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The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2 0 2 4 and 2 0 2 5 are

The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2024 and 2025 are presented below ($ in millions)
Information Provided by Pension Plan Actuary
a. Projected benefit obligation as of December 31,2023=$2.300
b. Prior service cost from plan amendment on January 2,2024 $700 straight line amortization for 10-year average remaining service period Service cost for 2024=$580
d Service cost for 2025=$630
e. Discount rate used by actuary on projected benefit obligation for 2024 and 2025=10% Payments to retirees in 2024=5440
g. Payments to retirees in 2025=$510.
h. No changes in actuarial assumptions or estimates
1.Net gain AOCl on January 1,2024=$260 Net galms and losses are amortized for 10 years is
2024 and 2025y7ujnh>&yuhj

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