Prior Net Pension (Liability) I Asset $ (180) Service Net Loss Pension $ in 000s) PBO Cost- AOCIAOCI Expense Cash Balance, Jan. 1, 2018 Service cost Interest cost, 5% Expected return on assets Adjust for S (640) 460S 152 $ 64 92 (32) (40) Loss on assets 10 Amortization: Prior service cost Amortization Net loss Gain on PBO Prior service cost Cash funding Retiree benefits Balance, Dec. 31, 2018 16 (76) $ (698) 144