Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2018, are shown below:

	($ in 000's)
	Case 1			Case 2			Case 3
Net loss (gain)AOCI, Jan. 1	$	324		$	(340	)	$	270
2018 loss (gain) on plan assets		(15	)		(12	)		6
2018 loss (gain) on PBO		(27	)		20			(275	)
Accumulated benefit obligation, Jan. 1		(2,990	)		(2,590	)		(1,490	)
Projected benefit obligation, Jan. 1		(3,350	)		(2,710	)		(1,740	)
Fair value of plan assets, Jan. 1		2,840			2,740			1,590
Average remaining service period of active employees (years)		10			11			8

Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component of pension expense for 2018. 2. For each independent case, determine the net lossAOCI or net gainAOCI as of January 1, 2019.

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 2018. (Input all amounts as positive values.) Case 1 $ 324 ($ in 000's) Case 2 $ 340 Case 3 $ 270 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss 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.) Case 1 $ 324 ($ in 000's) Case 2 $ (340) Case 3 $ 270 | January 1, 2018 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2019 net loss or (gain) - AOCI 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 2018. (Input all amounts as positive values.) Case 1 $ 324 ($ in 000's) Case 2 $ 340 Case 3 $ 270 Net gain or loss Less: Corridor amount Excess, if any Service period (years) Amortization of gain or loss 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.) Case 1 $ 324 ($ in 000's) Case 2 $ (340) Case 3 $ 270 | January 1, 2018 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2019 net loss or (gain) - AOCI