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Accumulated Benefit ObligationActual Return on Plan Assets (Component of Net Periodic Pension Cost)Actuarial Present ValueAllocated ContractAmortizationAnnuity ContractAsset GroupAssumptionsAttributionBenefit FormulaBenefit-Years-of-Service ApproachBenefitsCaptive InsurerCareer-Average-Pay FormulaComponent of an EntityCurtailmentDefined Benefit PlanDefined Contribution PlanDiscount RateExpected Long-Term Rate of Return on Plan AssetsExpected Return on Plan AssetsExplicit Approach to AssumptionsFinal-Pay Formula Flat-Benefit FormulaFundGain 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 ContractNot-for-Profit EntityOperating SegmentParticipantParticipating Annuity ContractParticipating InsuranceParticipation RightPension Benefit Formula Pension BenefitsPension FundPlan AmendmentPlan AssetsPlan 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 PlanTermination BenefitsTermination IndemnitiesTurnoverUnfunded Projected Benefit ObligationVested Benefit ObligationVested Benefits
Accumulated Benefit ObligationActual Return on Plan Assets (Component of Net Periodic Pension Cost)Actuarial Present ValueAllocated ContractAmortizationAnnuity ContractAsset GroupAssumptionsAttributionBenefit FormulaBenefit-Years-of-Service ApproachBenefitsCaptive InsurerCareer-Average-Pay FormulaComponent of an EntityCurtailmentDefined Benefit PlanDefined Contribution PlanDiscount RateExpected Long-Term Rate of Return on Plan AssetsExpected Return on Plan AssetsExplicit Approach to AssumptionsFinal-Pay Formula Flat-Benefit FormulaFundGain 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 ContractNot-for-Profit EntityOperating SegmentParticipantParticipating Annuity ContractParticipating InsuranceParticipation RightPension Benefit Formula Pension BenefitsPension FundPlan AmendmentPlan AssetsPlan 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 PlanTermination BenefitsTermination IndemnitiesTurnoverUnfunded Projected Benefit ObligationVested Benefit ObligationVested Benefits