GENERAL JOURNAL ENTRIES
MEMO RECORD
Pension
Projected
U.S. Plan
Pension
OCI
Asset /
Benefit
Plan
Items
Expense
Cash
PSC
Gain/Loss
Liability
Obligation
Assets
Check (Dr=Cr)
Bal. Dec. 31, 2021
$
(287)
$
(60,208) $
59,921
Service cost
$
161
(161)
-
Interest cost
$
1,292
(1,292)
-
Actual return
$
10,258
(10,258)
-
Unexpected gains & losses
$
(13,186)
$
13,186
-
Amortization of actuarial gains & losses
$
18
$
(18)
-
Benefits paid
$
4,239 $
(4,239)
-
Contribution
$
(71)
$
71
-
Actuarial gains & losses
$
(12,010)
$
12,010
-
Curtailments, settlements, & other
$
(17)
$
2 $
15
$
595 $
(594)
Journal entry
$
(1,474)
$
(71) $
2 $
1,173 $
371 $
(44,817) $
44,901
-
Accumulated OCI, Dec. 31, 2021
$
(7)
$
13
Ending Balance, Dec. 31, 2022
$
(5)
$
1,186 $
84 $
(44,817) $
44,901
Check points (from 10-K)
$
(5)
$
1,186 $
84
Off by:
- $
(0) $
-
**ENTRY NOTE**
All debit entries/totals should be a positive value
All credit entries/totals should be a negative value
Cells in blue font should NOT be changed
Cells with yellow background contain formulas
viersg:
All cells in blue font are
directly from 2022
financial statements.
Do not change any
totals in blue font.
