Where should the funded status of a defined benefit pension plan be reported?

Under state law, Warner Company pays 2% of eligible gross wages for unemployment insurance. Eligible gross wages are defined as the first $12,000 of wages earned by each employee during a year. Warner had 5 employees, each of whom earned $40,000 during Year 2. What will Warner record as unemployment insurance expense for the year?

Gable Corp is obligated to pay its CEO a year-end bonus equal to 5% of the company's income after the deduction of the bonus and before income tax. Gable's income before the bonus and income tax for Year 1 was $125,000 and Gable's income tax rate was 30%. What amount should Gable accrue in Year 1 for the CEO's bonus?

On January 3, Year 2, Lamar Corporation pays gross wages to its employees totaling $200,000. Employees of Lamar get paid every two weeks, and each pay period is also two weeks. What amount of wage expense should Lamar accrue as a liability at December 31, Year 1?

All of these costs except per capita claims are included in other benefits such as pensions.

Actuarial assumptions and the accumulated postretirement benefit obligation must be disclosed.