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prior service liability

См. также в других словарях:

  • prior service costs — Costs that arise from amendments to defined benefit pension plans that retroactively increase benefits. In rare cases, retroactive amendments that decrease benefits can create negative prior service costs. Under FAS 87 rules, these costs are not… …   Financial and business terms

  • unrecognized prior service costs — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for prior service costs in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… …   Financial and business terms

  • minimum pension liability in excess of unrecognized prior service costs — See unfunded pension losses …   Financial and business terms

  • Dolan v. United States Postal Service — Supreme Court of the United States Argued November 7, 2005 Deci …   Wikipedia

  • Professional liability insurance — (PLI), also called professional indemnity insurance (PII) but more commonly known as errors omissions (E O) in the US, is a form of liability insurance that helps protect professional advice and service providing individuals and companies from… …   Wikipedia

  • Limited liability company — This article is about a U.S. specific business entity form. For limited liability companies in the United Kingdom, see Limited company. For a general discussion of entities with limited liability, see Corporation …   Wikipedia

  • Online service provider — An online service provider can for example be an internet service provider, email provider, news provider (press), entertainment provider (music, movies), search, e shopping site (online stores), e finance or e banking site, e health site, e… …   Wikipedia

  • Professional Coin Grading Service — PCGS is the acronym for Professional Coin Grading Service a third party grading service for grading rare coins. Founded in 1986, and located in Newport Beach, CA., it is a subsidiary of Collector s Universe, Inc. (NASDAQ:CLCT), a company that… …   Wikipedia

  • Software as a service — (SaaS, typically pronounced sass ) is a model of software deployment where an application is hosted as a service provided to customers across the Internet. By eliminating the need to install and run the application on the customer s own computer …   Wikipedia

  • Selective Service Act of 1917 — The Selective Service Act or Selective Draft Act (P.L. 65 12, 40 Stat. 76) was passed by the Congress of the United States on May 18, 1917. It was drafted by Brigadier General Hugh Johnson after the United States entered The Great War. It… …   Wikipedia

  • Parliamentary and Health Service Ombudsman — The Parliamentary and Health Service Ombudsman comprises the offices of the Parliamentary Commissioner for Administration (PCA) and the Health Service Commissioner for England (HSC). It is the official ombudsman institution responsible for… …   Wikipedia

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