(b) the plan participants. (c) the funding status. (d) the actuarial funding method and assumptions currently used. What impact does each of these items have on financial statement presentation? An article noted You also need to decide whether to amortize gains and losses using the corridor method, or to use some other systematic method. Under the corridor approach, only gains and losses in excess of 10% of the greater of the projected benefit obligation or the plan assets would have to be amortized. What is the corridor method and what is its purpose? Instructions What answers do you believe Ruth and Carl gave to each of these questions?