The following information is available for Crane Corporation's pension plan for the 2020 fiscal year: Defined benefit obligation, 1/1/20, accounting basis, before plan amendment Fair value of plan assets, 1/1/20 Current service cost Discount rate Actual return on plan assets Contributions (funding) Benefits paid to retirees $283,000 333,000 63,900 12% 10% 78,900 42.700 On January 1, 2020, Crane Corp. amended its pension plan, resulting in past service costs with a present value of $140,300. Crane follows ASPE.