計算退休金費用中的攤銷未認列PSC - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 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
: ─────
: 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!!!


由於之前沒回我...到現在還是不會...所以又重PO了一次...
希望有高手能救救偶啦~~~~>"<
(這題是95東吳最後一題)

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