91Ó°ÊÓ

Under the caption assets, pension asset/liability measures the employer's and the employee's contributions over the total net pension expense. It is reported under the asset section in the organization's balance sheet.

Under the caption liabilities, the employer makes the contributions and is reported under the liability section of the balance sheet.

Under the caption stockholder's equity, the accumulated other comprehensive income components are generated because of the difference in actual return on plan assets and expected return on plan assets. It will be reported under the equity section of the organization's balance sheet under the head of other comprehensive income.

Under the income statement of an organization, each pension plan component will be treated to identify the amount of pension expense. It will be reported under the income statement of the employer.