Your Ask Joey ™ Answer

What pension related items impact accumulated other comprehensive income (AOCI) or other comprehensive income (OCI)?

In accounting for pensions, there are some items that are recorded to OCI/AOCI and not the income statement. This would include unamortized prior service cost, unamortized gains and losses, and amortized existing net obligations or net assets.


Back To All Questions

You might also be interested in...