How will headland report these multiple plans

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Problem - Headland Corp. has three defined benefit pension plans as follows.


Pension Assets
(at Fair Value)

Projected Benefit
Obligation

Plan X

$608,000

$471,000

Plan Y

811,000

763,000

Plan Z

503,000

636,000

Required - How will Headland report these multiple plans in its financial statements?

Reference no: EM132449998

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