The following pension-related data pertain to Metro Recreations noncontributory, defined benefit pension plan for 2021: ($ in 000s) Jan. 1 Dec. 31 Projected benefit obligation $ 4,100 $ 4,380 Accumulated benefit obligation 3,715 3,950 Plan assets (fair value) 4,530 4,975 Interest (discount) rate, 7% Expected return on plan assets, 10% Prior service costAOCI (from Dec. 31, 2020, amendment) 840 Net lossAOCI 477 Average remaining service life: 12 years Gain due to changes in actuarial assumptions 44 Contributions to pension fund (end of year)