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APBOAccess Point Bridge Outdoor
APBOAccumulated Postretirement Benefit Obligation
APBOAsia Pacific Business Outlook (annual networking event)
APBOAccounting Principle Board Opinion (accounting rules)
APBOAccumulated Pension Benefit Obligation
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The estimated effects of the subsidy, retroactive to January 1, 2004, are reflected in actuarial loss in the accumulated postretirement benefit obligation and net periodic postretirement benefit costs.
The effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on (1) the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and (2) the accumulated postretirement benefit obligation for health care benefits.
On January 1, 1992, the date the example company first applied the health care standard, the accumulated postretirement benefit obligation was $42,568.
Our estimate of prefunding costs (which include PAYG costs) is roughly the same as the amortized value of the accumulated postretirement benefit obligation (APBO) that FAS 106 allows companies to book on their income statement.
Under SFAS 106, two obligations are measured: the Expected Postretirement Benefit Obligation (EPBO) and the Accumulated Postretirement Benefit Obligation (APBO).
87 or its accumulated postretirement benefit obligation (APBO) under Statement no.
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