- DefinitionWeighted average rate for present value of future retirement benefits cash flows, used to determine net periodic benefit cost of defined benefit plan.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)(1)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920
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