### Compute shin minimum amortization of the actuarial loss

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Question: Shin Corporation had a projected benefit obligation of \$3,100,000 and plan assets of \$3,300,000 at January 1, 2014. Shin also had a net actuarial loss of \$465,000 in accumulated OCI at January 1, 2014. The average remaining service period of Shin's employees is 7.5 years. Compute Shin's minimum amortization of the actuarial loss.

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