To compute the amortization on the cumulative net actuarial gains and losses in AOCI for a pension plan, the corridor is computed as 10% of the:

Multiple Choice

• lower of the beginning market-related value of the plan assets or the projected benefit obligation.
• higher of the beginning market-related value of the plan assets or the projected benefit obligation.
• average of the beginning balances of the plan assets and the projected benefit obligation.
• higher of the beginning balances of the plan assets or the accumulated benefit obligation.