Beale Management has a noncontributory, defined benefit pension plan. On December 31, 2018 (the end of Beale's fiscal year), the following pension-related data were available (in millions) Projected Benefit Obligation Balance, January 1, 2018 Service cost Interest cost, discount rate, 5% Gain due to changes in actuarial assumptions in 2018 Pension benefits paid Balance, December 31, 2018 $ 460 48 23 (14) 23 $494 ($in millions) $ 520 Plan Assets Balance, January 1, 2018 Actual return on plan assets (Expected return on plan assets, $38) Cash contributions Pension benefits paid Balance, December 31, 2018 74 (23) 604 January 1, 2018, balances: Net pension asset Prior service cost-AOCI (amortization $7 per year) Net gain-AOCI (any amortization over 10 years) ($ in millions) $ 60 49 92