The amount of net actuarial (gain) loss that is not yet recognized in net periodic cost and that is recorded in regulatory asset.

No definition available.

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The amount of unrecognized prior service cost that is not yet recognized in net periodic cost and that is recorded in regulatory asset.

No definition available.

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

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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 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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- References

No definition available.