Accounting Research Tool
30 Defined Benefit Plans—Pension

ASC 715-30-20 Glossary

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Accumulated Benefit ObligationActual Return on Plan Assets (Component of Net Periodic Pension Cost)Actuarial Funding MethodActuarial Gain or LossActuarial Present ValueAllocated ContractAmortizationAnnuity ContractAsset GroupAssumptionsAttributionBenefit ApproachBenefit FormulaBenefit-Years-of-Service ApproachBenefitsCaptive InsurerCareer-Average-Pay FormulaCash Balance PlanComponent of an EntityConduit Debt SecuritiesContributory PlanCurtailmentDefined Benefit PlanDefined Contribution PlanDiscount RateExpected Long-Term Rate of Return on Plan AssetsExpected Return on Plan AssetsExplicit Approach to AssumptionsFinal-Pay Formula Flat-Benefit FormulaFundFunding MethodFunding PolicyGain or LossGain or Loss (Component of Net Periodic Pension Cost)Implicit Approach to AssumptionsInterest Cost (Component of Net Periodic Pension Cost)LossMarket-Related Value of Plan AssetsMortalityMortality RateMultiple-Employer PlanNet Periodic Pension CostNonparticipating Annuity ContractNonpublic EntityNot-for-Profit EntityOperating SegmentParticipantParticipating Annuity ContractParticipating InsuranceParticipation RightPension Benefit Formula Pension BenefitsPension FundPlan AmendmentPlan AssetsPlan Assets Available for BenefitsPlan CurtailmentPlan SuspensionPlan TerminationPlan's Benefit FormulaPrior Service CostProbableProjected Benefit ObligationReporting UnitServiceService Cost (Component of Net Periodic Pension Cost)Settlement of a Pension or Postretirement Benefit ObligationSingle-Employer PlanSponsorTermination BenefitsTermination IndemnitiesTurnoverUnallocated ContractUnfunded Projected Benefit ObligationVested Benefit ObligationVested Benefits