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Topic: PostEmploymentButPreRetirementCosts
Label:
Compensation-Nonretirement Postemployment Benefits
Name:
PostEmploymentButPreRetirementCosts
Documentation:
Parent:
FinancialStatementAccounts
DefinedBy:
https://asc.fasb.org/topic&trid=2197446
Reference:
ASC 712
Disclosures:
Accumulated and Projected Benefit Obligations [Roll Forward]
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Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]
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Defined Benefit Plan, Allocation of Plan Assets [Hierarchy]
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Accumulated Other Comprehensive Income (Loss), Amounts to be Recognized over Next Fiscal Year [Table Text Block]
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Pension Plans or Other Employee Benefit Plans, Amounts Recognized in Balance Sheet [Hierarchy]
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Pension Plans or Other Employee Benefit Plans, Amounts Recognized in Other Comprehensive Income (Loss) [Roll Up]
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Application of Recognition Provisions of FAS 158, Incremental Effects on Balance Sheet [Hierarchy]
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Asset Line Item Changes Due to Additional Minimum Pension Liability (AML) Adjustment and Application of FAS 158 Recognition Provisions [Roll Forward]
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Asset Line Item Changes Due to Application of FAS 158 Recognition Provisions [Roll Forward]
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Defined Benefit Plan, Assumptions Used, by Plan [Hierarchy]
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Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
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Accumulated Postemployment Benefit Obligations, Changes In [Roll Forward]
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Net Changes in Fair Value of Plan Assets [Table Text Block]
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Projected Benefit Obligations, Changes In [Roll Forward]
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Coal Industry Retiree Health Benefit Act of 1992 [Hierarchy]
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Compensation and Employee Benefit Plans Note [Note Level]
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Compensation and Employee Benefit Plans Other than Share-based Compensation Note [Note Level]
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Retirement Plans Cost [Roll Up]
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Deferred Compensation Arrangement with Individual, Postretirement Benefits [Hierarchy]
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Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Hierarchy]
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Defined Benefit Plan, Amounts Recognized in Balance Sheet [Roll Up]
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Other Comprehensive Income (Loss), Defined Benefit Plan Amounts Recognized [Roll Up]
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Other Comprehensive Income (Loss), Defined Benefit Plan Amounts Recognized [Hierarchy] (DUPLICATE)
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Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Hierarchy]
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Defined Benefit Plan, Assumptions Used in Calculations [Hierarchy]
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Defined Benefit Plan, before Adoption of FAS 158 Recognition Provisions, Disclosures [Abstract]
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Defined Benefit Plan, Change in Benefit Obligation, by Plan [Roll Forward]
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Defined Benefit Plan Disclosure [Hierarchy]
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Defined Benefit Plan, Expected Future Benefit Payments, Fiscal Year Maturity [Hierarchy]
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Defined Benefit Plan, Estimated Future Employer Contributions in Current Fiscal Year [Hierarchy]
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Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
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Defined Benefit Plan, Funded Status of Plan [Roll Up]
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Defined Benefit Plan, Information about Plan Assets [Hierarchy]
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Defined Benefit Plan, Net Periodic Benefit Cost [Roll Up]
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Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Hierarchy]
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Defined Benefit Plan, Plan Amendment [Hierarchy]
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Defined Benefit Plan, Plans with Benefit Obligations in Excess of Plan Assets [Hierarchy]
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Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Hierarchy]
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Defined Benefit Plans Note [Note Level]
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Defined Benefit Plan, Settlements and Curtailments [Hierarchy]
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Defined Benefit Plan, Special or Contractual Termination Benefits During Period [Hierarchy]
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Defined Contribution Pension and Other Postretirement Plans Disclosure [Hierarchy]
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Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]
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Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]
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Accumulated Other Comprehensive Income (Loss), Effect of Change in Measurement Date, Net of Tax [Roll Up]
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Defined Benefit Plan, Expected Benefit Payments [Hierarchy]
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Expected Gross Prescription Drug Subsidy Receipts Disclosure [Hierarchy]
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General Discussion of Pension and Other Postretirement Benefits [Hierarchy]
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Health Care Cost Trend Rates [Table Text Block]
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Incremental Effects on Balance Sheet, Application of FAS 158 Recognition Provisions [Roll Forward]
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Japanese Welfare Pension Insurance Law [Hierarchy]
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Liability or Equity Line Item Changes Due to AML Adjustment and Application of FAS 158 Recognition Provisions [Roll Forward]
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Liability or Equity Line Item Changes Due to Application of FAS 158 Recognition Provisions [Roll Forward]
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Multiemployer Pension or Postretirement Benefit Plan, by Plan Type and Plan Name [Hierarchy]
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Defined Benefit Plan, Net Periodic Benefit Costs, by Plan [Roll Up]
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Net Funded Status [Table Text Block]
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Net Periodic Benefit Cost Not yet Recognized [Table Text Block]
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Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, before Tax [Roll Up]
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Pension and Other Postretirement Benefit Plans, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year [Roll Up]
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Pension and Other Postretirement Benefits Note [Note Level]
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Postretirement Medical Plans with Prescription Drug Benefits [Hierarchy]
Visual example: (shown below)
Example
Last updated: 12/11/2019 6:43:52 AM