Please explain why amortization is subtracted in the third case. Thank you.

Return to question 1 Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below: 0 oints Net loss (gain)-AOCI, Jan. 1 2021 loss (gain) on plan assets 2021 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees (years) ($ in thousands) Case 1 Case 2 Case 3 $ 336 $ (394) $ 277 (27) (24) 6 (39) 32 (281) (3,110) (2,710) (1,610) (3,470) (2,830) (1,860) 2,960 2,860 1,710 10 12 7 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 2021. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.) Case 1 Case 3 ($ in thousands) Case 2 $ (394) (24) $ 336 $ 277 (27) 6 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI 0 9 (39) 32 (13) (281) (11) $ 270 $ (377) $