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On January 1 , 2 0 2 4 , Medical Transport Company s accumulated postretirement benefit obligation was $ 1 0 0 million. At the

On January 1,2024, Medical Transport Companys accumulated postretirement benefit obligation was $100 million. At the end of 2024, retiree benefits paid were $13 million. Service cost for 2024 is $9 million. Assumptions regarding the trend of future health care costs were revised at the end of 2024, causing the actuary to revise downward the estimate of the APBO by $6 million. The actuarys discount rate is 8%.
Determine the amount of the accumulated postretirement benefit obligation at December 31,2024.

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