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Beale Management has a noncontributory, defined benefit pension plan, On December 31,2024 (the end of Beale's fiscal year), the following pension-related data were available: Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (i.e., 10 , 000 , 000 should be entered as 10 ). Required: Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions (I.e., 10 , 000 , 000 should be entered as 10 ). .
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Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2024
(the end of Beale's fiscal year), the following pension-related data were available: Required:
Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior
service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit
amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions
(i.e., 10,000,000 should be entered as 10 ).Required: Prepare a pension spreadsheet to show the
relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and
the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a
positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10)..
Skysong Co. has the following defined benefit pension plan balances .docx
Skysong Co. has the following defined benefit pension plan balances on January 1, 2020.
Projected benefit obligation$4,619,000Fair value of plan assets4,619,000
The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $595,000 are created. Other data related to the pension plan are:
20202021
Service cost$151,000$169,000Prior service cost amortization089,000Contributions (funding) to the plan201,000186,000Benefits paid220,000283,000Actual return on plan assets253,000347,000Expected rate of return on assets6%8%Prepare a pension worksheet for the pension plan in 2020.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheet—2020
General Journal Entries
Memo Record
Items
Annual Pension
ExpenseCashOCI—Prior
Service CostOCI— Gain/
LossPension Asset/
Liability
Projected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. Service cost Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Interest cost Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Actual return Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Unexpected loss Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Contributions Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Benefits Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Journal entry for 2020$ Dr.Cr. $ Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Accumulated OCI Dec. 31, 2019 Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Balance, Dec. 31, 2020$ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr.
eTextbook and Media
List of Accounts
Prepare any journal entries related to the pension plan that would be needed at December 31, 2020.
(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
DateAccount Titles and ExplanationDebitCredit
Dec. 31, 2020
eTextbook and Media
List of Accounts
Prepare a pension worksheet for 2021.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheet—2020 and 2021General Journal EntriesMemo RecordItemsAnnual Pension
ExpenseCashOCI—Prior
Service CostOCI— Gain/
LossPension Asset/
LiabilityProjected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$4,619,000Cr.$4,619,000Dr.Service cost$151,000Dr.151,000Cr.Interest cost461,900Dr.461,900Cr.Actual return253,000Cr.253,000Dr.Unexpected loss24,140Dr.$24,140Dr.Contributions$201,000Cr.201,000Dr.Benefits220,000Dr.220,000Cr.Journal entry for 2020$335,760Dr.$201,000Cr.24,140Dr.$158,900Cr.Accumulated OCI Dec. 31, 20190Balance, Dec. 31, 2020$24,140Dr.$158,900Cr.5,011,900Cr.4,853,000Dr.Additional PSC, 1/1/2021 Dr.Cr. Dr.Cr.$ Dr.Cr. Dr.Cr. .
bbott and Abbott has a noncontributory, defined benefit pension plan..pdf
bbott and Abbott has a noncontributory, defined benefit pension plan. At December 31, 2024,
Abbott and Abbott received the ollowing information: The expected long-term rate of return on
plan assets was 8%. There was no prior service cost and a negligible net loss-AOCl on January
1,2024 Required: 1. Determine Abbott and Abbott's pension expense for 2024 2. Prepare the
journal entries to record Abbott and Abbott's (a) pension expense. (b) funding, and (c) payment
for 2024.
Determine Abbott and Abbott's pension expense for 2024. Note: Amounts to be deducted should
be indicated with a minus sign, Enter your answers in millions (i.e., 10,000,000 should be
entered as 10).
Journal entry worksheet 2 Note: Enter debits before credits.
Wote: tnter debits before credits.
Record the payment of benefits. Note: Enter debits before credits. Record entry Clear entry View
general journal.
Electronic Distribution has a defined benefit pension plan. Characte.pdf
Electronic Distribution has a defined benefit pension plan. Characteristics of the plan during
2024 are as follows:
The expected long-term rate of return on plan assets was 8%. There were no AOCI balances
related to pensions on January 1, 2024, but at the end of 2024, the company amended the pension
formula, creating a prior service cost of $12 million.($ millions)PBO balance, January
1$480Plan assets balance, January 1300Service cost75Interest cost45Gain from change in
actuarial assumption22Benefits paid(36)Actual return on plan assets20Contributions 202460
Calculate the pension expense for 2024 . Note: Amounts to be deducted should be indicated with
a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).
