Question: Headland Corp. has three defined benefit pension plans as follows.
|
|
Pension Assets
|
Projected Benefit
|
|
(at Fair Value)
|
Obligation
|
|
Plan X
|
$608,000
|
$471,000
|
|
Plan Y
|
811,000
|
763,000
|
|
Plan Z
|
503,000
|
636,000
|
Required: How will Headland report these multiple plans in its financial statements?
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