USCPA ?過去問 Pension



Effective January 1 of the previous year, Flood Co. established a defined benefit pension plan with no retroactive benefits. The first of the required equal annual contributions was paid on December 31 of that previous year. A 10 % discount rate was used to calculate service cost and a 10 % rate of return was assumed for plan assets. All information on covered employees for the previous and current year is the same. How should the service cost for the current year compare with the previous year, and should the previous year balance sheet report an underfunded or an overfunded funding status?


Service cost for current year Compared to the previous year

Funding status reported on the previous year balance sheet
a. Equal to Underfunded
b. Equal to Overfunded
c. Greater than Underfunded
d. Greater than Overfunded





それに伴い、Service cost というものは、年々増えていく。

去年のService costより、今年のcostの方が大きくなる。(なぜ?)


また、BS上では、計上されるPension Expenseは年々額が小さくなる。




全然わからないw 解説聞いてもw 先生も、よくない問題って言ってるし。。まじ本番で出ないでほしいわー


Webb Co. implemented a defined benefit pension plan for its employees on January 1, year 5. During years 5 and 6, Webb's contributions fully funded the plan. The following data are provided:

  Year 8 Year 7
Projected benefit obligation, December 31 $750,000 $700,000
Accumulated benefit obligation, December 31 20,000 500,000
Plan assets at fair value, December 31 675,000 600,000
Projected benefit obligation in excess of plan assets 75,000 100,000
Pension expense 90,000 75,000
Employer's contribution ? 50,000

What amount should Webb contribute in order to report an underfunded pension liability of $15,000 in its December 31, year 8 balance sheet?

  • $ 50,000
  • $ 60,000
  • $ 75,000
  • $100,000
Actual Pension expense 75000
Actual Employer contribution 50000
差額25000、はyr8におけるAccrued Pension Liability 
75000 + 15000 = 90000
PBO 100000 - 90000 = 10000
75000 + 10000 + 15000 = 100000 

Payne Inc., implemented a defined benefit pension plan for its employees on January 2, year 3. The following date are provided for the year, as of December 31, year 3:

Projected benefit obligation $103,000
Plan assets at fair value 78,000
Net periodic pension cost 90,000
Employer's contribution 70,000

What amount should Payne record as additional pension liability at December 31, year 3?

  • $0
  • $5,000
  • $20,000
  • $45,000


PBO と Fair Value が出てるので、とりあえず差額を出しとくと、

103000-78000 = 25000 Liability, underfunded.





Net Pension cost - Employer's contribution 

90000 - 70000 = 20000


なので、25000-20000=5000 を追加liability 計上しなければならない。





On September 1, year 1, Howe Corp., offered special termination benefits to employees who had reached the early retirement age specified in the company's pension plan. The termination benefits consisted of lump-sum and periodic future payments. Additionally, the employees accepting the company offer receive the usual early retirement pension benefits. The offer expired on November 30, year 1. Actual or reasonably estimated amounts at December 31, year 1, relating to the employees accepting the offer are as follows:

・Lump-sum payments totaling $475,000 were made on January 1, year 2.
・Periodic payments of $60,000 annually for three years will begin January 1, year 3. The present value at December 31, year 1, of these payments was $155,000.
・Reduction of accrued pension costs at December 31, year 1, for the terminating employees was $45,000.

In its December 31 year 1, balance sheet, Howe should report a total liability of special termination benefits of:

  • $475,000
  • $585,000
  • $630,000
  • $655,000


早期退職プランに対する退職金。これに関するLiabiltiy はいくらか


分割支払いの合計PVである155000   2つの合計630000 がLiability

Reduction of cost は、考慮しなくていい。





As of December 31 of the current year, the accumulated postretirement benefit obligation and plan assets of a defined benefit postretirement plan sponsored by Crouse, Inc., were:

Accumulated postretirement benefit obligation $500,000
Plan assets at fair value 425,000
Transition obligation $75,000

Crouse elected to apply GAAP provisions for employer's accounting for postretirement benefits other than pensions, in its financial statements for the current year ended December 31 and recognize the transition amount on a delayed basis as a component of net periodic postretirement benefit cost. The average remaining service period of active plan participants expected to receive benefits was estimated to be 10 years at the date of transition. Some participants' estimated service periods are 25 years. To minimize an accrual for postretirement benefit cost, what amount of transition obligation should Crouse amortize?

  • $3,000
  • $3,750
  • $5,000
  • $7,500


Transition obligationを、予定勤続年数で割ると、償却費が出ます。


私が読み取れる情報は、10年と25年なんだけど、 どっから来たんだろう?