Prepare the journal entries to record (a) pension expense, (b) gains or losses, (c) prior service
cost, (d) funding, and (e) payment of benefits for 2024 . Note: If no entry is required for a
transaction/event, select "No journal entry required" in the first account field. Enter your answers
in millions (i.e., 10,000,000 should be entered as 10).
Complete this question by entering your answers in the tabs below. What amount will Electronic
Distribution report in its 2024 balance sheet as a net pension asset or net pension liability? Note:
Enter your answer in millions (i.e., 10,000,000 should be entered as 10 )..
Following are separate financial statements of Michael Company and Aar.docx
Following are separate financial statements of Michael Company and Aaron Company as of December 31, 2021 (credit balances indicated by parentheses). Michael acquired all of Aaron's outstanding voting stock on January 1, 2017, by issuing 20,000 shares of its own \$1 par common stock. On the acquisition date, Michael Company's stock actively traded at $31.00 per share. On the date of acquisition, Aaron reported retained earnings of $380 , 000 and a total book value of $510 , 000 . At that time, its royalty agreements were undervalued by $60 , 000 . This intangible was assumed to have a six-year remaining life with no residual value. Additionally, Aaron owned a trademark with a fair value of $50 , 000 and a 10-year remaining life that was not reflected on its books. Aaron declared and paid dividends in the same perlod. a. Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31 , 2021 . b. Assuming that Michael applied the equity method to this investment, what would the following account balances be on the parent's individual financial statements? Complete this question by entering your answers in the tabs below. Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31, 2021. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Input all amounts as positive values.) Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31, 2021. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Input all amounts as positive values.) Complete this question by entering your answers in the tabs below. Assuming that Michael applied the equity method to this investment, what would the following account balances be on the parent's individual financial statements?
.
AC311—Marcus DoxeyHomework Assignment 3 – Pensions and Income Ta.docx
AC311—Marcus Doxey
Homework Assignment 3 – Pensions and Income Taxes
30 points
DUE Tuesday, October 8th, 2013 AT THE BEGINNING OF CLASS
NO LATE ASSIGNMENTS ACCEPTED
Required:
Complete the three problems on the following pages.
Notes and instructions:
Complete all questions by writing the answers in the spaces provided.
You may work with other people, but I recommend doing this on your own to make sure that you understand what you are doing—these concepts are very important.
It is important that you try to figure this out on your own; therefore, I will not answer any questions that give away an answer, but I am more than happy to help clarify concepts or answer other questions about the topic and assignment.
1. 3 points
On December 31, Year 1, Cohen Company established a noncontributory defined-benefit pension plan covering all of its employees. On that date, Cohen contributed $45,000 to the plan. No benefits were earned in Year 1. At December 31, Year 2, Cohen determined that the present value of all benefits earned in Year 2 was $63,000. The expected and actual return on plan assets for Year 2 was 8%. Cohen’s pension expense has no other components other than those implied by the information above. What amount should Cohen report in its December 31, Year 2, income statement as pension expense?
Work:
2. 3 points
The following information pertains to Wareham Company’s pension plan:
Actuarial estimate of projected benefit obligation (PBO) at 1/1/Year 1 $10,000
Assumed discount rate 4%
Service cost for Year 1 $2,400
Pension benefits paid during Year 1 $2,100
If no change in actuarial estimates occurred during Year 1, Wareham’s PBO at December 31, Year 1, is:
Work:
3. On December 31, Year 1 and Year 2, Cliff Garcia Company had the following defined benefit pension plan balances:
12/31/Y1
12/31/Y2
Fair value of plan assets
2,100,000
2,065,000
Projected benefit obligation
2,250,000
2,503,500
Unrecognized prior service cost
190,000
140,000
Unrecognized net loss
250,500
308,400
At December 31, Year 1, the employees participating in the plan had an average remaining service period of 5 years. No new prior service cost arose in Year 2.
The Year 2 service cost was $310,000. The company uses an expected return on plan assets of 7% when calculating net periodic pension cost, but had an actual return on plan assets in Year 2 of 4%. The company’s discount rate is 5%.
