Pension items discussed in this chapter along with account effects follow.

Pension Items

a$.$ Service cost

b$.$ Expected return on plan assets

c$.$ Excess of expected return over actual return on plan assets

d$.$ Excess of actual return over expected return on plan assets

e$.$ Amortization of prior service cost

f$.$ Actuarial loss on the PBO $($deferral$)$

g$.$ Amendment to prior service cost $($increase benefits$)$

h$.$ Payment of retirement benefits

i$.$ Actuarial gain on the PBO $($deferral$)$

j$.$ Employer contributions

k$.$ Interest cost on the PBO

l$.$ Amortization of actuarial pension loss

Acco pg$.19-44$

Increase pension expense

Decrease pension expense

Increase projected benefit

obligation

Decrease projected benefit

obligation

Increase plan assets

Decrease plan assets

Increase other comprehen$-$

sive income

Decrease other comprehen$-$

sive income

Decrease cash

Required