pension cost

Pension Cost

The expense that a company incurs each year by providing a pension plan for its employees. Major expenses in the pension cost include employer matching contributions, management fees, and so forth.

pension cost

The annual cost incurred by a firm in providing its employees with a pension plan.
References in periodicals archive ?
CAS pension cost is lower due to the effect of using a higher interest rate required by the HATFA.
The Defense Department, meanwhile, turned a blind eye to the growing pension cost deficit, and steadfastly refused to allow contractors to begin including their increased pension contributions in the price of their government contracts.
The NPO, after the effective date, also will include the cumulative difference between annual pension cost and the employer's actual contribution payments.
070 billion in 2002, including the System's pension cost credit.
For example, assuming that a company funds pension cost to the extent deductible for tax purposes, a pension asset will be recognized when the amount funded is in excess of pension cost determined under Statement 87.
78 billion, including the System's pension cost credit.
Beginning in 1989, Statement 87 is requiring companies with plans in which the accumulated benefit obligation (ABO) exceeds the sum of pension assets and unfunded accrued pension cost to show additional balance sheet liabilities to account for the deficit.
To determine whether an additional minimum liability must be recognized, the amount determined at December 31, 1988, is compared to any prepaid or accrued pension amount recorded on that December 31 balance sheet as a result of differences between net periodic pension cost recorded under Statement 87 and contributions to the plan.
Glendale's pension cost for public-safety employees is expected to reach $13.
One of 10 states to receive high marks for success; pension costs continue to burden taxpayers
Lufthansa wants to cut pension costs Lufthansa wants to cut pension costs by dropping its current retirement plan and replace it with a new scheme where payments to staff are linked to investment performance.
The mayor said that the pension costs of NYC increased to 6.
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