{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#55-implementation-guidance-and-illustrations","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.","topic":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-20","subtopic_title":"Defined Benefit Plans—General","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"715-20-55-1","para":"55-1","html":"
An employer's disclosure of the weighted average of the assumed discount rates for its other postretirement benefit obligation may not necessarily be the same as that disclosed for its pension benefit obligation. Even if the assumed discount rates are the same, the weighted average of those rates that is disclosed for the other postretirement benefit obligation may not be the same as that disclosed for the pension benefit obligation because the weighted average is influenced by the timing and pattern of benefits to be provided, which can differ between a pension and a postretirement benefit plan.
","snippet":"An employer's disclosure of the weighted average of the assumed discount rates for its other postretirement benefit obligation may not necessarily be the same as that disclosed for its pension benefit obligation. Even if…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc7f99bb925821cf02b9165fa277adea274c677cae9d66a046a24902ed294fec","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-2","para":"55-2","html":"
For example, pension benefits are usually paid in fixed amounts throughout retirement. On the other hand, postretirement health care benefits tend to increase during retirement because retirees generally require more health care services as they age, although the net cost to employers after retirees reach age 65 is reduced by Medicare. If, as a result of the expected cost of health care, the timing or pattern of postretirement benefits differs from that for pension benefits, that difference should be reflected in the weighting of the assumed discount rates.
","snippet":"For example, pension benefits are usually paid in fixed amounts throughout retirement. On the other hand, postretirement health care benefits tend to increase during retirement because retirees generally require more hea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19f57991b66383c46f9fa249b353490b68480234ef9ba5f7650f224a6c9e26f6","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-3","para":"55-3","html":"
The following provides implementation guidance for a business entity that sponsors a defined benefit postretirement plan.
Paragraphs
715-20-55-4 through 55-13
address both transition to and initial application of the accounting for a defined benefit pension plan.
","snippet":"The following provides implementation guidance for a business entity that sponsors a defined benefit postretirement plan. Paragraphs 715-20-55-4 through 55-13 address both transition to and initial application of the acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623b97a93d363b74afb07618b71a9b45e939744038daacb60cac7a4a8aa8ee3e","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-4","para":"55-4","html":"
Certain assumptions, including benefit payments, employer contributions, and obligations settled, have not been included in this Section because those transactions are not affected by the provisions of this Subtopic. Therefore, the implementation guidance does not include all the assumptions necessary to reconcile between various stated assumptions or the beginning and ending balances of plan assets or benefit obligations.
","snippet":"Certain assumptions, including benefit payments, employer contributions, and obligations settled, have not been included in this Section because those transactions are not affected by the provisions of this Subtopic. The…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a06998cfc36fad7c4ce8f4e76879452aeed4b26e90688900cbd8cd224c9ba43","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-5","para":"55-5","html":"
Entity A adopts the recognition requirements of Section 715-30-25 and the disclosure requirements of Section 715-20-50 as of the end of its fiscal year (December 31, 2006). For simplicity, this guidance assumes that Entity A's annual report includes a statement of financial position and a statement of changes in stockholders' equity. An income statement is not presented in this Section because it is not affected by the recognition provisions of Section 715-30-25. Additionally, this guidance does not consider the effects on financial reporting for interim periods. In applying the recognition provisions of Section 715-30-25 for transition, Entity A adjusts the amounts recognized in the statement of financial position as of December 31, 2006, before application of that Section, so that gains or losses, prior service costs or credits, and the transition asset or obligation that have not yet been included in net periodic benefit cost as of December 31, 2006, are recognized as a component of the ending balance of accumulated other comprehensive income, net of tax (see paragraph 715-20-55-7). The adjustment is reported as an adjustment of the ending balance of accumulated other comprehensive income (see paragraph 715-20-55-10).
","snippet":"Entity A adopts the recognition requirements of Section 715-30-25 and the disclosure requirements of Section 715-20-50 as of the end of its fiscal year (December 31, 2006). For simplicity, this guidance assumes that Enti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:399bf22eeb6167a46ac49001fd4dc51feed20498b67751a58ce5ca815d8df3f5","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-6","para":"55-6","html":"
The funded status of Entity A's defined benefit pension plan and the amounts not yet recognized as components of net periodic pension cost as of December 31, 2006, and December 31, 2007, are shown below. Entity A measures plan assets and benefit obligations as of the date of its financial statements. Prior to adopting the recognition provisions of Section 715-30-25, Entity A had a recognized liability of $45,000 at December 31, 2006, for the amount that past net periodic pension costs exceeded past contributions to the plan.
