K Company amends its defined pension plan on January 1, 2016, resulting in P420,000 of past service cost. The company has 400 active employees, of which 100 vest immediately (25%) and the other 300 (75%) vest in four years. The past service cost applicable to the vested employees is P105,000 and vests immediately. The past service cost related to the unvested employees is P315,000 and vests over five years. How much of past service costs would K include in pension expense in 2016?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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K Company amends its defined pension plan on January 1, 2016, resulting in P420,000 of past service cost. The company has 400 active employees, of which 100 vest immediately (25%) and the other 300 (75%) vest in four years. The past service cost applicable to the vested employees is P105,000 and vests immediately. The past service cost related to the unvested employees is P315,000 and vests over five years. How much of past service costs would K include in pension expense in 2016?

 
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