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11. Azalea Inc. has a defined-benefit pension plan covering its 250 employees. Azalea agrees to amend its pension benefits. The prior service cost associated with the amendment is $120 , 000 . The employees are grouped according to expected years of retirement, as follows: Using the years of service approach, what is the annual amount of Prior Service Cost amortization recognized in 2027 (round to nearest dollar)?.

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11. Azalea Inc. has a defined-benefit pension plan covering its 250 employees. Azalea agrees to amend its pension benefits. The prior service cost associated with the amendment is $120 , 000 . The employees are grouped according to expected years of retirement, as follows: Using the years of service approach, what is the annual amount of Prior Service Cost amortization recognized in 2027 (round to nearest dollar)?

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