Equity

AOCI - Defined Benefit Plan Prior Service Cost

Bank of America AOCI - Defined Benefit Plan Prior Service Cost increased by 8.3% to $39.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 8.3%, from $36.00M to $39.00M. Over 5 years (FY 2020 to FY 2025), AOCI - Defined Benefit Plan Prior Service Cost shows an upward trend with a 22.7% CAGR.

Analysis

StatementBalance Sheet Statement
SectionEquity
CategoryOther
SignalContext dependent
VolatilityStable
First reportedQ4 2014
Last reportedQ4 2025Feb 25, 2026

How to read this metric

A decrease indicates the gradual amortization of these costs into earnings, while an increase would typically follow a plan amendment that increases future benefit obligations.

Detailed definition

This represents the unamortized cost of benefit improvements or plan amendments that are recognized in Accumulated Other...

Peer comparison

Standard accounting item for large firms with legacy defined benefit pension plans.

Metric ID: aoci_defined_benefit_prior_service

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$14.00M$42.00M$46.00M$36.00M$39.00M
QoQ Change+200.0%+9.5%-21.7%+8.3%
YoY Change+200.0%+9.5%-21.7%+8.3%
Range$14.00M$46.00M
CAGR+178.6%
Avg YoY Growth+49.0%
Median YoY Growth+8.9%

Frequently Asked Questions

What is Bank of America's aoci - defined benefit plan prior service cost?
Bank of America (BAC) reported aoci - defined benefit plan prior service cost of $39.00M in Q4 2025.
How has Bank of America's aoci - defined benefit plan prior service cost changed year-over-year?
Bank of America's aoci - defined benefit plan prior service cost increased by 8.3% year-over-year, from $36.00M to $39.00M.
What is the long-term trend for Bank of America's aoci - defined benefit plan prior service cost?
Over 5 years (2020 to 2025), Bank of America's aoci - defined benefit plan prior service cost has grown at a 22.7% compound annual growth rate (CAGR), from $14.00M to $39.00M.
What does aoci - defined benefit plan prior service cost mean?
The unamortized cost of past changes to employee benefit plans, recorded within equity.