Comoute pension expense for crane co for the yesd 2035 by preparing a penaion worksheet
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2 Items 3 Baljan 1,2025 4 Service Cost 5 Interest Cost 6 Actual Return 7 Unexpected gain
Annual Pension expesnse cash
OCI-Prior Se OCI Gain/Los Pension Asse PBO 131900c 609400c 90600c 54846c
PA 477500d
p00906 54846d 56600c 2900d 18200d ?
56600d
2900c
8
Amortization of PSC 18200c 9 Liability Increase ? ? ? 10 Contributions 102900c 11 Benefits 12 Journalentry for2025 ? 10290018200 c 13 Accumulated0CI,Dec31,2024 10800d 14 Balance,December 31,2025 82600d 15 Crane Corp.sponsors a defned beneft pension plan for its employees.On January 1.2025,the following bances relate to thi plan 16 17 Plan assets $477.500 18 Projected benet obigation 609.400 19 Pension asset/liability 131.900 20 Accumulated OCI(PSC) 100800D 21 22 As a resut of the operation of the plan during 2025.the following additional data are provided by the actuary 23 Servicecost 009'06$ 25 Settlement rate.9% 26 Actual return on plan assets 56.600 27 Amortization of prior service cost 18.200 28 Expected return on plan assets 53.700 29 Unexpected loss from change in projected benefit obligation due to change in actuarial predictions 78.800 30 Contributions 102.900 31 Benefts paid retirees 81.300
?
?
? 102900d 81300d
81300c
2
2
555700d
36 27