","snippet":"The funded status of Entity A's defined benefit pension plan and the amounts not yet recognized as components of net periodic pension cost as of December 31, 2006, and December 31, 2007, are shown below. Entity A measure…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d8f7a843a0542d379ba847d0ea669668bf6c538b7873626ae03a33ca400ca5","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-7","para":"55-7","html":"
At December 31, 2006, Entity A recognizes a liability for the underfunded status of its defined benefit pension plan and adjusts ending accumulated other comprehensive income, net of tax, for the transition obligation, prior service cost, and net loss that have not been recognized as a component of net periodic pension cost. The journal entry is as follows.
","snippet":"At December 31, 2006, Entity A recognizes a liability for the underfunded status of its defined benefit pension plan and adjusts ending accumulated other comprehensive income, net of tax, for the transition obligation, p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3016d80d5b4c5b3dfb6f07efe72e984c970718196fb93594afdfdfe08f167946","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-8","para":"55-8","html":"
The following table illustrates the adjustments made to Entity A's statement of financial position for December 31, 2006. This illustration assumes that plan assets exceed the actuarial present value of benefits to be paid over the next fiscal year. Therefore, the entire liability for pension benefits is classified as a long-term liability.
","snippet":"The following table illustrates the adjustments made to Entity A's statement of financial position for December 31, 2006. This illustration assumes that plan assets exceed the actuarial present value of benefits to be pa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87a87b4023671ddc3b2d94c7012d4b48554531e80c57f38a12849abebb439cb5","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-9","para":"55-9","html":"
The following table illustrates the disclosures required in the year that the recognition provisions are initially adopted.
","snippet":"The following table illustrates the disclosures required in the year that the recognition provisions are initially adopted.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9db034abc93f8f309d2750ce9ea664c17183fa1dbadac34b063c991488bd7660","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-10","para":"55-10","html":"
Entity A's statement of changes in stockholders' equity for the year ended December 31, 2006, which includes the effects of applying the provisions of Section 715-30-25, follows. Brackets are used to highlight those effects.
","snippet":"Entity A's statement of changes in stockholders' equity for the year ended December 31, 2006, which includes the effects of applying the provisions of Section 715-30-25, follows. Brackets are used to highlight those effe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf90a08de1bbf16860926475604e2dbc6afb2f44776872a0637ed4d709c6eb5","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-11","para":"55-11","html":"
In applying Section 715-30-25 in 2007, Entity A does all of the following:
  1. a
    Adjusts other comprehensive income, net of tax, to recognize the amortization of the transition obligation in net periodic pension cost
  2. b
    Adjusts other comprehensive income, net of tax, to recognize the amortization of prior service cost in net periodic pension cost
  3. c
    Recognizes a pension liability for the additional net loss arising during the year, and a corresponding decrease in other comprehensive income, net of tax
  4. d
    Recognizes a pension liability and net periodic pension cost, net of tax, for the service cost, interest cost, and expected return on plan assets.
","snippet":"In applying Section 715-30-25 in 2007, Entity A does all of the following:\n(a) Adjusts other comprehensive income, net of tax, to recognize the amortization of the transition obligation in net periodic pension cost\n(b) A…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ccac2d798a6485541e3581da40299c6fc79b7b38519aefa0551a29ef9a8df0b","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-12","para":"55-12","html":"
The components of projected net periodic pension cost for the year ended December 31, 2007, areas follows.
","snippet":"The components of projected net periodic pension cost for the year ended December 31, 2007, areas follows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6d7cadb98d4fe0cb71d9fd11b1a70f8a211ef9a0d0c6dd97327ba41fef37a84","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-13","para":"55-13","html":"
For the year ending December 31, 2007, Entity A makes the following journal entries in applying the recognition provisions of Section 715-30-25:
  1. a
    Recognize net periodic pension cost and a corresponding increase in other comprehensive income, net of tax, for amortization of the transition obligation (see the preceding paragraph).
    • \"
      Net periodic pension cost—transition obligation 40 Deferred tax benefit—other comprehensive income 16 Deferred tax benefit—net income 16 Other comprehensive income 40
  2. b
    Recognize net periodic pension cost and a corresponding increase in other comprehensive income, net of tax, for amortization of prior service cost (see the preceding paragraph).
    • \"
      Net periodic pension cost—prior service cost 25 Deferred tax benefit—other comprehensive income 10 Deferred tax benefit—net income 10 Other comprehensive income 25
  3. c
    Recognize a pension liability and net periodic pension cost, net of tax, for the service cost of $120, interest cost of $95, and the expected return on plan assets of $(80) (see the preceding paragraph). The service cost should be recognized separately, and the interest cost and expected return on plan assets may be recognized together or separately.
