D. carrying value on the asset on the lessor S books. 4. Barton, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31,2015. January 2015 01 $4,500,000 Fair value of pension plan assets $4,100,000 5,160,000 4,800,000 Projected benefit obligation 1,020,000 840,000 Accumulated benefit obligation (90,000) 10,000 Accumulated OCI (Gains Losses