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What title would I use for the revision of the apbo? Is this a loss on PBO or would it be gain on APBO? On

What title would I use for the revision of the apbo? Is this a loss on PBO or would it be gain on APBO? On January 1,2024, Tom's Transport Company's accumulated postretirement benefit obligation was $34,000,000. At the end of 2024, retiree benefits paid were $3,900,000. Service cost for 2024 is $6,400,000. At the end of 2021, there was no prior service cost or net gain or loss. Assumptions regarding the trend of future health care costs were revised at the end of 2024. This revision caused the actuary to revise downward the estimate of the APBO by $540,000. The appropriate discount rate was 5%.
Required:
Determine the amount of the accumulated postretirement benefit obligation on December 31,2024.

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