Pension Accounting

Pension Funding – This is a measure of the status of the pension plan by the
Internal Revenue Code (IRC) and measures the position of the pension's
invested assets relative to the actuarial pension liability. The result of this
measurement determines the extent to which a plan sponsor may have to
contribute to the pension plan, and the tax eduction for this expense. Pension Accounting – This reflects the impact of the pension plan in the financial statements. Disclosed in the notes are the status of the pension assets and liabilities. The accounting calculations and notes follow the mandate from
the Financial Accounting Board (FASB), which reflect generally accepted
accounting principles (GAAP).

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