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 2 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. (Input all amounts as positive values.) ($ in 000's) Case 1 Case 2 Case 3 Net gain or loss $ $ $ 324 340 270 Less: Corridor amount Excess, if any $ $ 324 340 270 $ Service period (years) Amortization of gain or loss 0 0 Required 1 Required 2 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.) ($ in 000's) Case 2 Case 1 Case 3 January 1, 2018 net loss (gain) $ $ 324 (340) 270 $ Loss (gain) on plan assets Amortization Loss (gain) on PBO January 1, 2019 net loss or (gain) - AOCI $ 324.0 $ (340.0) 270.0 $ Required 1 Required 2>