Annual

Pension
Expense
Cash
OCI - Prior
Service Cost
OCI - Gain/Loss
Pension
Asset/
Liability
Projected
Benefit
Obligation
Plan
Assets
Accum OCI, 12/31/14
Balance, Dec. 31, 2015
(i) Actual return
(j) Unexpected loss
(k) Amortization of PSC
(l) Contributions
(m) Benefits
Journal entry, 12/31/15
(h) Interest cost
(a) Service cost
(b) Interest cost
(c) Actual return
(d) Contributions
(e) Benefits
Journal entry, 12/31/14
Accum OCI, 12/31/13
Balance, Dec. 31, 2014
(f) Additional PSC
January 1, 2015
(g) Service cost
Balance, Jan. 1, 2014
Pension Worksheet
General Journal Entries Memo Record
Items