Contributions to the plan totaled $50,000 in year 2. There were no changes in actuarial assumptions during the year.
Part 1. 15 points
Calculate net periodic pension cost for Year 2. Enter the amounts in the spaces below, making sure to put a plus sign (+) in front of numbers that increase pension cost and a negative sign (-) in front of numbers that decrease pension cost:
Service cost (3 pts)
Interest cost (3 pts)
Return on plan assets (3 pts)
Amortization of prior service cost (3 pts)
Loss amortization (3 pts).
Current Attempt in Progress At December 31, 2021, Monty Imports repor.pdf
Current Attempt in Progress At December 31, 2021, Monty Imports reported this information on
its balance sheet. During 2022, the company had the following transactions related to
receivables.
Prepare a tabular summary that includes the following accounts: Cash, Accounts Recelvable,
Allowance for Doubtful Accounts. Revenue, and Expense. Enter the January 1, 2022, balances in
Accounts Receivable and Allowance for Doubtful Accounts. (Enter negotive amounts using
either a negative sign preceding the number e.s. -45 or porentheses eg. (45)
Prepare a tabular summary that includes the following accounts: Cash, Accounts Receivable.
Allowance for Doubtful Accounts, Revenue, and Expense. Enter the January 1, 2022, balances in
Accounts Receivable and Allowance for Doubtful Accounts. (Enter negative amounts using
either a negative sign preceding the number es -45 or parentheses es. (45).
E10-38. (Reporting reconciliation between fund and government-wide fi.pdf
E10-38. (Reporting reconciliation between fund and government-wide financial statements)
Return to your solution to Exercise E10-28, regarding Oliver City's capital assets. Using the
journal entries you prepared for that exercise, prepare the wording and the numbers you would
use in describing the reconciliation of the amounts reported in the two funds' financial statements
to the two governmentwide financial statements.
Q10-28. (Capital asset adjustments for government-wide financial statements) Oliver City
reported capital assets of $4,300,000 and accumulated depreciation of $2,000,000 in the
governmental activities column of its government-wide statement of net position for the year
ended December 31, 2021. The total governmental funds column in Oliver's calendar year 2022
statement of revenues, expenditures, and changes in fund balances showed that Oliver's capital
outlay expenditures were $340,000. Oliver City's director of finance estimated that total
depreciation for 2022 was $200,000. Based on this information, prepare journal entries to adjust
Oliver's 2022 fund financial statements so government-wide statements can be prepared..
Recommended
I will give thumbs up for correct answers ASAP Thank you B.pdf
I will give thumbs up for correct answers ASAP! Thank you!
Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2024
(the end of Beale's fiscal year), the following pension-related data were available: Required:
Prepare a pension spreadsheet to show the relationship among the PBO, plan assets, prior
service cost, the net gain, pension expense, and the net pension asset. Note: Enter credit
amounts with a minus sign and debit amounts with a positive sign. Enter your answers in millions
(i.e., 10,000,000 should be entered as 10 ).Required: Prepare a pension spreadsheet to show the
relationship among the PBO, plan assets, prior service cost, the net gain, pension expense, and
the net pension asset. Note: Enter credit amounts with a minus sign and debit amounts with a
positive sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10)..
Skysong Co. has the following defined benefit pension plan balances .docx
Skysong Co. has the following defined benefit pension plan balances on January 1, 2020.
Projected benefit obligation$4,619,000Fair value of plan assets4,619,000
The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $595,000 are created. Other data related to the pension plan are:
20202021
Service cost$151,000$169,000Prior service cost amortization089,000Contributions (funding) to the plan201,000186,000Benefits paid220,000283,000Actual return on plan assets253,000347,000Expected rate of return on assets6%8%Prepare a pension worksheet for the pension plan in 2020.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheet—2020
General Journal Entries
Memo Record
Items
Annual Pension
ExpenseCashOCI—Prior
Service CostOCI— Gain/
LossPension Asset/
Liability
Projected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. Service cost Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Interest cost Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Actual return Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Unexpected loss Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Contributions Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Benefits Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Journal entry for 2020$ Dr.Cr. $ Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Accumulated OCI Dec. 31, 2019 Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Dr.Cr. Balance, Dec. 31, 2020$ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr. $ Dr.Cr.
eTextbook and Media
List of Accounts
Prepare any journal entries related to the pension plan that would be needed at December 31, 2020.
