(redirected from Accrued Postretirement Benefit Cost)
APBCAsia Pacific Bioinformatics Conference
APBCAssociation of Pet Behaviour Counsellors (UK)
APBCAverage Percentage Block Coverage
APBCAlaska Public Broadcasting Commission
APBCAmbulance Paramedics of British Columbia (Richmond, British Columbia, Canada; est. 1974)
APBCAsian Pacific Bankers Club (international finance)
APBCAccrued Postretirement Benefit Cost (finance)
APBCArmor Piercing Ballistic Cap
References in periodicals archive ?
1997 1996 Accumulated postretirement benefit obligation Retirees and covered spouses $339 $303 Actives eligible to retire 41 53 Other actives and disableds 208 226 Total accumulated postretirement benefit obligation 588 582 Unrecognized net gain (loss) (8) (23) Unrecognized prior service cost 92 84 Accrued postretirement benefit cost $672 $643
Accrued postretirement benefit cost is reported as a component of "Accrued benefit cost.
Retirees and dependents $1,369,787 $1,435,418 Fully eligible active participants 230,290 225,602 Other active participants 608,796 557,950 Total 2,208,873 2,218,970 Market value of plan assets 588,337 398,785 Assets less than obligations 1,620,536 1,820,185 Unrecognized prior service cost (credit) - - Unrecognized net (gain) loss 136,158 257,322 Unrecognized transition obligation 1,475,981 1,562,803 Accrued postretirement benefit cost $ (8,397) $ (60)
Following is a reconciliation of the beginning and ending balance of the plan assets, the unfunded postretirement benefit obligation, and the accrued postretirement benefit costs (in millions):