Two Were Expected to Retire at the End of 2020

question 82

Essay

Two were expected to retire at the end of 2020, two more at the end of 2022, and four at the end of 2024.
Required:
Using the years-of-future-service method, compute the amount of prior service cost to be amortized in the first year.

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Definitions:

Spontaneous Recovery

The reappearance of a previously extinguished conditioned response after a period of no exposure to the conditioned stimulus.

Conditioned Response

A learned response to a previously neutral stimulus that has become associated with an unconditioned stimulus through conditioning.

Fear of Spiders

Also known as arachnophobia, it is an intense and irrational fear of spiders and other arachnids.

Stimulus Generalization

The tendency for the conditioned response to be evoked by stimuli that are similar to the conditioned stimulus in classical conditioning.