to compute amortization on the cumulative unrecognized gains and losses in a pension plan the corridor is computed as 10% of the. a- average of the beginning balances of the plan assets and the projected benefit obligation b- greater of the beginning balances of the plan assets or the projected benefit obligation c- greater of the beginning market-related value of the plan assets or the projected benefit obligation d- lesser of the beginnig market-realated value of the plan assets or the projected benefit obligation