Accumulated Benefit Obligation
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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.

Accumulated Benefit Obligation

The present value of the future liability of an employee's pension, assuming that the employee is fired or retires on the date the calculation is performed. For example, the accumulated benefit obligation is what the pension fund must pay the employee should the employer make no further contributions and the employee retires immediately. The accumulated benefit obligation therefore assumes that the employee will make no further contributions to the pension plan. See also: Projected Benefit Obligation.

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ABO Projected Benefit Obligation			25 percent on the projected and accumulated benefit obligations would be to decrease or even eliminate the underfunded portion of Mottins' retirement plans. Accounting for pensions and other postretirement benefit plans and ... by James, Marianne L. / Journal of the International Academy for Case Studies DB plan, the funding ratio on accumulated benefit obligations increased from 95 percent at the start of 2004 to 99 percent at the beginning of 2005, while funding of projected benefit obligations rose from 88 percent to 91 percent. Funding gains don't alter outlook: study by Heffes, Ellen M. / Financial Executive Lincoln's defined benefit plan is well-funded, with approximately $550 million in assets at the end of 2005, compared with accumulated benefit obligations of $562 million. Lincoln Electric to Offer New Retirement Program for U.S. Employees by PR Newswire			Accrual Basis Accrual Bond accrual method Accrual Method of Accounting Accrual of Obligation Accrual Rate Accruals accrue Accrued Assets Accrued Benefit Cost Method Accrued Benefits accrued but unpaid accrued depreciation Accrued Discount Accrued Dividend Accrued Expense Accrued Income Accrued Income Scheme accrued interest Accrued Market Discount Accrued Taxes Acculturation Accumulate Accumulated Amount Accumulated Benefit Obligation Accumulated Benefit Obligations Accumulated Depletion accumulated depreciation accumulated dividend Accumulated Earnings Tax Accumulated Other Comprehensive Income Accumulated Profits Tax Accumulation Accumulation Area Accumulation Benefits Accumulation Period Accumulation Plan Accumulation Trust Accumulation Unit Accumulation Unit Value Accumulation/Distribution Line Accuracy Acelerador financiero Aceptacion bancaria Aceptacion condicional ACES Acetate Acetate Proof ACH Acheter Acheteur			Accumb Accumbency accumbent accumbent Accumber Accumold Elite Belt Keepers accumulable accumulable accumulable accumulare accumulare accumulare accumulate accumulate accumulate accumulate accumulate accumulate Accumulate-Based Coding Accumulate-Repeat-Accumulate accumulated accumulated accumulated Accumulated Adjustments Account Accumulated Amortization Accumulated Amount Accumulated Amounts Accumulated Benefit Obligation Accumulated Benefit Obligation Accumulated Benefit Obligation Accumulated Benefit Obligations Accumulated Call Meter Accumulated Campaign Service Medal Accumulated Cell Time Accumulated Day Off Accumulated Deferred Federal Income Taxes Accumulated Deferred Investment Tax Credits Accumulated Degree Days Accumulated Delta Range Accumulated Depletion Accumulated Deployed Time Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation accumulated discrepancy accumulated divergence Accumulated dividend Accumulated Dividends accumulated dose accumulated dose equivalent Accumulated Earnings and Profits Accumulated Earnings Tax Accumulated Earnings Tax Accumulated Earnings Taxes Accumulated Earnings Taxes Accumulated Freezing Degree Day Accumulated Funds Used During Construction Accumulated Generating Operation

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Accumulated Benefit Obligation (redirected from Accumulated Benefit Obligations)

Accumulated Benefit Obligation
(redirected from Accumulated Benefit Obligations)