Misconception · MIS:pension-aoci-can-be-handled-as-a-shortcut

Mistaken idea “Mistaken idea: AOCI is the current year's pension OCI”

Mistaken reasoning: A learner may assume that aOCI is the current year's pension OCI. The correction keeps the pension or postretirement schedules distinct.

Updated Sep 11, 2026 Review due Dec 11, 2026

Why this is mistaken

Wrong: AOCI is the current year's pension OCI.

Correction: AOCI is the cumulative equity balance after current OCI, reclassifications, and related tax effects.

Where to watch

When this mistake may appear

A benefit-plan analysis treats this claim as true: AOCI is the current year's pension OCI.

Check your work

Your work may contain this mistake if:

AOCI is the current year's pension OCI.