{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/30/#60-relationships","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":"715-30","subtopic_title":"Defined Benefit Plans—Pension","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Comprehensive Income","paragraphs":[{"citation":"715-30-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1321867-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the required display and reporting in comprehensive income of information about gains or losses associated with pension or other postretirement <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>, prior <a href=\"/glossary/s/#service\" class=\"term\" title=\"Employment taken into consideration under a pension plan. Years of employment before the inception of a plan constitute an employee's past service; years thereafter are classified in relation to the particular actuarial valuation being made or discussed. Years of employment (including past service) before the date of a particular valuation constitute prior service; years of employment following the date of the valuation constitute future service; a year of employment adjacent to the date of valuation, or in which such date falls, constitutes current service.\"><span>service</span></a> costs or credits associated with pension or other postretirement benefits, and transition assets or obligations associated with pension or other postretirement benefits, see Subtopic <a altsource=\"GUID-7D741550-8663-4DBA-8210-ABE8FE45E84C.ditamap\" class=\"ditamap\">220-10</a>. </span></span></div></div>","snippet":"For the required display and reporting in comprehensive income of information about gains or losses associated with pension or other postretirement benefits, prior service costs or credits associated with pension or othe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32994ecebebcdcd5cac91954acd97aa780360a381527678642c7a783363ee920","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a65c0b6a1be3ecad16c8aea6e3ee25376e9be0771d58eb3d630256606bdc6f11","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Inventory","paragraphs":[{"citation":"715-30-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1321D44-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on the capitalization of the service cost component of <a href=\"/glossary/n/#net-periodic-pension-cost\" class=\"term\" title=\"The amount recognized in an employer's financial statements as the cost of a pension plan for a period. Components of net periodic pension cost are service cost, interest cost, actual return on plan assets, gain or loss, amortization of prior service cost or credit, and amortization of the transition asset or obligation existing at the date of initial application of Subtopic 715-30. The term net periodic pension cost is used instead of net pension expense because the service cost component recognized in a period may be capitalized as part of an asset such as inventory.\"><span>net periodic pension cost</span></a> as part of the cost of inventory, see Subtopic <a altsource=\"GUID-D8115F59-A85D-4BF9-93DA-0D70F59BBCAC.ditamap\" class=\"ditamap\">330-10</a>. </span></span></div></div>","snippet":"For guidance on the capitalization of the service cost component of net periodic pension cost as part of the cost of inventory, see Subtopic 330-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96f5ed18a03f6152bb5788f11c9dc2719102620f097ba3a4d48a3cee623e9c0b","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c6f8118cb934d2a921d87aa5784663b8a2aec6b2de7e7200e4f484f3f3c65b4","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Exit or Disposal Cost Obligations","paragraphs":[{"citation":"715-30-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C13220A4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the required accounting associated with one-time termination benefits provided to current employees that are involuntarily terminated under the terms of a one-time benefit arrangement, see Subtopic <a altsource=\"GUID-E41032C2-548F-4A01-A680-D32FE70B39F2.ditamap\" class=\"ditamap\">420-10</a>. </span></span></div></div>","snippet":"For the required accounting associated with one-time termination benefits provided to current employees that are involuntarily terminated under the terms of a one-time benefit arrangement, see Subtopic 420-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542eebb4a36b407690bb637452c94d92ea7368228ace587a5a599f1a61ac04b8","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"citation":"715-30-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1322397-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on whether additional termination benefits should be considered one-time termination benefits and accounted for under Subtopic <a altsource=\"GUID-E41032C2-548F-4A01-A680-D32FE70B39F2.ditamap\" class=\"ditamap\">420-10</a> or </span></span><span class=\"sfragment\" id=\"sfr_C1322667-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">be considered an enhancement to an ongoing benefit arrangement and, therefore, subject to the provisions of either this Topic or Subtopic <a altsource=\"GUID-35DA747D-1C17-4CA3-8F5D-6183B76D924F.ditamap\" class=\"ditamap\">712-10</a>, see Subtopic <a altsource=\"GUID-E41032C2-548F-4A01-A680-D32FE70B39F2.ditamap\" class=\"ditamap\">420-10</a>. </span></span></div></div>","snippet":"For guidance on whether additional termination benefits should be considered one-time termination benefits and accounted for under Subtopic 420-10 or be considered an enhancement to an ongoing benefit arrangement and, th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d09c5917fed88722dcd40795a34f2df2e251dca86f503b44b06fe780c6b563","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e82c02e7ecc8bf702290ce5851c3d3548983272ec28e0ba65c3235b04783f48e","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"715-30-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1322839-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on whether an excise tax incurred by an employer on the withdrawal of excess <a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments—that have been segregated and restricted, usually in a trust, to provide for pension benefits. The amount of plan assets includes amounts contributed by the employer, and by employees for a contributory plan, and amounts earned from investing the contributions, less benefits paid. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Assets not segregated in a trust or otherwise effectively restricted so that they cannot be used by the employer for other purposes are not plan assets even though it may be intended that such assets be used to provide pensions. If a plan has liabilities other than for benefits, those nonbenefit obligations may be considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. Securities of the employer held by the plan are includable in plan assets provided they are transferable.