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The interest rate used to adjust for the time value of money for the plan.

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The measurement date for determining rate assumptions used in calculating the net periodic benefit cost (such as the weighted-average expected long-term rate of return on plan assets and the discount rate) is normally the beginning of the year measurement date. If an assumed rate(s) changes due to a subsequent interim measurement of both plan assets and obligations, disclosure of the beginning and more recently assumed rate(s), or a properly weighted combination of the two. Disclosure may include the more recent measurement date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2919-114920

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The interest rate used to adjust for the time value of money.

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Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits.

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Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs.

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The effect of a one-percentage-point increase in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits.

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The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs.

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The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (l)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Health Care Cost Trend Rate

-URI http://asc.fasb.org/extlink&oid=6514820

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The ultimate trend rate for health care costs.

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Year the ultimate health care cost trend rate is expected to be reached, in CCYY format.

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