Академический Документы
Профессиональный Документы
Культура Документы
$226,600
264,100
26,600
160,000
116,000
401,600
1,600,000
2,001,600
10%
2,001,600
200160.00
$226,600
26,600
-116,000
2,338,960
b)
Plan assets
Actual return on plan assets
Contributions
Benefits paid out
Plan assets
1,600,000
160,000
264,100
-116,000
1,908,100
c)
Pension expense 2014
Current service cost
Interest cost on DBO
Actual return on plan assets
Past service cost
Pension Expense
$226,600
200160.00
-160,000
26,600
$293,360
d)
Pension Expense
Net Defined Benefit Liability/Asset
Net Defined Benefit Liability/Asset
Cash
e)
Net defined benefit liability
Contributions
Pension expense
Net defined benefit liability
$293,360
$293,360
264,100
264,100
401,600
-264,100
$293,360
430,860
$226,000
261,600
25,900
159,500
96,000
407,000
1,595,000
2,002,000
10%
$226,000
200200
159,500
25,900
$292,600
$2,358,100
1,920,100
$438,000
$31,000
$438,000
$2,358,100
Plan Assets
1,595,000
159,500
261,600
96,000
1,920,100
$122,000
42,600
4,100
11%
56,000
22,400
6,400
28,500
56,000
$13,420
-4686
64,734
586
28,500
29,086
42,600
4,100
22,400
-6,400
62,700
$122,000
$13,420
56,000
28,500
-6,400
$213,520
($213,520)
62,700
($150,820)
$79,400
64,734
29,086
-22,400
$150,820
$203,400
47,300
142,300
81,000
1,597,600
1,823,500
9%
143784
142,300
1,484
Benefit Expense
Cash
$203,400
164115
143784
1,484
47,300
1,484
$223,731
47,300
225215
225215
1,484
1,484
47,300
47,300
dr
dr
dr
dr
cr
dr
cr
cr
164115
$223,731
225,900
246231
Plan Assets
1,823,500
1,597,600
$203,400
164115
143784
1,484
47,300
81,000
81,000
$225,215
47,300
403,815
cr
cr
dr
cr
$2,110,015
cr
cr
cr
dr
cr
1,706,200
dr
dr
cr
dr
cr
dr