Accounting Research Tool
60 Defined Benefit Plans—Other Postretirement

ASC 715-60-20 Glossary

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Accumulated Postretirement Benefit ObligationActive Plan ParticipantActual Return on Plan Assets (Component of Net Periodic Postretirement Benefit Cost)Actuarial Present ValueAmortizationAssumed per Capita Claims Cost (by Age)AssumptionsAttributionAttribution PeriodBenefit FormulaBenefitsCaptive InsurerCollateral Split-Dollar Life InsuranceContributory PlanCost-Sharing (Provisions of the Plan)Credited Service PeriodCurtailment (of a Postretirement Benefit Plan)Debt SecurityDefined Benefit PlanDefined Contribution PlanDependency StatusDiscount RateEndorsement Split-Dollar Life InsuranceEquity SecurityExpected Long-Term Rate of Return on Plan AssetsExpected Postretirement Benefit ObligationExpected Return on Plan AssetsExplicit Approach to AssumptionsFull Eligibility (for Benefits)Full Eligibility DateFully Eligible Plan ParticipantsFunding PolicyGain or LossGain or Loss (Component of Net Periodic Postretirement Benefit Cost)Gross Eligible ChargesHealth Care Cost Trend RateImplicit Approach to AssumptionsIncurred Claims Cost (by Age)Insurance ContractInterest Cost (Component of Net Periodic Postretirement Benefit Cost)Market-Related Value of Plan AssetsMedicare Reimbursement RatesMultiple-Employer PlanNet Incurred Claims Cost (by Age)Net Periodic Postretirement Benefit CostNonparticipating Insurance ContractParticipating InsuranceParticipation RightPay-Related PlanPer Capita Claims Cost (by Age)PlanPlan AmendmentPlan AssetsPlan DemographicsPlan ParticipantPlan TerminationPostretirement Benefit PlanPostretirement BenefitsPostretirement Benefits Other than PensionsPostretirement Health Care BenefitsPrior Service CostRetireesService Cost (Component of Net Periodic Postretirement Benefit Cost)Settlement of a Pension or Postretirement Benefit ObligationSingle-Employer PlanSubstantive PlanTermination BenefitsTransition AssetTransition ObligationUnfunded Accumulated Postretirement Benefit Obligation