ABC Accounting for Pensions pt 5
"This 5th segment walks through the second part of Step 4 in our process of determining the adjusting entry for pensions. After a quick review of the two elements, we walk through the logic of corridor smoothing and discuss what causes the problem in the Accumulate OCI – Actuarial Gain and Loss account. Once we have discussed the logic, we go through an example of how to perform corridor smoothing.