    • \"
      Net periodic pension cost—service cost 120 Net periodic pension cost—interest cost 95 Deferred tax asset 54 \"Net periodic pension cost—expected return on plan assets\" 80 Deferred tax benefit—net income 54 Liability for pension benefits 135
  4. d
    Recognize a pension liability for the additional net loss arising during the year and a corresponding decrease in other comprehensive income, net of tax (this is the increase in net loss from $240 to $260 shown in paragraph 715-20-55-6).
    • \"
      Other comprehensive income 20 Deferred tax asset 8 Deferred tax benefit—other comprehensive income 8 Liability for pension benefits 20
","snippet":"For the year ending December 31, 2007, Entity A makes the following journal entries in applying the recognition provisions of Section 715-30-25:\n(a) Recognize net periodic pension cost and a corresponding increase in oth…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:859f5c130cdda7ac13a33f38bdfb5beabe67c71af4bc9dcdb0ee8ea00c612395","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27a5e1be35de308de8f23de2c1c9afb75bfea5ad218175a80f8b7d110b880999","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"715-20-55-14","para":"55-14","html":"
This Section illustrates the following defined benefit pension and other postretirement benefit disclosures:
  1. a
    Disclosures about pension and other postretirement benefit plans in the annual financial statements of a publicly traded entity. See Example 1 (paragraph 715-20-55-16).
  2. b
    Interim-period disclosures of a publicly traded entity. See Example 2 (paragraph 715-20-55-18).
  3. c
    Interim-period disclosures of a nonpublic entity in a complete set of financial statements. See Example 3 (paragraph 715-20-55-19).
","snippet":"This Section illustrates the following defined benefit pension and other postretirement benefit disclosures:\n(a) Disclosures about pension and other postretirement benefit plans in the annual financial statements of a pu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a21d8773752812569f5eda6d5d1b12795ebf409f3cb5ede94118e77cfb8965b7","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-15","para":"55-15","html":"
The financial statements of a nonpublic entity would be similarly presented but would not be required to include the information contained in paragraph 715-20-50-1(a) through (c), 715-20-50-1(h), 715-20-50-1(o) through (q), and 715-20-50-1(r)(2). The items presented in these Examples have been included for illustrative purposes. Certain assumptions have been made to simplify the computations and focus on the disclosure requirements.
","snippet":"The financial statements of a nonpublic entity would be similarly presented but would not be required to include the information contained in paragraph 715-20-50-1(a) through (c), 715-20-50-1(h), 715-20-50-1(o) through (…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84957ff1bf1c4770254465391da033c64cf66aaffcf4693991fd17879b42f64","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-16","para":"55-16","html":"
The following illustrates the fiscal 20X3 financial statement disclosures for an employer (Entity A) with multiple defined benefit pension plans and other postretirement benefit plans (dollar amounts in millions). This Example assumes that Entity A does not have cash balance plans or other plans with promised interest crediting rates. Narrative descriptions of the basis used to determine the overall expected long-term rate-of-return-on-assets assumption (see paragraph 715-20-50-1(d)(iii)) and disclosure of the valuation technique(s) and inputs used to measure the fair value of plan assets and a discussion of changes in valuation techniques and inputs (see paragraph 715-20-50-1(d)(iv)(03)), if any, are not included in this Example. The narrative description of the basis used to determine the overall expected long-term rate-of-return-on-assets assumption is meant to be entity-specific. An explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period (see paragraph 715-20-50-1(r)(1)), if any, is not provided in this Example because the reasons may vary in different reporting periods or in different entities. For purposes of this Example, the disclosures required by paragraphs 715-20-50-1(d)(ii) and 715-20-50-1(d)(iv) are provided for only the fiscal year ending December 31, 20X3. However, those paragraphs indicate that the disclosures are required to be presented as of each date for which a statement of financial position is presented.
","snippet":"The following illustrates the fiscal 20X3 financial statement disclosures for an employer (Entity A) with multiple defined benefit pension plans and other postretirement benefit plans (dollar amounts in millions). This E…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceae5efbbc9314689a523012ee1195e3ed06420495315d48d8f8c83b6a5a9877","downloaded_from":"2026-09-10T00:59:23.319Z","last_downloaded_at":"2026-09-10T00:59:23.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480482","source_sha256":"9b8d90258c74b91e3925668f1e8cb1edcb85c240cf013af94a04351f85df4830"}},{"citation":"715-20-55-17","para":"55-17","html":"
During 20X3, Entity A acquired FV Industries and amended its plans. Entity A would make the following disclosure.
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This Example illustrates the disclosures of a publicly traded entity for the first fiscal quarter beginning after December 15, 20X3.
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