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CPA- FAR

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Question:

How is Amortization of Unrecognized Gain or Loss (G) calculated for Net Periodic Pension Cost?

Author: LandiniLizard



Answer:

G = (Beginning Unrecognized G or L - *10% of Beg PBO OR Market Related Value*)/Avg Remaining Service Life *Whichever is greater- pensions are GREAT!!


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