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Accumulated Benefit Obligation |
Also found in: Acronyms | 0.01 sec. |
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Accumulated Benefit Obligation (ABO) An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| ? Mentioned in | ? References in periodicals archive | |
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Most of the major credit rating
agencies say that their models already adjust the reported balance
sheets for the full value of the pension's projected benefit
obligation (PBO) or accumulated benefit obligation (ABO) liability, and
either some or all of the value of the retiree medical accumulated
postretirement benefit obligation (APBO) liability. 25% used to establish
the beginning of the year accumulated benefit obligation changed to a
discount rate of 5.
1997 1996
Service cost $16 $16
Interest cost of accumulated benefit obligation 40 40
Net amortization and deferral (6) (5)
Net periodic postretirement cost $50 $51
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