Case 3 $ 289 Net loss (gain)-AOCI, Jan. 1 2018 loss (gain) on plan assets 2018 loss (gain) on PBO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plan assets, Jan. 1 Average remaining service period of active employees (years) Case 1 $ 339 (30) (42) (3,140) (3,500) 2,990 ($ in 800's) Case 2 $ (417) (27) 35 (2,740) (2,860) 2,890 (298) (1,640) (1,890) 1,740 14 16 10 Required 1 Required 2 For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2019. (Amounts to be deducted and losses amounts should be indicated by a minus sign.) ($ in 000's) Case 2 $ (417) Case 3 $ 289 January 1, 2018 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2019 net loss or (gain) - AOCI Case 1 $ 339 (30) 0 (42) $ 2670 35 $ (382.0) (298) (9.0) $