I am working with the John Deere financial statements to determine some information about pension cost. Pension assets had a huge loss in 2008 and good returns in 2009, but this did not seem to impact pension expense much at all. The John Deere financial statements are located here: http://www.deere.com/en_US/ir/media/pdf/financialdata/reports/2010/2009annualreport.pdf I need help understanding: - Why the pension expense is so small and steady for 2008 and 2009 - Why the huge loss in assets in 2008 and the recovery in 2009 did not impact pension expense dramatically - Where and how the assets gains and losses impact pension expense in the future - What caused the actuarial loss impact in 2009 and what impact it has on current and future pension expense - How accumulated other comprehensive income (AOCI), comprehensive income (CI) and other comprehensive income (OCI) relate to the above. Pension plan information is located in note 7 of the annual report. I am working with the pension information only, not the health insurance stuff