Buffalo Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan.

		January 1,		December 31,
		2017		2017		2018
Projected benefit obligation		$2,830,000		$3,680,700		$4,230,156
Accumulated benefit obligation		1,900,000		2,440,000		2,901,000
Plan assets (fair value and market-related asset value)		1,700,000		2,898,000		3,762,000
Accumulated net (gain) or loss (for purposes of the corridor calculation)		0		198,000		(24,000	)
Discount rate (current settlement rate)				9	%	8	%
Actual and expected asset return rate				10	%	10	%
Contributions				1,028,000		574,200

The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $398,000 in 2017 and $477,000 in 2018. The accumulated OCI (PSC) on January 1, 2017, was $1,407,000. No benefits have been paid.

Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2017 and 2018.

Amount of accumulated OCI (PSC) to be amortized for the year 2017		$
Amount of accumulated OCI (PSC) to be amortized for the year 2018		$

Prepare a schedule which reflects the amount of accumulated OCI (G/L) to be amortized as a component of pension expense for 2017 and 2018.

Year		Projected Benefit Obligation		Plan Assets		10% Corridor		Accumulated OCI (G/L)		Minimum Amortization of (Gain) Loss
2017		$		$		$		$		$
2018

Determine the total amount of pension expense to be recognized by Buffalo Company in 2017 and 2018.

Pension expense for 2017		$
Pension expense for 2018		$

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