Reference no: EM132134509

Question - How do you find covered payroll on a schedule of changes in net pension liability and related ratios chart?

How do you find "New pension liability as a percentage of covered payroll"?

Net change in plan fiduciary net position 83,435 82,300 37,040

Plan fiduciary net position, beginning 1,149,020 1,066,720 1,029,680

Plan fiduciary net position, ending 1,232,455 1,149,020 1,066,720

Net pension liability, ending $920,165 $936,495 $943,115

Plan fiduciary net position as a percentage of total pension liability 57.25% 55.10% 53.08%

Covered payroll ? ? $498,810

Net pension liability as a percentage of covered payroll 203.09% 196.66% % (?)