AC 302 Week 5 Quiz 3

AC 302 Week 5 Quiz  3
Question   Huggins Company has the following information at December 31, 2015 related to its pension plan:

Projected benefit obligation                                   $4,000,000
Accumulated benefit obligation                               3,200,000
Plan assets (fair value)                                           4,350,000
Accumulated OCI (PSC)                                           300,000
 
            The amount of pension asset / liability Huggins Company would recognize at December 31, 2015 is

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