Final Flashcards
(6 cards)
1
Q
What goes into DBO?
A
Bgn year +- curtailment/amendment CSC PSC (Benefits paid) Interest cost on DBO
2
Q
What goes into Plan Assets?
A
Bgn year
Contributions
(Benefits)
Interest income
3
Q
What goes into pension expense?
A
CSC
PSC
Interest cost on DBO
Int Inc. on assets
4
Q
What goes into OCI?
A
Remeasurement gains/losses
5
Q
What are the JEs for the pension expense?
A
Dr. Pension expense
Cr. DBO liab or asset
6
Q
What are the JEs for the remeasure
A
Dr. OCI remeasure loss
Cr. DBO liability
Dr. DBO liability
Cr. OCI remeasure gain
