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Determine the pension asset/laby al Decemb J, LULU. 3.100.000 and plan assets of in accumulated OCI at BE20.7 (LO 4) Shin Corporation had a projected benefit obligation of $3,100,000 and plan $3,300,000 at January 1, 2020. Shin also had a net actuarial loss of $465,000 in accumulated January 1, 2020. The average remaining service period of Shin's employees is 7.5 years. Com minimum amortization of the actuarial loss. 0 0 BE20.7 How did we created the OCIS? Difference between what the plan assets Actually vs. the expected return Multiply by 10% Amount Corridor 1"$3,300,000 Excess Divide 465000 330000 135000 10 7.5 11 18000 pension x 18000 OCI loss 18000