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At December 31, 2017, Glover Corporation provided you with the following information: Defi ned benefi t obligation, December 31, 2017 $3,400,000 Plan assets at fair

At December 31, 2017, Glover Corporation provided you with the following information: Defi ned benefi t obligation, December 31, 2017 $3,400,000 Plan assets at fair value, December 31, 2017 2,420,000 Past service cost from plan amendment on December 31, 2016 990,000 Determine the account and its balance that should be reported on Glover Corporations December 31, 2017 balance sheet if it applies ASPE.

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