Chapter 20 -Pensions Corridor-Gain/Loss Amortization .Assume the following information for SW Co. sw recorded in SW recorded in Other Comprehensive Income - actuarial loss of $700,000 in 2009, actuarial gain of $50,000 in 2010 and an actuarial loss of $225,000 in 2011 . Average remaining service life of all active employees is 10 years 2009 Beginning Balance of OCI (G/L) is $O elow (all boxes f . Round to nearest whole dollar Beginning of the Corridor +/-10%