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The pretax net amounts of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income or regulatory (assets) liabilities as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets.

No definition available.

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Amount related to the pretax cost of benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

No definition available.

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The aggregate amount recognized in accumulated other comprehensive income, regulatory assets and regulatory liabilities associated with the defined benefit plan(s).

No definition available.

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Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position And AOCI Net

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The increase in the fair value of plan assets from contributions made by the employer and plan participants.

No definition available.

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Other increases (decreases) in plan assets net.

No definition available.

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Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.

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Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

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Amount of asset (liability), recognized in statement of financial position, for defined benefit pension and other postretirement plans.

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Amount of asset, recognized in statement of financial position, for overfunded defined benefit pension and other postretirement plans.

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Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of contributions received by defined benefit plan from participant which increase benefit obligation.

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Amount of increase in benefit obligation of defined benefit plan from business combination.

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Amount of increase in plan assets of defined benefit plan from business combination.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

No definition available.

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Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

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Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

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Amount of cost recognized for passage of time related to defined benefit plan.

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Amount of increase (decrease) in benefit obligation of defined benefit plan from change, classified as other.

No definition available.

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Amount of increase (decrease) in benefit obligation of defined benefit plan from change in terms of existing plan or initiation of new plan.

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Amount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Amount of (increase) decrease to benefit obligation of defined benefit plan from irrevocable action relieving primary responsibility for benefit obligation and eliminating risk for obligation and assets used to effect settlement. Includes, but is not limited to, lump-sum cash payment to participant in exchange for right to receive specified benefits, purchase of nonparticipating annuity contract and change from remeasurement.

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Amount of payment, which decreases plan assets of defined benefit plan, for irrevocable action relieving primary responsibility for benefit obligation and eliminating risk for obligation and assets used to effect settlement. Transaction constituting settlement includes, but is not limited to, making lump-sum cash payment to participant in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contract.

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Amount of liability, recognized in statement of financial position, for pension, other postretirement and postemployment benefits, classified as current.

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Amount of liability, recognized in statement of financial position, for pension, other postretirement and postemployment benefits, classified as noncurrent.

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