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What is the interest cost to be included in the current

The following data are for Guava Company's retiree health care plan for the current calendar year.

Number of employees covered 5
Years employed as of January 1 4 (each)
Attribution period 20 years
EPBO, January 1 $64,000
EPBO, December 31 $69,120
Interest rate 8%
Funding and plan assets None

What is the interest cost to be included in the current year's postretirement benefit expense?

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Accounting Basics: What is the interest cost to be included in the current

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