{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/960/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"360-960","topic":"360","title":"Plan Accounting—Defined Benefit Pension Plans","area":"Assets","paragraphs":5,"summary":"This Subtopic governs how a defined benefit pension plan accounts for property, plant, and equipment it uses in operating the plan (buildings, equipment, furniture and fixtures, leasehold improvements). Unlike plan investments, which are generally reported at fair value, these operating assets are presented at cost less accumulated depreciation or amortization (360-960-35-1). The rationale is that expenditures for operating assets are advance payments for future administrative services rather than investments expected to generate cash flows to pay benefits (360-960-35-2).","concepts":["defined benefit pension plan","operating assets","cost less accumulated depreciation","plan investments at fair value","leasehold improvements","administrative services","plan financial statements"],"categories":["Subsequent measurement","Inventory and PP&E","Compensation and benefits","Presentation"],"level":"intermediate","topic_title":"Property, Plant, and Equipment","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-960-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL50391231-203113\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>Benefits</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Benefits</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>Benefits</span></a> (3rd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#defined-benefit-plan\" class=\"term\" title=\"A defined benefit plan provides participants with a determinable benefit based on a formula provided for in the plan. Defined benefit health and welfare plans—Defined benefit health and welfare plans specify a determinable benefit, which may be in the form of a reimbursement to the covered plan participant or a direct payment to providers or third-party insurers for the cost of specified services. Such plans may also include benefits that are payable as a lump sum, such as death benefits. The level of benefits may be defined or limited based on factors such as age, years of service, and salary. Contributions may be determined by the plan's actuary or be based on premiums, actual claims paid, hours worked, or other factors determined by the plan sponsor. Even when a plan is funded pursuant to agreements that specify a fixed rate of employer contributions (for example, a collectively bargained multiemployer plan), such a plan may nevertheless be a defined benefit health and welfare plan if its substance is to provide a defined benefit. Defined benefit pension plan—A pension plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is, for purposes of Subtopic 715-30, a defined benefit pension plan. Defined benefit postretirement plan—A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, or 80 percent of the cost of specified surgical procedures). Any postretirement benefit plan that is not a defined contribution postretirement plan is, for purposes of Subtopic 715-60, a defined benefit postretirement plan. (Specified monetary amounts and benefit coverage are collectively referred to as benefits.)\"><span>Defined Benefit Plan</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Defined Benefit Pension Plan</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/360/960/#360-960-05-1\" class=\"xref\">960-360-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/960/#360-960-35-2\" class=\"xref\">960-360-35-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBenefits | Amended | Accounting Standards Update No. 2016-19 | 12/14/2016 |\nBenefits (1s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c21d4af0695188407b4d62b80bc8b9441c9d94c10fc44df506d8d69201326cb8","downloaded_from":"2026-09-10T00:11:09.859Z","last_downloaded_at":"2026-09-10T00:11:09.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479080","source_sha256":"aacf6b473314077634a7fb2f753a7fabd18d8f2732df6768d16cc2895c536f3c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb6aedad76137fbb970e724c8283e9b05b29dc563dc8cd8f13615e65a4cc0f07","downloaded_from":"2026-09-10T00:11:09.859Z","last_downloaded_at":"2026-09-10T00:11:09.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479080","source_sha256":"aacf6b473314077634a7fb2f753a7fabd18d8f2732df6768d16cc2895c536f3c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4d3b508f28b77b467bff4d9ce947ec2610143aa326b993e0ee752f01cfaefd9","downloaded_from":"2026-09-10T00:11:09.859Z","last_downloaded_at":"2026-09-10T00:11:09.