Pension Plan

Given the following information for Tyler Company's pension plan at the beginning of the year, calculate the corridor, excess net loss (gain), and amortized net loss (gain). Assume an average remaining service life of 15 years.

Cumulative net loss	$25,000
Projected benefit obligation: actual	220,000
Fair value of pension plan assets	200,000

Corridor	$
Excess net loss	$
Amortized net loss