Pension Benefit Obligation

Pension Benefit Obligation tags have annual period types.

Statement name: pension_benefit_obligation_section

Name	Tag	Definition
Beginning Pension Benefit Obligation	BeginningPensionBenefitObligation	1) For defined benefit pension plans, the beginning benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.
Service Cost	ServiceCostPBO	The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.
Interest Cost	InterestCostPBO	The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.
Actuarial Loss (Gain)	ActuarialLossGain	Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.
Benefits Paid	BenefitsPaidPBO	The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.
Foreign Currency Exchange Rates	ForeignCurrencyExchangeRatesPBO	Amount of gain (loss) from foreign currency exchange rate changes for benefit obligation for plans of a foreign operation whose functional currency is not the reporting currency.
Plan Amendments	PlanAmendmentsPBO	The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered.
Acquisitions and Divestitures	AcquisitionsDivestituresPBO	The change in the plan benefit obligation attributed to the acquisition, sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.
Contributions By Participants	ContributionsParticipants	The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets.
Settlements, Curtailment and Other	SettlementsCurtailmentOtherPBO	The change in plan obligation that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement or curtailment. This tag also includes other changes to plan obligations not classified elsewhere.
Ending Pension Benefit Obligation	EndingPensionBenefitObligation	1) For defined benefit pension plans, the ending benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.