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479080","source_sha256":"aacf6b473314077634a7fb2f753a7fabd18d8f2732df6768d16cc2895c536f3c"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-960-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on accounting for property, plant, and equipment for <a href=\"/glossary/d/#defined-benefit-plan\" class=\"term\" title=\"A defined benefit plan provides participants with a determinable benefit based on a formula provided for in the plan. Defined benefit health and welfare plans—Defined benefit health and welfare plans specify a determinable benefit, which may be in the form of a reimbursement to the covered plan participant or a direct payment to providers or third-party insurers for the cost of specified services. Such plans may also include benefits that are payable as a lump sum, such as death benefits. The level of benefits may be defined or limited based on factors such as age, years of service, and salary. Contributions may be determined by the plan's actuary or be based on premiums, actual claims paid, hours worked, or other factors determined by the plan sponsor. Even when a plan is funded pursuant to agreements that specify a fixed rate of employer contributions (for example, a collectively bargained multiemployer plan), such a plan may nevertheless be a defined benefit health and welfare plan if its substance is to provide a defined benefit. Defined benefit pension plan—A pension plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is, for purposes of Subtopic 715-30, a defined benefit pension plan. Defined benefit postretirement plan—A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, or 80 percent of the cost of specified surgical procedures). Any postretirement benefit plan that is not a defined contribution postretirement plan is, for purposes of Subtopic 715-60, a defined benefit postretirement plan. (Specified monetary amounts and benefit coverage are collectively referred to as benefits.)\"><span>defined benefit pension plans</span></a>.</div></div>","snippet":"This Subtopic provides guidance on accounting for property, plant, and equipment for defined benefit pension plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfffd9455b0a0d93973562b36dd164f20c72cf48d327a2d40d9a8286ab97e566","downloaded_from":"2026-09-10T00:11:12.214Z","last_downloaded_at":"2026-09-10T00:11:12.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479198","source_sha256":"cd2848be938dbb0d5e0eb872ce0c3cc693f8bc1a3b620a713bc807f189245351"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:451063479441d8a9b259b4ca16eb5f485d97ad5e102deed3312ee3e93013e76d","downloaded_from":"2026-09-10T00:11:12.214Z","last_downloaded_at":"2026-09-10T00:11:12.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479198","source_sha256":"cd2848be938dbb0d5e0eb872ce0c3cc693f8bc1a3b620a713bc807f189245351"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92d19ad63c7ed2306725e19802f70e5af0033ddd0efb9201333631824b2196e","downloaded_from":"2026-09-10T00:11:12.214Z","last_downloaded_at":"2026-09-10T00:11:12.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479198","source_sha256":"cd2848be938dbb0d5e0eb872ce0c3cc693f8bc1a3b620a713bc807f189245351"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"360-960-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-173F8A2B-E18D-4298-AA82-1E09F89E5220.ditamap\" class=\"ditamap\">960-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20012f29465bebf8464b498033699c1fa83ae35bc9a13ce63b6a555e5e7fc3f2","downloaded_from":"2026-09-10T00:11:14.659Z","last_downloaded_at":"2026-09-10T00:11:14.659Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479019","source_sha256":"5101d0779d8118bca9a0193c6f198d6258eae322a6c0e99bf32945ab20318ada"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8adef567af996a99425c19b4743ebb8feed445348f9b541367d7bf3c37c2419e","downloaded_from":"2026-09-10T00:11:14.659Z","last_downloaded_at":"2026-09-10T00:11:14.659Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479019","source_sha256":"5101d0779d8118bca9a0193c6f198d6258eae322a6c0e99bf32945ab20318ada"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce8fc6b519fba4de7a3a8157c89135f097101a84f998eebfbebde4383ed0a62b","downloaded_from":"2026-09-10T00:11:14.659Z","last_downloaded_at":"2026-09-10T00:11:14.659Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479019","source_sha256":"5101d0779d8118bca9a0193c6f198d6258eae322a6c0e99bf32945ab20318ada"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-960-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1C0C001B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Plan assets used in plan operations </span></span><span class=\"sfragment\" id=\"sfr_1C0C0132-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> shall be presented at cost less accumulated depreciation or amortization and may consist of, among others, any of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1C0C0227-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Buildings </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1C0C02FA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Equipment </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1C0C03CC-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Furniture and fixtures </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1C0C048D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Leasehold improvements. </span></span></div></li></ol></div></div>","snippet":"Plan assets used in plan operations shall be presented at cost less accumulated depreciation or amortization and may consist of, among others, any of the following:\n(a) Buildings\n(b) Equipment\n(c) Furniture and fixtures\n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c745c1ed6c0ab4afcc01b1803202fbae056aefd3181ac4031833e01eb3bf4aa","downloaded_from":"2026-09-10T00:11:20.525Z","last_downloaded_at":"2026-09-10T00:11:20.