Item Annual pension expense Cash Pension liability

Balance
Service Cost 9,000 d
Interest cost 10,000 d
Actual return 10,000 c
Funding Contributions 8,000 c
Benefits paid
Asiento 9,000 d 8,000 c 1,000
1,000

Worksheet usando prior service cost

Item Annual pension expense Cash Prior Service cost
Balance inicial
Prior service cost 80,000
Balance

Service cost 9,500 d

Interest expense 19,200 d
Return 11,100 c
Contributions 20,000 c
Amortizacion PSC 27,200 d 27,200
Benefits paid
Total 44,800 20,000 52,800
 PBO Plan Assets
100,000 b 100,000 b
9,000 c
10,000 c
10,000 d
8,000 d
7,000 d 7,000 c
c
d 112,000 c 111,000 d

Pension liability PBO Plan Assets

1,000 d 112,000 c 111,000 d
d 80,000 c
192,000 c 111,000 d

9,500 c
19,200 c
11,100 d
20,000 d
c
8,000 d 8,000 c
1,000
212,700 134,100
 A B C D
AmortizacionEmployees Retirement
Group a 40 13 40 20 40 50
b 20 14 20 40 50
c 40 15 40 50
d 50 16 50
e 20 17
TOTAL 40 40 120 200

Schedule

available 80000
years 500
per year 160
E
empleados
20 170 160 27200
20 130 160 20800
20 110 160 17600
20 70 160 11200
20 20 160 3200
100 500 years
80000