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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 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 payment, which decreases benefit obligation 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. Excludes decreases to benefit obligation for remeasurement due to settlement.

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Amount, before benefit payment, of receipt from prescription drug subsidy which increases benefit obligation of defined benefit postretirement plan.

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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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Amount of (increase) decrease in benefit obligation of defined benefit plan from event reducing expected years of future service of present employees or eliminating accrual of benefits for some or all future services of present employees.

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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 foreign currency translation gain (loss) which (increases) decreases benefit obligation of defined benefit plan.

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

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Amount of foreign currency translation gain (loss) which increases (decreases) plan assets of defined benefit 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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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 defined benefit pension and other postretirement plans, classified as current.

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

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