Balance Sheet Accounts/Income Statement Cash Prepaid/Accrued Benefits Expense Benefit Cost Current Service Cost Interest Cost

Contribution Benefits Paid Expected Return Actual return Actuarial Loss (Exp>Actual) Actuarial Gain (Exp<Actual) Amort izat ion of Past Service Cost Amort of Actuarial Loss Amort of Actuarial Gain NET GAIN on curtailment NET LOSS on curtailment FVPA + UPSC UA GL PBO + if UA Loss(debit) - if UA Gain(cred it) *If P/A BC >0 Non-current asset. If P/A BC < 0 Non-current Liab ility + + + 0 -

Projected Benefit Obligation + + -

Memorandu m Entry Accounts FVPA Unrecognized Past Service Cost

Unrecognized Actuarial Gain/ Loss

+ -

+ + (if beginning is UA L) + (if beginning is UA G) + -

Depends Depends

On On

The The

If beginning is UAL If beginning is UA G Circu mstances Circu mstances