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The unrecognized net gain or loss balance must be amortized when it exceeds 10% of the larger of the: beginning accumulated benefit obligation or the market-related asset value. ending accumulated benefit obligation or the market-related asset value. beginning projected benefit obligation or the market-related asset value. ending projected benefit obligation or the market related asset value.

Respuesta :

Martebi

Answer:

beginning projected benefit obligation or the market-related asset value

Explanation:

The balance of the Unrecognized Net Gain or Loss account subject to amortization only if it exceeds 10% of the larger of the beginning balances of the projected benefit obligation or the market-related value of the plan assets.

Amortization is simply the procedure or the process of retiring a debt or recovering a capital investment. This can be done via scheduled, systematic repayment of the principal or a program of periodic contributions to a sinking fund or debt retirement fund.

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