Other
Salary scale, pension benefit obligation
U.S. Bancorp Salary scale, pension benefit obligation increased by 13.6% to 4.0% in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Salary scale, pension benefit obligation shows relatively stable performance with a -1.1% CAGR.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityStable
First reportedQ4 2022
Last reportedQ4 2025Feb 23, 2026
How to read this metric
Higher assumed salary growth increases the projected pension liability, while lower growth decreases it.
Detailed definition
This represents the assumed annual rate of increase in employee compensation used to project future pension benefit obli...
Peer comparison
Standard actuarial assumption across all companies with pension plans; peers generally align these with long-term inflation and industry wage trends.
Metric ID:
other_defined_benefit_plan_assumptions_used_calculating__3b7907Historical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | 4.1% | 3.7% | 3.5% | 4% |
| QoQ Change | — | -9.9% | -5.4% | +13.6% |
| YoY Change | — | -9.9% | -5.4% | +13.6% |
Range3.5% – 4.1%
Avg YoY Growth-0.6%
Median YoY Growth-5.4%
Salary scale, pension benefit obligation at Other Companies
Frequently Asked Questions
- What is U.S. Bancorp's salary scale, pension benefit obligation?
- U.S. Bancorp (USB) reported salary scale, pension benefit obligation of 4.0% in Q4 2025.
- What is the long-term trend for U.S. Bancorp's salary scale, pension benefit obligation?
- Over 3 years (2022 to 2025), U.S. Bancorp's salary scale, pension benefit obligation has grown at a -1.1% compound annual growth rate (CAGR), from 4.1% to 4.0%.
- What does salary scale, pension benefit obligation mean?
- The expected annual rate of salary growth used to estimate future pension costs.