Eastman Chemical EMN Amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost
Amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost at other companies
Other financials
Where this comes from
Reported directly by Eastman Chemical in its filing.
Tagged under the XBRL concept us-gaap:OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax.
The official record: Eastman Chemical’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Eastman Chemical's amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost?
- Eastman Chemical (EMN) reported amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost of -$7M in Q1 2026.
- What is the long-term trend for Eastman Chemical's amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost?
- Over 4 years (2021 to 2025), Eastman Chemical's amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost has grown at a -26.9% compound annual growth rate (CAGR), from -$28M to -$8M.
- What does amortization of prior service credit, net loss and initial obligation included in net periodic benefit cost mean?
- This represents the reclassification of previously deferred pension-related items, such as prior service credits or actuarial losses, from accumulated other comprehensive income into the income statement. It ensures that the amortization of these long-term benefit costs is recognized over the expected service life of employees. This reflects the systematic recognition of pension plan adjustments.