Inland Corporation had a projected benefit obligation of 3,289,000 and a plan assets of 3,467,000 at January 1st 2020 Sunland also had a net Actuarial loss of 490,260 in an accumulated oci at January 1st 2020 the average remaining service period of Sun lines and pulleys is 7.4 years compute sunlands minimum amortization of the Actuarial loss minimum amortization of the Actuarial loss