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477190","source_sha256":"61c1095c3bb6438d83f22a4737bc6175516ece24c70af92bd7742c515a6cb9e3"}},{"citation":"360-960-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1C0C0555-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Expenditures for operating assets are in the nature of advance payments for future administrative services. In that respect they differ from investments that are expected to generate future cash flows that will be used to provide <a href=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>benefits</span></a>. </span></span></div></div>","snippet":"Expenditures for operating assets are in the nature of advance payments for future administrative services. In that respect they differ from investments that are expected to generate future cash flows that will be used t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18322765e0f099821bd03032e7b0b45aa1d3f4e237e8d10aafc8955268f935db","downloaded_from":"2026-09-10T00:11:20.525Z","last_downloaded_at":"2026-09-10T00:11:20.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477190","source_sha256":"61c1095c3bb6438d83f22a4737bc6175516ece24c70af92bd7742c515a6cb9e3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c73026c2228ca3f69350d3b13040a44e9205bf4af8d402594f16ba6df81484d3","downloaded_from":"2026-09-10T00:11:20.525Z","last_downloaded_at":"2026-09-10T00:11:20.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477190","source_sha256":"61c1095c3bb6438d83f22a4737bc6175516ece24c70af92bd7742c515a6cb9e3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a43dce452d917ad04ce5c1778d20d2d5e234cdd1b8492da7badc09e2423ca06","downloaded_from":"2026-09-10T00:11:20.525Z","last_downloaded_at":"2026-09-10T00:11:20.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477190","source_sha256":"61c1095c3bb6438d83f22a4737bc6175516ece24c70af92bd7742c515a6cb9e3"}}],"enrichment":{"summary":"This Subtopic governs how a defined benefit pension plan accounts for property, plant, and equipment it uses in operating the plan (buildings, equipment, furniture and fixtures, leasehold improvements). Unlike plan investments, which are generally reported at fair value, these operating assets are presented at cost less accumulated depreciation or amortization (360-960-35-1). The rationale is that expenditures for operating assets are advance payments for future administrative services rather than investments expected to generate cash flows to pay benefits (360-960-35-2).","key_points":["The Subtopic provides guidance on accounting for property, plant, and equipment of defined benefit pension plans (360-960-05-1).","Scope follows the Overall Subtopic scope in Section 960-10-15 (360-960-15-1).","Plan assets used in plan operations are presented at cost less accumulated depreciation or amortization (360-960-35-1).","Operating assets may include buildings, equipment, furniture and fixtures, and leasehold improvements (360-960-35-1).","Expenditures for operating assets are in the nature of advance payments for future administrative services, distinguishing them from investments expected to generate future cash flows used to provide benefits (360-960-35-2)."],"categories":["Subsequent measurement","Inventory and PP&E","Compensation and benefits","Presentation"],"audience_level":"intermediate","student_note":"The common misunderstanding is assuming everything a pension plan holds is carried at fair value; assets the plan actually uses to run itself (its office building, furniture, leasehold improvements) stay at historical cost less depreciation because they are prepaid administrative services, not benefit-generating investments.","related_topics":["960-10","960-325","960-205","360-10","962-360"],"key_concepts":["defined benefit pension plan","operating assets","cost less accumulated depreciation","plan investments at fair value","leasehold improvements","administrative services","plan financial statements"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45afb8320b5544011ea28e5ed1b6d04ea9f0caf828137b539656d5f3d954b812","downloaded_from":"2026-09-10T00:11:09.859Z","last_downloaded_at":"2026-09-10T00:11:20.525Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"360-962","title":"Plan Accounting—Defined Contribution Pension Plans","topic_title":"Property, Plant, and 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