Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2018 Prior service cost at Jan. 1, 2018, from plan amendment at the beginning of 2015 (amortization: $3 million per year) Net loss-AOCI at Jan.1, 2018 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $ 15 million $108 million 10 years 4% ($ in millions) Plan Assets $ 560 PBO Beginning of 2018 Service cost $ 760Beginning of 2018 5% (7% expected) (17) Cash contributions 66 Return on plan assets, 28.0 Interest cost, 4% Loss (gain) on PBO Less: Retiree benefits End of 2018 30.4 104 (38) Less: Retiree benefits $801.4 End of 2018 38) $654.0