ABC Corporation had a projected benefit obligation of $5,100…
ABC Corporation had a projected benefit obligation of $5,100,000 and plan assets of $5,300,000 at January 1, 2025. ABC also had a net actuarial loss of $565,000 in Accumulated OCI-G/L on January 1, 2025. The average remaining service period of ABC’s employees is 7 years. Required: Compute ABC’s minimum amortization of the actuarial loss for 2025, if any.