1—Pension calculations. Montoya Company has available the following information about its defined-benefit pension plan for the year ending December 31, 2015: Service cost for 2015 $ 25,000 Accumulated benefit obligation 683,000 Plan assets at fair value 630,000 Accumulated OCI (PSC) 300,000 Vested benefit obligation 505,000 Market-related asset value 725,000 Projected […]