Curtailment & compensation in Defined Benefit Pension

Dear Tutor,

Please I need further clarification with respect to treatment of payment made to employees for loss of job/loss of pension as a result of business closure

I believe the payment should be treated as payment from the DBO but I see it is being treated as expenses to the P&L

In another scenario, 5 staff were made redundant and an extra $58,000 was added to the value of their pension.. This was treated as curtailment and added to the Defined Benefit Obligation and debited to P&L

Kindly clarify how the payment should be correctly treated

Secondly, please how do I recognize a transaction as past service cost when it is not expressly mentioned but stated as this:

The benefit under the plan were improved and the resulting increase in the PV of the DBO was $2m…. This was treated as past service cost (BPP SBR P&R Kit 2020, question 4)

Thanks