Data pertaining to the postretirement health care benefit plan of Danielson Delivery Service include the following for the current calendar year: Service cost$150,000 APBO, January 1$800,000 Plan assets (fair value), January 1$80,000 Prior service cost (current year amortization, $2,000)$90,000 Retiree benefits paid (end of year)$90,000 Net gain (current year amortization, $1,000)$92,000 Contribution to health care fund (end of year)$85,000 Return on plan assets (actual and expected) 10% Discount rate 8% Required: 1. Determine Danielson's postretirement benefit expense for the current year.

$‭207,00‬

Explanation:

Postretirement benefit for the year is:

= Service cost + Interest cost + Amortization of prior service cost - Return on plant assets - Amortization of net gain

Interest cost = Discount rate *  Actual Projected benefit obligation (APBO)

= 8% * 800,000

= $64,000

Return on plant assets = Return on plan assets (actual and expected)* Plan assets

= 10% * 80,000

= $8,000

Postretirement benefit = 150,000 + 64,000 + 2,000 - 8,000 - 1,000

= $‭207,000‬

1) the stages a new product goes through from beginning to end, i.e., the stages that a product passes through from introduction through growth, maturity, and decline. 2) the time from initial research and development to the time at which sales and support of the product to customers are withdrawn. 3) the period of time during which a product can be produced and marketed profitably.

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