Projected benefit obligation 700,000 Other Items Pension asset / liability, January 1, 2015 20,000 Contributions 250,000 Accumulated other comprehensive loss 335,800 There were no actuarial gains or losses at January 1, 2015. The average remaining service life of employees is 12 years.   1. What is the pension expense that Cooper Enterprises should report for 2015? a. $304,200 b. $314,200 c. $250,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The following information for Cooper Enterprises is given below:

December 31, 2015

Assets and obligations

Plan assets (at fair value) $400,000

Accumulated benefit obligation 640,000

Projected benefit obligation 700,000

Other Items

Pension asset / liability, January 1, 2015 20,000

Contributions 250,000

Accumulated other comprehensive loss 335,800

There were no actuarial gains or losses at January 1, 2015. The average remaining service life of employees is 12 years.

 

1. What is the pension expense that Cooper Enterprises should report for 2015?

a. $304,200

b. $314,200

c. $250,000

d. $335,800

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