Question: From the table in the footnote which tracks the changes in the pension benefit obligation and the value of the plan assets, Find the actual

From the table in the footnote which tracks the changes in the pension benefit obligation and the value of the plan assets,

Find the actual return on plan assets for these plans for 2020, 2021, and 2022.

Compare the "expected return on assets" and the actual return on assets." How similar, or different, were they for these years?

If GAAP required companies to include the actual return on plan assets, instead of the expected return on plan assets, what would the defined benefit plan expense have been for 2020, 2021, and 2023?

How much larger or smaller would these figures have been than the reported figures for defined benefit plan expense or benefit?

Express your restated 2020, 2021, and 2022 deferred benefit plan expense or benefit (using the actual return on assets rather than the expected return on plan assets) as a percentage of pretax income. Do you regard these figures as material?

Pension Benefits
U.S. Plans Non-U.S. Plans Worldwide OPEB
2021 2022 2021 2022 2021
Change in Benefit Obligation
Benefit obligation at January 1 $ 49,020 $ 44,888 $ 39,835 $ 34,432 $ 6,575
Service cost 526 500 557 416 49
Interest cost 928 1,054 420 504 127
Amendments 4
Separation programs/other (25) 4 185 56
Curtailments (4) (2)
Settlements (a) (1,297) (1,172) (674)
Plan participant contributions 20 18 13 12 21
Benefits paid (2,522) (2,466) (1,565) (1,302) (356)
Foreign exchange translation (1,432) (2,877)
Actuarial (gain)/loss (1,762) (9,959) (3,581) (8,960) (376)
Benefit obligation at December 31 44,888 32,867 34,432 21,605 6,040
Change in Plan Assets
Fair value of plan assets at January 1 48,355 45,909 33,820 33,085
Actual return on plan assets 1,150 (9,548) 788 (7,516)
Company contributions 247 223 912 722
Plan participant contributions 20 18 13 12
Benefits paid (2,522) (2,466) (1,565) (1,302)
Settlements (a) (1,297) (1,172) (674)
Foreign exchange translation (855) (2,973)
Other (44) (42) (28) (10)
Fair value of plan assets at December 31 45,909 32,922 33,085 21,344
Funded status at December 31 $ 1,021 $ 55 $ (1,347) $ (261) $ (6,040)
Amounts Recognized on the Balance Sheets
Prepaid assets $ 3,130 $ 2,064 $ 5,404 $ 3,599 $
Other liabilities (2,109) (2,009) (6,751) (3,860) (6,040)
Total $ 1,021 $ 55 $ (1,347) $ (261) $ (6,040)
Amounts Recognized in Accumulated Other Comprehensive Loss (pre-tax)
Unamortized prior service costs/(credits) $ 2 $ $ 170 $ 130 $ 22

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