450,000$ & $\backslash$$ & $410,000$ & $\backslash$$ $\backslash ((60,000)\backslash )\backslash \backslash$

$\backslash$hline $20$X$2$ & & $570,000$ & & $500,000$ & $\backslash ((120,000)\backslash )\backslash \backslash$

$\backslash$hline $20$X$3$ & & $840,000$ & & $800,000$ & $120,000\backslash \backslash$

$\backslash$hline $20$X$4$ & & $1,000,000$ & & $1,100,000$ & $175,000\backslash \backslash$

$\backslash$hline $20$X$5$ & & $1,200,000$ & & $1,280,000$ & $250,000\backslash \backslash$

$\backslash$hline $20$X$6$ & & $1,450,000$ & & $1,310,000$ & $80,000\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

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 $20$X$0$ was $\backslash (\backslash$$$(70,000)\backslash ).$ 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 $20$X$1-20$X$6$ period. Clearly indicate whether the amortization increases or decreases the pension expense in each year. $($Gains should be indicated by a minus sign.$)$

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & $\backslash$multicolumn$\{6\}\{|$c$|\}\{$Beginning of the Year$\}$ & $\backslash$multicolumn$\{2\}\{|$r$|\}\{$For the Year$\}$ & End of the Year $\backslash \backslash$

$\backslash$hline Year & Projected Benefit Obligation & Fair Value of Pension Plan Assets & Higher of PBO or Fair Value & Corridor $(10\backslash \%)$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

AOCI $\backslash \backslash$

Net Actuarial $($Gain$)$ Loss

$\backslash$end$\{$tabular$\}$ & Excess of $($Gain$)$ Loss over Corridor & Amortized $($Gain$)$ Loss & $\backslash$begin$\{$tabular$\}\{$l$\}$

Excess $($Gain$)\backslash \backslash$

Loss

$\backslash$end$\{$tabular$\}$ & AOCI Net Actuarial $($Gain$)$ Loss $\backslash \backslash$

$\backslash$hline $20$X$1$ & $\backslash$$ $450,000$ & $\backslash$$ $410,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline $20$X$2$ & $570,000$ & $500,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline $20$X$3$ & $840,000$ & $800,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline $20$X$4$ & $1,000,000$ & $1,100,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline $20$X$5$ & $1,200,000$ & $1,280,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline $20$X$6$ & $1,450,000$ & $1,310,000$ & & & & & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$