Reference no: EM132606696
Question - The following information pertains to the Clancy Company's pension plan:
Projected Benefit Obligation, 1/1/2011 $1,546,000
Projected Benefit Obligation, 12/31/2011 $1,874,000
Accumulated Benefit Obligation, 1/1/2011 $1,285,000
Accumulated Benefit Obligation, 12/31/2011 $1,513,000
Fair Value of Plan Assets, 1/1/2011 $1,458,000
Fair Value of Plan Assets, 12/31/2011 $1,985,000
Ne Actuarial Gain, 1/1/2011 $430,000
Average Remaining Service Lives of Employees 12 years
Required - How much net actuarial gain will be amortized and included as part of pension expense?
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