Gains and losses that relate to the computation of pension expense should be

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The corridor method is a common approach for recognizing gains and losses in pension expense calculations. It allows for the amortization of gains and losses over time when they exceed a certain threshold (the "corridor"), rather than recognizing them immediately or over a fixed period like 15 years. This method helps smooth out the impact of gains and losses on pension expense from year to year.

Gains and Losses That Relate to the Computation of Pension