RMontgomery

They are not the same and this messed me up too.

In Pension Expense everything you are talking about is an "Amortization": Past service cost benefit / cost or "Amortization" of previous gains & losses etc, "Amortization" of Transition Liability.

In the PBO all of the "A" words all have to come in the Current Period, Actuarial g/l from current period, Past Service cost from Amendment in current period. If they don't say "from the current period they don't go in the PBO.