Practice prompt · Q:pensions-and-other-postretirement-benefits/oci-aoci-001

Route gains, losses, and prior service through OCI

Reconcile current economic changes, periodic cost amortization, current OCI, and ending AOCI without double counting.

Updated Aug 8, 2026 Review due Sep 30, 2026
Practice

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Write your response and explain your reasoning.

Build the current OCI and ending AOCI rollforward, compute any supported corridor amortization, and prove no economic change or reclassification is counted twice.