prior service

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• 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

• Prior Park College — is a Catholic co educational boarding school. It is situated on a hill overlooking Bath, England. The adjoining convert|57|acre|ha|0|lk=on Prior Park Landscape Garden, once part of the school site, is now owned by the National… …   Wikipedia

• Service Management Facility — (SMF) is a feature of the Solaris operating system that creates a supported, unified model for services and service management on each Solaris system and replaces init.d scripts. SMF introduces:* Dependency order . Services sometimes depend on… …   Wikipedia

• Service assurance — Service assurance, in telecommunications, is the application of policies and processes by a Communications Service Provider (CSP) to ensure that services offered over networks meet a pre defined service quality level for an optimal subscriber… …   Wikipedia

• Service level — measures the performance of a system. Certain goals are defined and the service level gives the percentage to which they should be achieved.Examples * Percentage of calls answered in a call center. * Percentage of customers waiting less than a… …   Wikipedia

• Service de sécurité incendie de Montréal — Established 1863 Staffing Career Strength 2,305 uniformed 418 other support [1] Stations 65 …   Wikipedia

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

• Service structure — A service structure (supply tower or launch tower) is a structure constructed on a launch pad to facilitate fueling, loading cargo and crew into the spacecraft. A supply tower also usually includes an elevator which allows maintenance and crew… …   Wikipedia

• Service pistol — A Soviet officer, armed with a Tokarev TT 33 service pistol, urges Soviet troops forward against German positions during World War II A service pistol is any handgun issued to military personnel. Typically service pistols are revolvers or semi… …   Wikipedia

• Service Book and Hymnal — The Service Book and Hymnal, or SBH was used by most of the Lutheran church bodies in the United States that today comprise the Evangelical Lutheran Church in America (ELCA) prior to the publishing of the Lutheran Book of Worship (LBW) of 1978.… …   Wikipedia