Overall, I simply cannot grasp the journal entries referring to prior service costs, deferred tax, etc. that is discussed in Becker beginning on F6-13. Mainly, I am confused about how the OCI account works because it seems to me that it can be increased with either a debit or credit, and same with decreasing. It almost just seems like a "plug" figure in the journal entries. I just want to understand how the OCI is truly increased and decreased... The light-bulb/epiphany moment hasn't happened yet and I'm going crazy! Thanks!
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