Post #96437 by Tiki_Bong on Tue, Jun 15, 2004 9:39 AM

I always tell my daughters - Recognition of gain or loss is required as a component of net periodic pension cost for a year if, at the beginning of the year, the absolute value of the net unrecognized gain or loss exceeds 10% of the greater of the projected benefit obligation or the value of the plan assets.

(kids never listen though...)