Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2021. (Input all amounts as positive values.)

	($ in thousands)
	Case 1	Case 2	Case 3
Net gain or loss	$337	$407	$297
Less: Corridor amount
Excess, if any	$337	$407	$297
Service period (years)
Amortization of gain or loss	0	0	0

For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.)

	($ in thousands)
	Case 1	Case 2	Case 3
January 1, 2021 net loss (gain)	$337	$(407)	$297
Loss (gain) on plan assets
Amortization
Loss (gain) on PBO
January 1, 2022 net loss or (gain) - AOCI	$337	$(407)	$297