At December 31, 2017, Mallory, Inc., reported in its balance sheet a net loss of $12 million related to its postretirement benefit plan. The actuary for Mallory at the end of 2018 increased her estimate of future health care costs. Mallory's entry to record the effect of this change will include:

Question

Quizplus · Accepted Answer

$\begin{array}{|l|c|c|c}
\hline\text { Loss-OCI (from change in assumption) } & \times \times & \
\hline \text { APBO } & & \times \times\\hline
\end{array}$