(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
DateAccount Titles and ExplanationDebitCredit
Dec. 31, 2020
eTextbook and Media
List of Accounts
Prepare a pension worksheet for 2021.
(Enter all amounts as positive.)
SKYSONG
COMPANY
Pension Worksheet—2020 and 2021General Journal EntriesMemo RecordItemsAnnual Pension
ExpenseCashOCI—Prior
Service CostOCI— Gain/
LossPension Asset/
LiabilityProjected Benefit
ObligationPlan
Assets
Balance, Jan. 1, 2020$4,619,000Cr.$4,619,000Dr.Service cost$151,000Dr.151,000Cr.Interest cost461,900Dr.461,900Cr.Actual return253,000Cr.253,000Dr.Unexpected loss24,140Dr.$24,140Dr.Contributions$201,000Cr.201,000Dr.Benefits220,000Dr.220,000Cr.Journal entry for 2020$335,760Dr.$201,000Cr.24,140Dr.$158,900Cr.Accumulated OCI Dec. 31, 20190Balance, Dec. 31, 2020$24,140Dr.$158,900Cr.5,011,900Cr.4,853,000Dr.Additional PSC, 1/1/2021 Dr.Cr. Dr.Cr.$ Dr.Cr. Dr.Cr. .
bbott and Abbott has a noncontributory, defined benefit pension plan..pdf
bbott and Abbott has a noncontributory, defined benefit pension plan. At December 31, 2024,
Abbott and Abbott received the ollowing information: The expected long-term rate of return on
plan assets was 8%. There was no prior service cost and a negligible net loss-AOCl on January
1,2024 Required: 1. Determine Abbott and Abbott's pension expense for 2024 2. Prepare the
journal entries to record Abbott and Abbott's (a) pension expense. (b) funding, and (c) payment
for 2024.
Determine Abbott and Abbott's pension expense for 2024. Note: Amounts to be deducted should
be indicated with a minus sign, Enter your answers in millions (i.e., 10,000,000 should be
entered as 10).
Journal entry worksheet 2 Note: Enter debits before credits.
Wote: tnter debits before credits.
Record the payment of benefits. Note: Enter debits before credits. Record entry Clear entry View
general journal.
Electronic Distribution has a defined benefit pension plan. Characte.pdf
Electronic Distribution has a defined benefit pension plan. Characteristics of the plan during
2024 are as follows:
The expected long-term rate of return on plan assets was 8%. There were no AOCI balances
related to pensions on January 1, 2024, but at the end of 2024, the company amended the pension
formula, creating a prior service cost of $12 million.($ millions)PBO balance, January
1$480Plan assets balance, January 1300Service cost75Interest cost45Gain from change in
actuarial assumption22Benefits paid(36)Actual return on plan assets20Contributions 202460
Calculate the pension expense for 2024 . Note: Amounts to be deducted should be indicated with
a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).
Prepare the journal entries to record (a) pension expense, (b) gains or losses, (c) prior service
cost, (d) funding, and (e) payment of benefits for 2024 . Note: If no entry is required for a
transaction/event, select "No journal entry required" in the first account field. Enter your answers
in millions (i.e., 10,000,000 should be entered as 10).
Complete this question by entering your answers in the tabs below. What amount will Electronic
Distribution report in its 2024 balance sheet as a net pension asset or net pension liability? Note:
Enter your answer in millions (i.e., 10,000,000 should be entered as 10 )..
