Future salary levels considered in calculation | Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets |
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Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets | Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year |
See our and for details | Timeliness no real time financial information• Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt |
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Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt | Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees |
Non-financial Measurements customer satisfaction indexes, backlog information, and reject rates on goods purchases.
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