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PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2018
Retirement Benefits [Abstract] |
Schedule of Changes in Projected Benefit Obligation, Plan Assets and Funded Status | The following table details the changes in the projected benefit obligation, the fair value of plan assets and the recorded asset or liability for our defined benefit pension plans:
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
Change in projected benefit obligation |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year | 4,033 |  | 2,270 |  |  | 1,279 |  | 508 |
Service cost | 149 |  | 156 |  |  | 45 |  | 48 |
Interest cost | 130 |  | 116 |  |  | 38 |  | 35 |
Participant contributions | 25 |  | 6 |  |  | — |  | — |
Actuarial (gain)/loss | (146 | ) | 145 |  |  | (103 | ) | 57 |
Benefits paid | (184 | ) | (165 | ) |  | (60 | ) | (42 | )
Plan settlements | — |  | — |  |  | (65 | ) | (59 | )
Transfer out | (10 | ) | — |  |  | — |  | — |
Acquired in Merger Transaction | — |  | 1,505 |  |  | — |  | 811 |
Foreign currency exchange rate changes | — |  | — |  |  | 105 |  | (63 | )
Other | — |  | — |  |  | (25 | ) | (16 | )
Projected benefit obligation at end of year 1 | 3,997 |  | 4,033 |  |  | 1,214 |  | 1,279 |
Change in plan assets |  |  |  |  |
Fair value of plan assets at beginning of year | 3,619 |  | 2,019 |  |  | 1,097 |  | 361 |
Actual return/(loss) on plan assets | (42 | ) | 308 |  |  | (48 | ) | 113 |
Employer contributions | 113 |  | 161 |  |  | 40 |  | 57 |
Participant contributions | 25 |  | 6 |  |  | — |  | — |
Benefits paid | (184 | ) | (165 | ) |  | (60 | ) | (42 | )
Plan settlements | — |  | — |  |  | (65 | ) | (59 | )
Transfer out | (8 | ) | — |  |  | — |  | — |
Acquired in Merger Transaction | — |  | 1,290 |  |  |  |  | 731 |
Foreign currency exchange rate changes | — |  | — |  |  | 91 |  | (51 | )
Other | — |  | — |  |  | (10 | ) | (13 | )
Fair value of plan assets at end of year 2 | 3,523 |  | 3,619 |  |  | 1,045 |  | 1,097 |
Underfunded status at end of year | (474 | ) | (414 | ) |  | (169 | ) | (182 | )
Presented as follows: |  |  |  |  |
Deferred amounts and other assets | 29 |  | 38 |  |  | — |  | — |
Accounts payable and other | (9 | ) | (60 | ) |  | (4 | ) | (3 | )
Other long-term liabilities | (494 | ) | (392 | ) |  | (165 | ) | (179 | )
| (474 | ) | (414 | ) |  | (169 | ) | (182 | )
1 | The accumulated benefit obligation for our Canadian pension plans was $3.7 billion as at December 31, 2018 and 2017. The accumulated benefit obligation for our United States pension plans was $1.2 billion as at December 31, 2018 and 2017.
2 | Assets in the amount of $7 million (2017 - $9 million) and $39 million (2017 - $40 million), related to our Canadian and United States non-registered supplemental pension plan obligations, are held in grantor trusts that, in accordance with federal tax regulations, are not restricted from creditors. These assets are committed for the future settlement of benefit obligations included in the underfunded status as at the end of the year, however they are excluded from plan assets for accounting purposes.
For these plans, the projected benefit obligations, accumulated benefit obligations and the fair value of plan assets were as follows:
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |
Projected benefit obligations | 1,422 |  | 1,444 |  |  | 1,214 |  | 1,280 |
Accumulated benefit obligations | 1,299 |  | 1,306 |  |  | 1,179 |  | 1,217 |
Fair value of plan assets | 1,064 |  | 1,131 |  |  | 1,045 |  | 1,098 |
Schedule of Amount Recognized in Accumulated Other Comprehensive Income | The amounts of pre-tax AOCI relating to our pension plans are as follows:
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
Net actuarial loss | 435 |  | 334 |  |  | 133 |  | 112 |
Prior service credit | — |  | — |  |  | (3 | ) | — |
Total amount recognized in AOCI 1 | 435 |  | 334 |  |  | 130 |  | 112 |
1 Includes amounts related to cumulative translation adjustment. The amounts of pre-tax AOCI relating to our OPEB plans are as follows:
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
Net actuarial (gain)/loss | (29 | ) | 17 |  |  | (15 | ) | (15 | )
Prior service credit | (2 | ) | (2 | ) |  | (15 | ) | (11 | )
Total amount recognized in AOCI 1 | (31 | ) | 15 |  |  | (30 | ) | (26 | )
