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Amount of actuarial present value of benefits attributed to employee service rendered, excluding assumptions about future compensation level.

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Amount, before tax, of accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount, before tax, of accumulated other comprehensive (income) loss for cost (credit) of benefit change attributable to participants' prior service from plan amendment or plan initiation of defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

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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 gain (loss) recognized in net periodic benefit (cost) credit of defined benefit plan.

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Amount of prior service cost (credit) recognized in net periodic benefit cost (credit) of defined benefit 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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Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

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Weighted average rate increase of compensation, used to determine benefit obligation of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine net periodic benefit cost of defined benefit plan.

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Weighted average rate of return on plan assets, reflecting average rate of earnings expected on existing plan assets and expected contributions, used to determine net periodic benefit cost of defined benefit plan.

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Weighted average rate of compensation increase used to determine net periodic benefit cost of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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

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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.

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Amount of contribution received by defined benefit plan from employer which increases plan assets.

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

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Amount of net periodic benefit cost (credit) for defined benefit plan.

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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 contributions received by defined benefit plan from participant which increases plan assets.

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Percentage of target investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.

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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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Ultimate trend rate for health care cost for defined benefit postretirement plan.

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Percentage of actual investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.

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

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Amount, before tax, of cost (credit) of benefit change attributable to participants' prior service from plan amendment or plan initiation of defined benefit plan, that has not been recognized in net periodic benefit cost (credit).

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Amount, before tax, of reclassification adjustment from accumulated other comprehensive (income) loss for prior service cost (credit) of defined benefit plan.

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Amount, before tax, after reclassification adjustment, of (increase) decrease in accumulated other comprehensive income for defined benefit plan.

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Amount, before tax, of gain (loss) for (increase) decrease in value of benefit obligation for change in actuarial assumptions and increase (decrease) in value of plan assets from experience different from that assumed of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount, before tax, of reclassification adjustment from accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan.

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

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