Other Income & Expense

Non-Service Pension Cost (Credit)

Analysis

StatementIncome Statement
SectionOther Income & Expense
CategoryProfitability
SignalContext dependent
VolatilityModerate

How to read this metric

A credit (negative cost) indicates that plan assets are performing well or that the plan is overfunded, while a high cost indicates potential underfunding or unfavorable actuarial assumptions.

Detailed definition

This encompasses the components of net periodic benefit cost for pension plans, excluding the service cost component. It...

Peer comparison

Standard disclosure for firms with defined benefit plans; comparable to 'non-service components of net periodic benefit cost' under GAAP.

Metric ID: tmusz_non_service_pension_cost

Frequently Asked Questions

What does non-service pension cost (credit) mean?
The non-operating financial components of pension plan costs, such as interest and investment returns.