Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2024, are shown below:

	($ in thousands)
	Case 1	Case 2	Case 3
Net loss (gain)AOCI, January 1	$ 324	$ (340)	270
2024 loss (gain) on plan assets	(15)	(12)	6
2024 loss (gain) on PBO	(27)	20	(275)
Accumulated benefit obligation, January 1	(2,990)	(2,590)	(1,490)
Projected benefit obligation, January 1	(3,350)	(2,710)	(1,740)
Fair value of plan assets, January 1	2,840	2,740	1,590
Average remaining service period of active employees (years)	10	11	8

Required:

1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2024.

2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025.

Required 1

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2024. Note: Enter your answer in thousands (i.e., 10,000 should be entered as 10).

	($ in thousands)
	Case 1	Case 2	Case 3
Net gain or loss	$324	$340	$270
Less: Corridor amount
Excess, if any	$324	$340	$270
Service period (years)
Amortization of gain or loss	0	0	0

Required 2

For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2025. Note: Amounts to be deducted should be indicated by a minus sign. Enter your answer in thousands (i.e., 10,000 should be entered as 10).

	($ in thousands)
	Case 1	Case 2	Case 3
January 1, 2024 net loss (gain)	$324	$(340)	$270
Loss (gain) on plan assets
Amortization
Loss (gain) on PBO
January 1, 2025 net loss or (gain) - AOCI	$324	$(340)	$270