If the Unrecognized Net Gain or Loss account is less than the corridor, the net gains and losses are subject to amortization.
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Q1: Companies recognize the accumulated benefit obligation in
Q4: Companies should recognize the entire increase in
Q5: The difference between the expected return and
Q5: Companies report any actuarial gains or losses
Q17: The unexpected gains and losses from changes
Q18: The Pension Asset \ Liability account balance
Q24: The interest on the defined benefit obligation
Q25: The Unrecognized Net Gain or Loss account
Q29: The defined benefit obligation is the measure
Q36: In all pension plans, the accounting problems
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