How to Calculate Corridor Amortization for Pension Accounting

This video shows how to calculate corridor amortization for pension accounting. A comprehensive example is provided to demonstrate how the corridor is calculated and then compared to the beginning balance in accumulated other comprehensive income for net actuarial gains and losses. The amount by which the latter balance exceeds the corridor is then amortized (thereby increasing or decreasing pension expense) over the average remaining service period of the employees.

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