Following are separate financial statements of Michael Company and Aar.docx
Following are separate financial statements of Michael Company and Aaron Company as of December 31, 2021 (credit balances indicated by parentheses). Michael acquired all of Aaron's outstanding voting stock on January 1, 2017, by issuing 20,000 shares of its own \$1 par common stock. On the acquisition date, Michael Company's stock actively traded at $31.00 per share. On the date of acquisition, Aaron reported retained earnings of $380 , 000 and a total book value of $510 , 000 . At that time, its royalty agreements were undervalued by $60 , 000 . This intangible was assumed to have a six-year remaining life with no residual value. Additionally, Aaron owned a trademark with a fair value of $50 , 000 and a 10-year remaining life that was not reflected on its books. Aaron declared and paid dividends in the same perlod. a. Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31 , 2021 . b. Assuming that Michael applied the equity method to this investment, what would the following account balances be on the parent's individual financial statements? Complete this question by entering your answers in the tabs below. Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31, 2021. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Input all amounts as positive values.) Using the preceding information, prepare a consolidation worksheet for these two companies as of December 31, 2021. (For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Amounts in the Debit and Credit columns should be entered as positive. Input all amounts as positive values.) Complete this question by entering your answers in the tabs below. Assuming that Michael applied the equity method to this investment, what would the following account balances be on the parent's individual financial statements?
.
AC311—Marcus DoxeyHomework Assignment 3 – Pensions and Income Ta.docx
AC311—Marcus Doxey
Homework Assignment 3 – Pensions and Income Taxes
30 points
DUE Tuesday, October 8th, 2013 AT THE BEGINNING OF CLASS
NO LATE ASSIGNMENTS ACCEPTED
Required:
Complete the three problems on the following pages.
Notes and instructions:
Complete all questions by writing the answers in the spaces provided.
You may work with other people, but I recommend doing this on your own to make sure that you understand what you are doing—these concepts are very important.
It is important that you try to figure this out on your own; therefore, I will not answer any questions that give away an answer, but I am more than happy to help clarify concepts or answer other questions about the topic and assignment.
1. 3 points
On December 31, Year 1, Cohen Company established a noncontributory defined-benefit pension plan covering all of its employees. On that date, Cohen contributed $45,000 to the plan. No benefits were earned in Year 1. At December 31, Year 2, Cohen determined that the present value of all benefits earned in Year 2 was $63,000. The expected and actual return on plan assets for Year 2 was 8%. Cohen’s pension expense has no other components other than those implied by the information above. What amount should Cohen report in its December 31, Year 2, income statement as pension expense?
Work:
2. 3 points
The following information pertains to Wareham Company’s pension plan:
Actuarial estimate of projected benefit obligation (PBO) at 1/1/Year 1 $10,000
Assumed discount rate 4%
Service cost for Year 1 $2,400
Pension benefits paid during Year 1 $2,100
If no change in actuarial estimates occurred during Year 1, Wareham’s PBO at December 31, Year 1, is:
Work:
3. On December 31, Year 1 and Year 2, Cliff Garcia Company had the following defined benefit pension plan balances:
12/31/Y1
12/31/Y2
Fair value of plan assets
2,100,000
2,065,000
Projected benefit obligation
2,250,000
2,503,500
Unrecognized prior service cost
190,000
140,000
Unrecognized net loss
250,500
308,400
At December 31, Year 1, the employees participating in the plan had an average remaining service period of 5 years. No new prior service cost arose in Year 2.
The Year 2 service cost was $310,000. The company uses an expected return on plan assets of 7% when calculating net periodic pension cost, but had an actual return on plan assets in Year 2 of 4%. The company’s discount rate is 5%.
Contributions to the plan totaled $50,000 in year 2. There were no changes in actuarial assumptions during the year.
Part 1. 15 points
Calculate net periodic pension cost for Year 2. Enter the amounts in the spaces below, making sure to put a plus sign (+) in front of numbers that increase pension cost and a negative sign (-) in front of numbers that decrease pension cost:
Service cost (3 pts)
Interest cost (3 pts)
Return on plan assets (3 pts)
Amortization of prior service cost (3 pts)
Loss amortization (3 pts).
Current Attempt in Progress At December 31, 2021, Monty Imports repor.pdf
Current Attempt in Progress At December 31, 2021, Monty Imports reported this information on
its balance sheet. During 2022, the company had the following transactions related to
receivables.
Prepare a tabular summary that includes the following accounts: Cash, Accounts Recelvable,
Allowance for Doubtful Accounts. Revenue, and Expense. Enter the January 1, 2022, balances in
Accounts Receivable and Allowance for Doubtful Accounts. (Enter negotive amounts using
either a negative sign preceding the number e.s. -45 or porentheses eg. (45)
Prepare a tabular summary that includes the following accounts: Cash, Accounts Receivable.
