Accumulated OCI, Dec. 31,2024 Balance, December 31,2025Current Attempt in Progress Cullumber...

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Accounting

Accumulated OCI, Dec. 31,2024
Balance, December 31,2025Current Attempt in Progress
Cullumber Corp. sponsors a defined benefit pension plan for its employees. On January 1,2025, the following balances relate to this
plan.
As a result of the operation of the plan during 2025, the following additional data are provided by the actuary.
Service cost
Settlement rate, 9%
Actual return on plan assets
Amortization of prior service cost
Expected return on plan assets
Unexpected loss from change in projected benefit obligation,
due to change in actuarial predictions
Contributions
Benefits paid retirees
$92,600
57,600
19,900
54,500
78,600
96,900
84,300
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