Uranus08

helps. thanks.
westibbs Wrote:
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> Employer contribution is not part of pension
> expense and therefor would not be included in NI
> calculation. Starting with NI in the indirect
> method, in order to correctly get CFO, you must
> add back this non cash pension expense (or deduct
> it if it pension expense is negative in the case
> of #36 CFAI Mock PM) and then include the actual
> cash expenditure of employer contributions. Does
> that help?