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Records for the Bass Corporation's Defined-Benefit Pension Plan Show a Net

Question 57

Multiple Choice

Records for the Bass Corporation's defined-benefit pension plan show a net unrecognized loss at December 31,2013,of $30,000,after recording the pension expense for 2013.The average expected service period of the company's employees is 10 years.The actuary notifies Bass's management that an actuarial gain of $4,000 is determined at January 1,2014.Actual return for 2014 is $2,000,and expected return is $3,000.The following information also is available for the 2014: Records for the Bass Corporation's defined-benefit pension plan show a net unrecognized loss at December 31,2013,of $30,000,after recording the pension expense for 2013.The average expected service period of the company's employees is 10 years.The actuary notifies Bass's management that an actuarial gain of $4,000 is determined at January 1,2014.Actual return for 2014 is $2,000,and expected return is $3,000.The following information also is available for the 2014:   The minimum amortization of unrecognized loss increases 2014 pension expense by what amount? A)  $2,400 B)  $1,700 C)  $2,100 D)  $2,600 The minimum amortization of unrecognized loss increases 2014 pension expense by what amount?


A) $2,400
B) $1,700
C) $2,100
D) $2,600

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