Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018:

Prior service cost at Jan. 1, 2018, from plan amendment at the

beginning of 2016 (amortization: $5 million per year)$33millionNet loss-pensions at Jan.1, 2018 (previous losses exceeded previous gains)$41millionAverage remaining service life of the active employee group10yearsActuary's discount rate10%

($ in millions)

PBOPlan

AssetsBeginningof 2018$310Beginningof 2018$250Service cost49Return on plan assets,Interest cost, 10%318.0% (10% expected)20Loss (gain) on PBO(3)Cash contributions57Less: Retiree benefits(27)Less: Retiree benefits(27)End of 2018$360End of 2018$300

3. pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost?AOCI, the net loss?AOCI, and the pension liability.

($ in millions) PBO Plan Assets Prior Service Net Loss Pension Net Pension Cost-AOCI -AOCI Expense Cash (Liability) / Asset Bal., Jan. 1, 2018 (310) 250 33 41 60 Service cost (49) 49 (49) Interest cost, 10% (31) 31 (31) Expected return on assets Loss on assets Amortization of: Prior service cost-AOCI Net loss-AOCI Gain on PBO Cash contributions Retiree benefits Bal., Dec. 31, 2018 (390) 250 33 41 80 (20)