The gain or loss component of pension expense consists of (1) a deferral of the difference between actual and expected return on the pension fund and (2) amortization of unrecognized pension gains and losses. Determine the proper addition (deduction) to pension expense related to the gain or loss component under each of the following independentconditions.

Transcribed Image Text:

(I) Actual return on the pension fund (2) Expected return on the pension fund (3) Unrecognized (gain) loss at beginning of year (4) Average service life of employees used for amortization (5) Corridor amount $200,000 $200,000 $00,00 $500,000 $180,000 $230.000 $400,000 $550,000 $200.000 $275.000 $(100,000) 75.000) 10 years $100,000 $150,000 $50,000 $17 5years 8 years $50,000 75,000 12 years