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For a classified balance sheet, the amount recognized in balance sheet as a other asset associated with the plan.

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Number of facilities closed associated with the defined benefit plan.

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Amount of actuarial present value of benefits attributed to employee service rendered, excluding assumptions about future compensation level.

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Amount, after tax, of accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.

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Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.

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Amount of asset, recognized in statement of financial position, for overfunded defined benefit pension and other postretirement plans.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan.

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Weighted average rate increase of compensation, used to determine benefit obligation of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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Weighted average rate for present value of future retirement benefits cash flows, used to determine net periodic benefit cost of defined benefit plan.

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Weighted average rate of return on plan assets, reflecting average rate of earnings expected on existing plan assets and expected contributions, used to determine net periodic benefit cost of defined benefit plan.

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Weighted average rate of compensation increase used to determine net periodic benefit cost of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan.

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Amount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Amount of contribution received by defined benefit plan from employer which increases plan assets.

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Amount included in accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan expected to be recognized in net periodic benefit (cost) credit for fiscal year following most recent annual statement of financial position.

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Amount of benefits for defined benefit plan expected to be paid in five fiscal years after fifth fiscal year following latest fiscal year.

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Amount of benefits for defined benefit plan expected to be paid in next fiscal year following latest fiscal year.

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Amount of benefits for defined benefit plan expected to be paid in fifth fiscal year following latest fiscal year.

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Amount of benefits for defined benefit plan expected to be paid in fourth fiscal year following latest fiscal year.

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Amount of benefits for defined benefit plan expected to be paid in third fiscal year following latest fiscal year.

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Amount of benefits for defined benefit plan expected to be paid in second fiscal year following latest fiscal year.

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Amount of contributions expected to be received by defined benefit plan from employer in next fiscal year following latest fiscal year.

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Amount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan.

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Fair value of assets that have been segregated and restricted to provide pension or postretirement benefits. Assets include, but are not limited to, stocks, bonds, other investments, earnings from investments, and contributions by the employer and employees.

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Amount of foreign currency translation gain (loss) which (increases) decreases benefit obligation of defined benefit plan.

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Amount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.

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No definition available.

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Amount of cost recognized for passage of time related to defined benefit plan.

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Amount of net periodic benefit cost (credit) for defined benefit plan.

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Amount of increase (decrease) in benefit obligation of defined benefit plan from change, classified as other.

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Amount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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Amount of gain (loss) recognized in net periodic benefit (cost) credit from event reducing expected years of future service of present employees or eliminating accrual of defined benefits for some or all future services of present employees.

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Amount of gain (loss) recognized in net periodic benefit (cost) credit from irrevocable action relieving primary responsibility for benefit obligation and eliminating risk related to obligation and assets used to effect settlement.

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Amount of gain (loss) recognized in net periodic benefit (cost) credit from settlement and curtailment.

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Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.

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No definition available.

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Amount of cost for defined contribution plan.

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Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan.

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Amount, after tax, of gain (loss) for (increase) decrease in value of benefit obligation for change in actuarial assumptions and increase (decrease) in value of plan assets from experience different from that assumed of defined benefit plan, that has not been recognized in net periodic benefit (cost) credit.

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Amount, after tax and reclassification adjustment, of (increase) decrease in accumulated other comprehensive income for defined benefit plan.

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Amount, after tax, of reclassification adjustment from accumulated other comprehensive income (loss) for gain (loss) of defined benefit plan.

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Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as current.

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Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans.

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