Question: Using the straight-line amortization over average remaining device life approach, what is the annual amount of Prior Service Cost amortization recognized in 2027? Wildhorse Inc.
Using the straight-line amortization over average remaining device life approach, what is the annual amount of Prior Service Cost amortization recognized in 2027?

Wildhorse Inc. has a defined-benefit pension plan covering its 288 employees. Wildhorse agrees to amend its pension benefits. The prior service cost associated with the amendment is $230230. The employees are grouped according to expected years of retirement, as follows: Number of Expected Retirement Group Employees on December 31 A 42 2025 B 72 2026 C 112 2027 D SUPPORT 62 2028
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