Calculations for the Entire Employee Pool

Example #$2$: Comprehensive Example for Employee Pool

Interest $($Cost$)$ Rate

Expected rate of return on plan assets

Actual rate of return on plan assets

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$1.$calculate the amortization of PSC$.$

$2.$ Calculate the amortization of the net gain or loss $($if required$)$ and record the journal entry.

$3.$ A loss on assumption changes has what impact on regular net income? Increase, decrease, or no impact.