Defined-benefit Pension Plan, Comprehensive. Season Tyme Tea Company provided the following informa- tion related to its defined-benefit pension plan. Beginning plan assets at fair value (equal to the market-related asset value) Beginning projected benefit obligation (PBO) Service cost for the year Settlement rate Expected return on plan assets Actual return on plan assets Contributions for the year Benefit payments for the year Beginning Accumulated Other Comprehensive Income related to prior service costs (debit balance) Amortization of prior service costs Increase in the ending projected benefit obligation due to changes in actuarial assumptions (i.e., actuarial loss) Average remaining service life of employee base (ARSL) $954,500 1,020,340 81,500 10% 16% 123,400 67,480 47,440 65,840 15,500 78,625 10 years * There is no accumulated OCI related to actuarial gains/losses as of the beginning of the year. equired) ancion cost for the year