Toroton Ltd. has six employees participating in its defined benefit pension plan. The pension plan vests after six years of employment. The current years of service and expected years of future service for these employees at the beginning of 2011 are as follows:

On January 1, 2010, the company amended its pension plan, resulting in past service cost of $340,000, of which $200,000 is attributable to employees whose benefits have vested.
Instructions
(a) Calculate the amount of past service cost amortization for the years 2011 through 2016 assuming the company accounts for past service costs with the deferral and amortization method under PE GAAP.
(b) Calculate the amount of past service cost amortization for the years 2011 through 2016 assuming the company accounts for past service costs with the deferral and amortization method under IFRS.

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Current Years of Service Expected Future Years of Service Employee Brandon Chiara Mikayla Angela Paolo Erminia 4 6 4