[Anonymous]

So Becker states that most companies fully amortize the transition amounts and its not common for it to be a part of periodic pension expense, but when/how do you know when you need or dont need to include it. There will be questions where I have information on the PBO and FV plan assets, and I will be able to calculate the amortization, but than the answer will say that you dont need it or make no mention of it as if it didnt matter.