APBO

(redirected from Accumulated Postretirement Benefit Obligation)
Also found in: Financial.
AcronymDefinition
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
References in periodicals archive ?
0) Effect on accumulated postretirement benefit obligation 11.
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.
Changing the assumed health care cost trend rates by 1 percentage point in each year would change the accumulated postretirement benefit obligation at December 31, 1997 and 1996, by approximately $83 million and $118 million, respectively, and would change the aggregate service and interest cost components of net periodic postretirement benefit cost for the years ended December 31, 1997 and 1996, by approximately $12 million and $18 million respectively.
At the date of full eligibility the accumulated postretirement benefit obligation will equal the expected postretirement benefit obligation since 29/29 of the health care benefits would be earned.
1% Increase 1% Decrease Effect on total of service and interest cost components of net periodic postretirement health care benefit cost 142 $ (161) Effect on the health care component of the accumulated postretirement benefit obligation 1,209 (1,568)
To minimize the negative impact on future operating results, some companies are considering recording the accumulated postretirement benefit obligation immediately as the cumulative effect of an accounting change.
Twenty of the 400 companies studied reported a single estimate of their Accumulated Postretirement Benefit Obligation (APBO).
Any changes between the provisions of the substantive plan at the beginning of the period used in the calculation of net periodic postretirement benefit costs and the substantive plan used in the calculation of the accumulated postretirement benefit obligation (APBO) at the disclosure date.
Thus, at the time when increases are anticipated the accumulated postretirement benefit obligation (APBO) may dramatically increase and annual expense under Statement 106 may go up by 100 percent or more
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