Question

	pbo	plan asset	psc	net loss	pension ex	cash	net pension
balance jan1	-800	600	114	80			-200
service cost					84
interest cost	-40
expected roa					-48
Adjust for:
loss on asset				6
amortization
prior service cost
net loss
gain on pbo							12
prior service cost	0
cash funding
retiree benefits
balance dec 31	-862		108
				the actuary's discount rate is 5%. At the end of 2016, the pension formula was amended, creating a prior service cost of $120,000. the expected rate of return was 8% and the average remaining service life of the active employee group is 20 years in the current year as well as the two previous years.			I do not understand how to fill in a pension spreadsheet. Thank you for any help you can offer.

Answer 1