XYZ Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2012 and must recognize the increase in past service costs…

XYZ Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2012 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2012 pension expense (or revenue). The pertinent facts as of January 1, 2012 are:Increase in PSC—vested employees:

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