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Pensions & Other Post-Employment Benefits 2014

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Pension Plans – Net Periodic Pension Cost

OPEB Obligation as Net Periodic Pension Cost - All Companies vs Traditional Spreading - 2014 all (205)Here, the blue line with open circles graphs the aggregate global net periodic pension cost for 205 large U.S. corporations for fiscal years ending in 2000 through 2014. As discussed in Pension Cost — All v Traditional, aggregate pension cost trends for the most recent 4 years have been materially influenced by a small group of 9 companies that have changed accounting methodology so that pension gains or losses are recognized in full immediately. The red line with closed circles shows the pension cost for the 196 companies that have used the traditional accounting method throughout the entire 15-year period.

(As I’ve previously disclaimed, posts such as this represent efforts of my favorite pastime. My formal work does not involve any of this, and none of it represents any position or comment that should in any way be attributed to my employer. Likewise, as always, it represents general personal impressions and should not be treated or used as formal professional advice.)

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Written by macheide

1 March 2015 at 1:31 pm

Posted in άctuary

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