1 Includes amounts related to cumulative translation adjustment.
Schedule of Net Benefit Costs Recognized | The components of net benefit cost and other amounts recognized in pre-tax OCI related to our pension plans are as follows:
| Canada |  | United States
Year ended December 31, | 2018 |  | 2017 |  | 2016 |  |  | 2018 |  | 2017 |  | 2016 |
(millions of Canadian dollars) |  |  |  |  |  |  |
Service cost | 149 |  | 156 |  | 129 |  |  | 45 |  | 48 |  | 26 |
Interest cost | 130 |  | 116 |  | 73 |  |  | 38 |  | 35 |  | 16 |
Expected return on plan assets | (245 | ) | (201 | ) | (127 | ) |  | (88 | ) | (57 | ) | (21 | )
Amortization/settlement of net actuarial loss | 25 |  | 29 |  | 32 |  |  | 7 |  | 10 |  | 3 |
Amortization/curtailment of prior service cost | — |  | — |  | — |  |  | 3 |  | — |  | — |
Net defined benefit costs | 59 |  | 100 |  | 107 |  | — |  | 5 |  | 36 |  | 24 |
Defined contribution benefit costs | 11 |  | 11 |  | 3 |  |  | 19 |  | 15 |  | — |
Net benefit cost recognized in Earnings | 70 |  | 111 |  | 110 |  |  | 24 |  | 51 |  | 24 |
Amount recognized in OCI: |  |  |  |  |  |  |
| Amortization/settlement of net actuarial loss | (11 | ) | (14 | ) | (14 | ) |  | (7 | ) | (9 | ) | (6 | )
| Amortization/curtailment of prior service cost | — |  | — |  | — |  |  | (3 | ) | — |  | — |
| Net actuarial loss arising during the year | 112 |  | 38 |  | 28 |  |  | 28 |  | — |  | 16 |
Total amount recognized in OCI | 101 |  | 24 |  | 14 |  |  | 18 |  | (9 | ) | 10 |
Total amount recognized in Comprehensive income | 171 |  | 135 |  | 124 |  |  | 42 |  | 42 |  | 34 |
The components of net benefit cost and other amounts recognized in pre-tax OCI related to our OPEB plans are as follows:
| Canada |  | United States
Year ended December 31, | 2018 |  | 2017 |  | 2016 |  |  | 2018 |  | 2017 |  | 2016 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost | 8 |  | 7 |  | 4 |  |  | 3 |  | 5 |  | 4 |
Interest cost | 10 |  | 10 |  | 6 |  |  | 10 |  | 10 |  | 5 |
Expected return on plan assets | — |  | — |  | — |  |  | (12 | ) | (10 | ) | (6 | )
Amortization/settlement of net actuarial gain | — |  | — |  | — |  |  | (1 | ) | — |  | — |
Amortization/curtailment of prior service (credit)/cost | — |  | 1 |  | — |  |  | (4 | ) | — |  | — |
Net benefit cost recognized in Earnings | 18 |  | 18 |  | 10 |  |  | (4 | ) | 5 |  | 3 |
Amount recognized in OCI: |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization/settlement of net actuarial gain/(loss) | — |  | (1 | ) | (1 | ) |  | 1 |  | 1 |  | (1 | )
Amortization/curtailment of prior service credit | — |  | — |  | — |  |  | 4 |  | — |  | — |
Net actuarial (gain)/loss arising during the year | (46 | ) | (8 | ) | 2 |  |  | (1 | ) | (42 | ) | 12 |
Prior service (credit)/cost | — |  | (3 | ) | — |  |  | (8 | ) | 1 |  | (12 | )
Total amount recognized in OCI | (46 | ) | (12 | ) | 1 |  |  | (4 | ) | (40 | ) | (1 | )
Total amount recognized in Comprehensive income | (28 | ) | 6 |  | 11 |  |  | (8 | ) | (35 | ) | 2 |
Schedule of Actuarial Assumptions Used | The weighted average assumptions made in the measurement of the accumulated postretirement benefit obligations and net benefit cost of our OPEB plans are as follows:
| Canada |  | United States
| 2018 |  | 2017 |  | 2016 |  |  | 2018 |  | 2017 |  | 2016 |
Accumulated postretirement benefit obligations |  |  |  |  |  |  |
