If the beginning unrecognized gains are $30,000,the fair value of the plan assets is $200,000 at the beginning of 2014,and the average remaining service period of active employees is 10 years,the amortization of accumulated unrecognized gains for 2014 is

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Find beginning of year PBO: Interest of $18,000/8% = $225,000.Then compare to beginning of year plan assets of $200,000.$225,000 is larger than $200,000.Corridor = 10% of $225,000 = $22,500.Amortization: $7,500/10 years = $750

If the Beginning Unrecognized Gains Are $30,000,the Fair Value of the Plan