A$.$ Calculation pension expense for $2012$ and $2013$

solve $1-6$ and b

El Asambroso question

Pension Pension OCI OCI FVPA

Expense Cash asset$/$liab "gain$/$loss$"$ PSC PBO MRAV

Balance $-$ BOY

PBO increase for amendment to plan

Service cost

Interest cost

Actual return plan assets

Gain$/($loss$)$ plan assets

Contributions

amortization of PSC

amortization of Loss

Benefits paid

Balances $-$ EOY