Allowance for Doubtful Accounts, Revenue, and Expense. Enter the January 1, 2022, balances in
Accounts Receivable and Allowance for Doubtful Accounts. (Enter negative amounts using
either a negative sign preceding the number es -45 or parentheses es. (45).
E10-38. (Reporting reconciliation between fund and government-wide fi.pdf
E10-38. (Reporting reconciliation between fund and government-wide financial statements)
Return to your solution to Exercise E10-28, regarding Oliver City's capital assets. Using the
journal entries you prepared for that exercise, prepare the wording and the numbers you would
use in describing the reconciliation of the amounts reported in the two funds' financial statements
to the two governmentwide financial statements.
Q10-28. (Capital asset adjustments for government-wide financial statements) Oliver City
reported capital assets of $4,300,000 and accumulated depreciation of $2,000,000 in the
governmental activities column of its government-wide statement of net position for the year
ended December 31, 2021. The total governmental funds column in Oliver's calendar year 2022
statement of revenues, expenditures, and changes in fund balances showed that Oliver's capital
outlay expenditures were $340,000. Oliver City's director of finance estimated that total
depreciation for 2022 was $200,000. Based on this information, prepare journal entries to adjust
Oliver's 2022 fund financial statements so government-wide statements can be prepared..
Current Attempt in Progress Crane Company recelved the following sele.pdf
Current Attempt in Progress Crane Company recelved the following selected information from
its peraion plan trustee concerning the operation of the companys. defined benefit pension plan
for the year ended December 31,2025 The service cost component of pension expense for
emplovee services rendered in the current year amounted to 578,000 and the amortization of
prior service cost was $121,300. The company's actual funding (contributions) of the plan in
2025 amounted to $247,000. The expected return on plan assets and the actuat rate were both
1006 ; the interest/discount (settiement) rate was 1005 Accumulated other comprehensive
income (PSC) had a balance of $1.213,000 on January 1.2025 . Assurne no benefits paid in 2025,
Determine the amounts of the components of pension expense that should be recognized by the
company in 2025. (Enter amounts that reduce pension expense with either a negative sign
preceding the number eg. - 45 or parenthesis eg. (45i.).
Waterway Company received the following selected information from it.pdf
Waterway Company received the following selected information from its pension plan trustee
concerning the operation of the companys defined benefit pension plan for the year ended
December 31, 2020.
January 1, 2020 December 31, 2020
Projected benefit obligation $1,471,000 $1,497,000
Market-related and fair value of plan assets 804,000 1,136,400
Accumulated benefit obligation 1,573,000 1,691,300
Accumulated OCI (G/L)Net gain 0 (197,100 )
The service cost component of pension expense for employee services rendered in the current
year amounted to $76,000 and the amortization of prior service cost was $118,300. The
companys actual funding (contributions) of the plan in 2020 amounted to $252,000. The
expected return on plan assets and the actual rate were both 10%; the interest/discount
(settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of
$1,183,000 on January 1, 2020. Assume no benefits paid in 2020. C) Indicate the pension-related
amounts that would be reported on the income statement and the balance sheet for Waterway
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c)
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company's defined benefit pension plan for the year ended December 31, 2020. The service cost
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provides plan.
Compute the actual return on the plan assets in 2025 . Actual return on the plan assets. 5
eTextbook and Media Attemptsi unlimited (b) Compute the amount of the other comprehensive
income (Ch L) as of December 31, 2025. (Assume the Janiary 1, 2025, balance was zero. (Enter
ioss using elthar a negative sign preceding the nupber es -45 or porenthesea ed (45.) Net pension
liabitity gains and losses
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undr either a negative sign piecenfins the number e 45 or parentheser ez. (45), Da not leove any
answer fidd Mank Enter 0 for amounts) Net gaio or lass amartization eTextbook and Media
Attempts inilimited (d) Compute pensich eopense for 2025..
Accounting for Pensions and Postretirement Benefits
After studying this chapter, you should be able to:
Discuss the fundamentals of pension plan accounting.
Use a worksheet for employer’s pension plan entries.
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A company's defined benefit pension plan had a PBO of $269,000 on January 1, ...
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C)5,000,000,000 years ago
D)500,000,000 years ago
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chart , would the use of HbF as a
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