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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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