計算退休金費用中的攤銷未認列PSC - 會計

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
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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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