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Items Expense Cash PSC Loss Liability Obligation Assets Bal. Jan. 1, 2020 Prior service costs Adj Bal., 1/1/20 Service costs Interest Return on assets Unexpected
Items | Expense | Cash | PSC | Loss | Liability | Obligation | Assets | |
Bal. Jan. 1, 2020 | ||||||||
Prior service costs | ||||||||
Adj Bal., 1/1/20 | ||||||||
Service costs | ||||||||
Interest | ||||||||
Return on assets | ||||||||
Unexpected Gain/loss | ||||||||
Amort. of PSC | ||||||||
Contributions | ||||||||
Benefits paid | ||||||||
Journal entry | ||||||||
AOCI - 12/31/19 | ||||||||
Dec. 31, 2020 | ||||||||
Journal Entry: | Dr | Cr |
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