List AList B$1.$ Future compensation levels estimated$\mathrm{.}2.$ All funding provided by the employer$\mathrm{.}3.$ Credit to OCI and debit to plan assets$\mathrm{.}4.$ Retirement benefits specified by formula$\mathrm{.}5.$ Trade$-$off between being relevant and representationally faithful$\mathrm{.}6.$ Cumulative gains in excess of losses$\mathrm{.}7.$ Current pay levels implicitly assumed$\mathrm{.}8.$ Created by the passage of time$\mathrm{.}9.$ Not contingent on future employment$\mathrm{.}10.$ Risk borne by employee$\mathrm{.}11.$ Increased by employer contributions$\mathrm{.}12.$ Caused by plan amendment$\mathrm{.}13.$ Loss on plan assets$\mathrm{.}14.$ Excess over $10\%$ of plan assets or PBO.