Reference no: EM132576996
Rina Company provides the following information on the pension program with a guaranteed allowance for 2018
Service fee of $ 90,000
Contribute to the 100,000 program
Amortization of past service costs 10,000
Actual and expected return on activity 64,000 programs
The allowance paid to 40,000
The cost of accrued pension costs as of January 1, 2018 10,000
Program activity as of January 1, 2018 640,000
Projected allowance for allowance per January 1, 2018 800,000
Unrecognized past service charge
As of January 1, 2018 150,000
Interest / discount (8%) interest rate 8%
Required:
Question 1: Calculate the pension load for 2018
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