Calculate projected benefit obligation (PBO) as the present value of pension benefits earned to date, using projected final salary at retirement, discount rate, and actuarial assumptions per ASC 715.
Calculate projected benefit obligation (PBO) as the present value of pension benefits earned to date, using projected final salary at retirement, discount rate, and actuarial assumptions per ASC 715
Each component has a specific meaning:
Note: Interpret the pension pbo result against the thresholds and context described above.
Enter the projected final salary at retirement, discount rate, actuarial assumptions per ASC 715 for the scenario you are assessing. Calculate projected benefit obligation (PBO) as the present value of pension benefits earned to date, using projected final salary at retirement, discount rate, and actuarial assumptions per ASC 715. Use the pension pbo result to inform your calculation.