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Amount of decrease in accumulated postretirement benefit obligation from one-percentage-point decrease in assumed health care cost trend rate.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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Amount of decrease in service and interest cost components of net periodic postretirement benefit cost from one-percentage-point decrease in assumed health care cost trend rate.

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Amount of increase in accumulated postretirement benefit obligation from one-percentage-point increase in assumed health care cost trend rate.

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Amount of increase in service and interest cost components of net periodic postretirement benefit cost from one-percentage-point increase in assumed health care cost trend rate.

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Assumed rate, for next fiscal year, based on annual change in cost of health care cost benefits used to measure expected cost of benefits covered by defined benefit postretirement plan. Factors include, but are not limited to, estimate of health care inflation, change in health care utilization or delivery pattern, technological advances, and change in health status of participant. Excludes factors for change in composition of plan population by age and dependency status.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Ultimate trend rate for health care cost for defined benefit postretirement plan.

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Year ultimate health care cost trend rate is expected to be reached, in CCYY format.

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