Why C$?$Newton Inc offers its employees a defined benefit pension plan. Newton Inc reports under US GAAP. It records actuarial gains and losses in Other Comprehensive Income $($OCI$)$ and amortizes these amounts over the average remaining service life of its employees when they exceed a threshold. Newton Inc did not record any past service cost in fiscal year $2021.$

Below you can find excerpts from Newton's pension footnotes:

$\backslash$table$[[,2020,2021],[$Service cost$,3,300,3,500$