Pension Work Sheet General Journal Entries Memo Record Items Other Comprehensive Income Pension Expense Cash Pension Asset/Liability Projected Benefit Obligation Pension Plan Assets Prior Service Cost Gains/Losses Beginning balance Service Cost Interest Cost Actual Return Unexpected gain (loss) Contributions made to plan Benefits paid to retirees Amort of Prior Service Cost Change in PBO Amort of Gain/Loss Formal journal entry Ending balances AOCI, Prior service cost, beg of yr Check: AOCI, Prior service cost, end of yr AOCI, Gains/Losses, beg of yr AOCI, Gains/Losses, end of yr Journal entry: Application of corridor rule: Pension Work Sheet General Journal Entries Memo Record Items Other Comprehensive Income Pension Expense Cash Pension Asset/Liability Projected Benefit Obligation Pension Plan Assets Prior Service Cost Gains/Losses Beginning balance Service Cost Interest Cost Actual Return Unexpected gain (loss) Contributions made to plan Benefits paid to retirees Amort of Prior Service Cost Change in PBO Amort of Gain/Loss Formal journal entry Ending balances AOCI, Prior service cost, beg of yr Check: AOCI, Prior service cost, end of yr AOCI, Gains/Losses, beg of yr AOCI, Gains/Losses, end of yr Journal entry: Application of corridor rule