ASC 715

[HiVi]

I work on a plan where the plan is expected to have a liability associated with the Cadillac tax. In terms of recognition of the cadillac tax purposes for ASC 715 as of the close of FY ended March 31, would it be appropriate to include the cost of the cadillac tax in the APBO in the balance sheet, and correspondingly there will be an increase in the amortization of the (gain)/loss in the expense calculation (income statement)?