\"><span>plan assets</span></a> from its pension plan should be accounted for as an expense in the period of the withdrawal or as an income tax and deferred if there will be related gains (such as a <a href=\"/glossary/s/#settlement-of-a-pension-or-postretirement-benefit-obligation\" class=\"term\" title=\"A transaction that is an irrevocable action, relieves the employer (or the plan) of primary responsibility for a pension or postretirement benefit obligation, and eliminates significant risks related to the obligation and the assets used to effect the settlement.\"><span>settlement</span></a> gain) recognized for financial reporting purposes in subsequent periods, see Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a>. </span></span></div></div>","snippet":"For guidance on whether an excise tax incurred by an employer on the withdrawal of excess plan assets from its pension plan should be accounted for as an expense in the period of the withdrawal or as an income tax and de…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ba3db7384f45105683eb7bc05207eaf0e9caa0493db61a85f4c1bfd19afa2e3","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4da59cdf09791ba83a4cb71170ade54d4ec6d264af015a34261552e5f5d0366","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Business Combinations","paragraphs":[{"citation":"715-30-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\">For the required pension related accounting for issues arising in connection with a business combination, including plans to terminate certain employees, the measurement of projected benefit obligations and the assignment of the purchase price to individual assets acquired and liabilities assumed, see Subtopic <a altsource=\"GUID-4C20CF40-DD8D-4F61-94A7-35C477A5F96C.ditamap\" class=\"ditamap\">805-20</a>.</div></div>","snippet":"For the required pension related accounting for issues arising in connection with a business combination, including plans to terminate certain employees, the measurement of projected benefit obligations and the assignmen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79663f54efb775d9d3f18ed4d24497d9600be7c1842675d6f182e44cd17839bc","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6785650f6c08fda24e61a9a1e36f58a7a3e2b74688ae13edb4f9a3e1a0a99b1","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Consolidation","paragraphs":[{"citation":"715-30-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C13229B0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on whether to consolidate an employee benefit plan, see Subtopic <a altsource=\"GUID-9B4F57B8-8A6A-4E11-A70A-756C69E6D16B.ditamap\" class=\"ditamap\">810-10</a>. </span></span></div></div>","snippet":"For guidance on whether to consolidate an employee benefit plan, see Subtopic 810-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fe645ee04eca8c68ba309768c267a13ade5eba4bfff5ecf41741aeea18a9d0c","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef1310cebfefada07fbee148bed6958456d0240d11315ebe998acc35fb171030","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Nonmonetary Transactions","paragraphs":[{"citation":"715-30-60-8","para":"60-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1322B5F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the requirements related to <a href=\"/glossary/g/#gain-or-loss\" class=\"term\" title=\"A change in the value of either the benefit obligation (projected benefit obligation for pension plans or accumulated postretirement benefit obligation for other postretirement benefit plans) or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the other postretirement benefit substantive plan. Gains or losses that are not recognized in net periodic pension cost or net periodic postretirement benefit cost when they arise are recognized in other comprehensive income. Those gains or losses are subsequently recognized as a component of net periodic pension cost or net periodic postretirement benefit cost based on the recognition and amortization provisions of Subtopic 715-30 or Subtopic 715-60.\"><span>gain or loss</span></a> recognition for the spinoff of pension-related assets or obligations transferred in a spinoff of nonmonetary assets to owners of an entity, see Subtopic <a altsource=\"GUID-FE0B38FD-9286-447D-8C89-1309C4B71CFC.ditamap\" class=\"ditamap\">845-10</a>. </span></span></div></div>","snippet":"For the requirements related to gain or loss recognition for the spinoff of pension-related assets or obligations transferred in a spinoff of nonmonetary assets to owners of an entity, see Subtopic 845-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47268e598407171fc2f86a0137516ea55a3a00cc3bebf61e85a67c58831bd00c","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10feaf922bbc58ac18adafa1692a7395af403fbecfbfee1bdd7eaee28f29aac4","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Not-for-Profit Entities","paragraphs":[{"citation":"715-30-60-9","para":"60-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1322CD5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the required accounting by a not-for-profit employer for the gains or losses and the prior service costs or credits that would be recognized in other comprehensive income under the guidance in the General Subsections of this Subtopic, see Subtopic <a altsource=\"GUID-148C369B-4334-48EB-9501-6F5331E645BC.ditamap\" class=\"ditamap\">958-715</a>. </span></span></div></div>","snippet":"For the required accounting by a not-for-profit employer for the gains or losses and the prior service costs or credits that would be recognized in other comprehensive income under the guidance in the General Subsections…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a51ccd045af191d3243a9f43f1e5a88892b7af9e2ca47992047c3721165897c2","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adfaedf6ec3bdb51c8dc01d7f6d69e9cadbc448c14b5b1ac636482a4e467d374","downloaded_from":"2026-09-10T01:00:15.090Z","last_downloaded_at":"2026-09-10T01:00:15.090Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481038","source_sha256":"ed8e19e630bf4ffec5f944b8a2449896cc56b5a80b03876bd56767b0e6350689"}},{"block":null,"heading":"Regulated Operations","paragraphs":[{"citation":"715-30-60-10","para":"60-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C1322E94-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For treatment by rate regulated entities of the possible difference between net periodic pension cost as defined in the General Subsections of this Subtopic and amounts of pension cost considered for rate-making purposes, </span></span><span class=\"sfragment\" id=\"sfr_C132306B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">see Subtopic <a altsource=\"GUID-F21D7C48-28B3-4848-A14F-950F68F4978C.ditamap\" class=\"ditamap\">980-715</a>. </span></span></div></div>","snippet":"For treatment by rate regulated entities of the possible difference between net periodic pension cost as defined in the General Subsections of this Subtopic and amounts of pension cost considered for rate-making 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