Hicks Cable Company has a defined benefit pension plan. Three alternative possibilities for pension-related data at January 1, 2021, are shown below. Mat loss (gain)-AOCJan. 1 2021 loss (gain) on plan sasta 2021 loss (gal) on PRO Accumulated benefit obligation, Jan. 1 Projected benefit obligation, Jan. 1 Fair value of plants Jan. 1 Average remaining service period of active employees (years) on thousands Cas1 C Casa $ 339 $(417) 289 (30) (27) (42)35 (298) (3.140) (2,740) (1,640) (3,500) (2.860) (1,090) 2.990 2,896 1,740 14 16 10 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 2021 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022. Complete this question by entering your answers in the tabs below. Required 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.) is in thousands Case 2 Cases Net gain or loss 339 $ 417 $ Less: Corridor amount 289 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 2021 2. For each independent case, determine the net loss-AOCI or net gain--AOCI as of January 1, 2022. Complete this question by entering your answers in the tabs below. Required: 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.) (5 in thousands) Cust Con 2 Casa Net gain or loss $ 339 $ 417 $ 289 Less: Corridor amount Excess, if any $ 339 $ 417 $ 289 Service period (years) Amortization of gain or loss 0 0 Rece Required 2 > of active employees (years) 14 16 10 Required: 1. For each independent case, calculate any amortization of the net loss or gain that should be included as a component expense for 2021. 2. For each independent case, determine the net loss-AOCI or net gain-AOCI as of January 1, 2022, Complete this question by entering your answers in the tabs below. Required 1 Required 2 For each independent case, determine the net loss LACCI or net gain-AOCI as of January 1, 2022. (Amounts to be deducted and loss amounts should be indicated by a minus sign.) Casos $ 339 (5 in thousands) Caso 2 $ (417) Caso 3 $ 289 January 1, 2021 net loss (gain) Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2022 net loss or (gain) - AOCI 339 (417) $ 289
