5 Components of Pension Expense: Defined Benefit Plan (FAR 7:44)

The 5 Components of Pension Expense (for a defined-benefit plan): This video explains the components of pension expense for a defined-benefit plan:(1) Service Cost(2) Interest Cost(3) Expected Return on Plan Assets(4) Amortization of Gains or Losses (corridor amortization)(5) Amortization of Prior Service Cost

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Keywords: farposts, farvideos, pensions