kickthatcfa

To add more (bpdulog/cpk correct me if I'm off):


Actuarial gains decrease pension expense (PE goes from 500 to 400), decrease PBO (PBO goes from 200 to 100), and increases FVPA (since Actual Returns = Expected Return + Actuarial gains and FVPA = Actual Returns + Emp Contr - Benefits)

Actuarial losses increase pension expense (PE goes from 500 to 600), increase PBO (PBO goes from 200 to 300), and decreases FVPA (since Actual Returns = Expected Return - Actuarial losses and FVPA = Actual Returns + Emp Contr - Benefits)