P.D.Co. sponsors a defined benefit plan for its 100 employees.On Jan.1 2004. the company's actuary provided the following information. Unrecognized prior service cost $150000 Pension plan assets(fair value and market-related asset value) 200000 Accumulates benefit obligation 260000 Projected benefit obligation 350000 The average remaining service period for the participating employees is 15 ye- ars.All employees are expected to receive benefits under the plan.On Dec.31 2004.the actuary calculated the the presentvalue of future benefits earned for employee service rendered in the current year amounted to $52000;the projected benefit obligation was $452000;fair value of pension assets was $276000;the accumulates benefit obligation amounted to $365000;and the market-related ass- et value is $276000.The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%.The actual return on plan assets is $11000.The company's current year's contribution to the pension plan amounted to $65000.No benefits were paid during the year. Required: (一).Determine the components of pension expense that the company would recognized in 2004. 答: Service cost $52000 Interest on PBO 35000 Actual return on assets (11000) Unexpected loss (9000) Amoritization of unrecognized prior service cost 14286 ───── Pension expense $81286 我的問題是攤銷未認列PSC的"14286"是怎麼來的阿...一直算不出來="= 有請高手來相助了!!! 拜託了感恩!!! --

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