Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018, are shown below:

Required:
1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2018.
2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2019.

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($ in thousands) Case 2 $ (330) Case 1 Case 3 Net loss (gain)-AOCI, Jan. 1 2018 loss (gain) on plan assets 2018 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active $ 260 2 (265) 1,450) (1,700) 1,550 10 $ 320 (23) (2,950) (3,310) 2,800 12 16 (2,550) (2,670) 2,700 15 employees (years)