scan0018.rtf

cqulrcment a Pension Work Sheet Debits (Credits) General JOllmal Entries Memo Entries ! Annual Prepaid/ Additional Intangible Contra Projected Urnecognized Unrecognized Unrecognized Pension (Accrued) Minimuill Pension Equity Benefit Plan Prior Service Transition Net (Gain) I Exp'ense Cash , Cost Liability Asset Charge Obligation Assets Costs Anlount or Loss Beg. Balance Jan. 1,2000 (200 or)C': . ~ i;(', (, ,y.) \ .r2. 2l)() (JCĄ, ':0;1'1 o ()() 1 5 () () · . ..,c t ··, ' } ~ .-( ; ~ => '7:::; Don ,'. , (y \ ,:; ~ ,.;() (lO(,; 'I" " Son i " , I I , f Service cost O()O ( lOO OC':CtJ Interest cost '5000D , ',30: ()() ~ )) l. -Actual return ( 6 ) ,') ,:) c) 'l , B 5 0<.:>0 Unexpected gain/loss I I / Ii 000) plan assets '. f ODO ' ~ 0 OCK) ('-1o o 0 e ) , Amollization of PSC I , Contributions ( ~ (y')()Oi' S()()Oi'(l Benefits r::;0000 I, i. Unexpected gain/loss (50 0 0) P130 J- 0·"'0 ::J ) :Ie!> fPJC .... AmOlt. of gain/loss 0 000 " i '1 , Amort, of Transition' 31nt. 5°00' . 0D-) ') ,') i Exp & Funding entry Y 31,()OO "=,-ncn)· , '1 00.-::> \ C ~ ,-) i , J Min. Liability adj. enlry U '5.°0.7) / , i ~ 2 000 , \ ,.., .. __ .OJJI -- 1 .. _- -""._"------ Endlllg Ba \ . Dec. 31, 2000 y? -; L ~ <;':Y (X) (n? ~ ._?_'? ~ l2) ~ 550DO '; if :. ~ 00 ~ ») 13 5 'iC)C) 0 -, '3 o_o0 3"'7 Qoe ,, ~ "O;.·)·) 2: ,. ~ '" O"CO 0 7 -::;>,:J " ..... i ,- -----,-- -==== ~ 7=o::;'== , ... ,,' = - ~ --7 ==== / , -----T----- ~ 3 f'-i ? T) c· ~ 1 of (, 60000,'J I = IDa J