10 !		PENSION FUND ANALYSIS
  !		     WRITTEN BY
  !         RICHARD D'ANGELO & DARRYL JOHNSON
  !		 BENTLEY COLLEGE FEB '73
20 PRINT:PRINT"WHAT IS THE PRESENT VALUE OF PAST SERVICE COST":
	PRINT "AT INCEPTION OF THE PENSION PLAN";:
	INPUT P
30 PRINT:PRINT "WHAT IS THE BEGINNING CALENDAR YEAR":
	INPUT "OF THE ANALYSIS";Y4
40 PRINT:PRINT "IN HOW MANY YEARS WILL THE PAST SERVICE COST":
	PRINT "BE WRITTEN OFF";:INPUT Y1
50 PRINT:INPUT "WHAT IS THE INTEREST RATE";I
60 PRINT:PRINT "HOW MANY YEARS WILL THE PAST SERVICE COST":
	INPUT "BE FUNDED";Y2
70 U$="$$###,###.##":U1$="  ###,###.##":U2$=" ##":H$(0%)="REDUCTION":
	H$(1%)="ADDITION":H$(2%)="DEBIT/":H$(3%)="CREDIT/":
	H$(4%)="CREDIT-":H$(5%)="DEBIT-":IF Y1>Y2 THEN F%=0% ELSE F%=1%
80 H$(6%)="DEFERRED CHARGE":H$(7%)="   LIABILITY"
90 P1=(1-(1+I)^(-Y1))/I:A=INT(P/P1*100+.5)/100:
	PRINT FOR X%=1% TO 5%:
	PRINT "THE PERIODIC AMORTIZATION IS";:
	PRINT USING U$,A
100 P2=(1-(1+I)^(-Y2))/I:A1=INT(P/P2*100+.5)/100
110 PRINT FOR X%=1% TO 5%:
	PRINT TAB(7);"AMORTIZATION OF PAST SERVICE";:
	PRINT TAB(40);"FUNDING";TAB(54);"BALANCE SHEET"
120 PRINT TAB(13);"COST FOR";:PRINT USING U2$,Y1;:PRINT " YEARS";:
	PRINT TAB(38);:PRINT USING U2$,Y2;:PRINT " YEARS";:
	PRINT TAB(53);H$(6%+F%):PRINT
130 PRINT TAB(8);"YEAR";TAB(16);H$(0%+F%);TAB(29);"PAST"
140 PRINT TAB(7);"ACCRUAL";TAB(19);"FOR";TAB(28);"PENSION";:
	PRINT TAB(41);"CASH";TAB(52);H$(2%+F%);TAB(64);"ACCOUNT"
150 PRINT "YEAR   FACTOR   INTEREST    COST DEBIT   CREDIT";:
	PRINT TAB(52);H$(4%+F%);TAB(64);"BALANCE":PRINT
160 U2$="####$$##,###.##"+SPACE$(10%)+U$+U$+"$$##,###.##-":
	U2$=U2$+"$$##,###.##":U$="####  ##,###.##$$#,###.##":
	U$=U$+U1$+U1$+"  ##,###.##-  ##,###.##":
	U1$=LEFT(U$,15%)+"  "+RIGHT(U$,18%)
170 IF Y2<Y1 THEN F%=Y1-2 ELSE F%=Y2-2
180 GOSUB 230:Y3=Y3-1:PRINT USING U2$,(Y4+Y3),A,D1,A1,D2,D3
190 GOSUB 230: PRINT USING U$,(Y4+Y3),A,D,D1,A1,D2,D3
200 FOR X%=1% TO F%:GOSUB 230:
	PRINT USING U1$,(Y4+Y3),A,D,D1,A1,D2,D3:NEXT X%
210 PRINT TAB(27);"----------  ----------":
	PRINT TAB(25);:PRINT USING "$$###,###.##$$###,###.##",T,T1
220 PRINT TAB(27);"==========  ==========":GO TO 300
230 Y3=Y3+1:D=INT(I*D3*100+.5)/100:
	IF Y2<Y1 THEN D1=INT((A-D)*100+.5)/100 ELSE
	  	      D1=INT((A+D)*100+.5)/100
240 IF Y2=Y1 THEN 260
250 IF Y3>=Y2 THEN A1=0 ELSE IF Y3>=Y1 THEN A=0:D1=D
260 IF Y2<Y1 THEN D2=INT((A1-D1)*100+.5)/100 ELSE
		  D2=INT((D1-A1)*100+.5)/100
270 IF (Y3+1)=Y2 AND Y1<Y2 THEN D2=-D3:D1=INT((A1+D2)*100+.5)/100
280 IF (Y3+1)=Y1 AND Y2<Y1  THEN D1=D3:D2=INT((A1-D1)*100+.5)/100:
	D=INT((A-D1)*100+.5)/100
290 D3=D3+D2:T=T+D1:T1=T1+A1:RETURN
300 END