In calculating the ending PBO, do you take into account all components of pension expense, or just some?  Is it Beg PBO+Service Cost+Int Cost-Benefits Paid?  OR...do you also include return on assets and amortization of prior service costs? 

The comprehensive example on page 401 Module 11-D excludes ROA and amort of PSC; however, Simulation Problem #1 for same module includes them.

Thanks.

Mostly studying my next section, BEC now, but intermittently glancing at some of the FAR stuff in case I have to re-take in July.

In case anyone looked at this and is studying from Wiley

...a valuable lesson learned - don't spend too much time on any one thing.  The solution to Simulation 1 posted in the Wiley 2009 CPA Exam review test is incorrect.  Wiley subsequently issued a correction. 

It is SO FRUSTRATING!  Wiley seems to have a lot of errors.

http://media.wiley.com/assets/1805/69/Financial_Accounting_R eporting_Corrections.pdf