$50,000 in its pension plan. The estimated remaining service period of active employees is 12 years for both years. 20142015 Beginning plan asset value $ 335,000 $ 350,000 Beginning projected benefit obligation 325,000 385,000 Current year gain or (loss) (37,500) 25,000 The amortization of accumulated unrecognized losses for 2014 is: $ 0. $ 1,375. $ 3,350. $ 4,500