Discount rate | 3.8 | % | 3.6 | % | 4.0 | % |  | 4.0 | % | 3.5 | % | 3.6 | %
Net OPEB cost |  |  |  |  |  |  |
Discount rate | 3.6 | % | 4.0 | % | 4.2 | % |  | 3.3 | % | 4.0 | % | 3.8 | %
Rate of return on plan assets | N/A |  | N/A |  | N/A |  |  | 5.7 | % | 6.0 | % | 6.0 | %
The weighted average assumptions made in the measurement of the projected benefit obligations and net benefit cost of our pension plans are as follows:
| Canada |  | United States
| 2018 |  | 2017 |  | 2016 |  |  | 2018 |  | 2017 |  | 2016 |
Projected benefit obligations |  |  |  |  |  |  |
Discount rate | 3.8 | % | 3.6 | % | 4.0 | % |  | 3.9 | % | 3.5 | % | 4.0 | %
Rate of salary increase | 3.2 | % | 3.2 | % | 3.7 | % |  | 2.8 | % | 3.1 | % | 3.3 | %
Net benefit cost |  |  |  |  |  |  |
Discount rate | 3.6 | % | 4.0 | % | 4.2 | % |  | 3.4 | % | 4.0 | % | 4.1 | %
Rate of return on plan assets | 6.8 | % | 6.5 | % | 6.5 | % |  | 7.4 | % | 7.2 | % | 7.2 | %
Rate of salary increase | 3.2 | % | 3.7 | % | 3.6 | % |  | 2.9 | % | 3.3 | % | 3.2 | %
Schedule of Other Postretirement Benefits | The following table details the changes in the accumulated postretirement benefit obligation, the fair value of plan assets and the recorded asset or liability for our defined benefit OPEB plans:
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |
Change in accumulated postretirement benefit obligation |  |  |  |  |  |  |  |  |
Accumulated postretirement benefit obligation at beginning of year | 321 |  | 179 |  |  | 337 |  | 133 |
Service cost | 8 |  | 7 |  |  | 3 |  | 5 |
Interest cost | 10 |  | 10 |  |  | 10 |  | 10 |
Participant contributions | — |  | — |  |  | 6 |  | 4 |
Actuarial gain | (45 | ) | (8 | ) |  | (25 | ) | (34 | )
Benefits paid | (11 | ) | (10 | ) |  | (29 | ) | (19 | )
Plan amendments | — |  | (3 | ) |  | (8 | ) | 1 |
Acquired in Merger Transaction | — |  | 146 |  |  | — |  | 254 |
Foreign currency exchange rate changes | — |  | — |  |  | 27 |  | (17 | )
Other | (1 | ) | — |  |  | (16 | ) | — |
Accumulated postretirement benefit obligation at end of year | 282 |  | 321 |  |  | 305 |  | 337 |
Change in plan assets |  |  |  |  |
Fair value of plan assets at beginning of year | — |  | — |  |  | 213 |  | 115 |
Actual return/(loss) on plan assets | — |  | — |  |  | (13 | ) | 21 |
Employer contributions | 11 |  | 10 |  |  | 8 |  | 1 |
Participant contributions | — |  | — |  |  | 6 |  | 4 |
Benefits paid | (11 | ) | (10 | ) |  | (29 | ) | (19 | )
Acquired in Merger Transaction | — |  | — |  |  | — |  | 102 |
Foreign currency exchange rate changes | — |  | — |  |  | 16 |  | (11 | )
Other | — |  | — |  |  | (20 | ) | — |
Fair value of plan assets at end of year | — |  | — |  |  | 181 |  | 213 |
Underfunded status at end of year | (282 | ) | (321 | ) |  | (124 | ) | (124 | )
Presented as follows: |  |  |  |  |
Deferred amounts and other assets | — |  | — |  |  | 2 |  | 7 |
Accounts payable and other | (12 | ) | (12 | ) |  | (7 | ) | (7 | )
Other long-term liabilities | (270 | ) | (309 | ) |  | (119 | ) | (124 | )
| (282 | ) | (321 | ) |  | (124 | ) | (124 | )
Schedule of Assumed Health Care Cost Trend Rates | The assumed rates for the next year used to measure the expected cost of benefits are as follows:
| Canada |  | United States
| 2018 |  | 2017 |  |  | 2018 |  | 2017 |
Health care cost trend rate assumed for next year | 5.6 | % | 5.5 | % |  | 7.4 | % | 7.4 | %
Rate to which the cost trend is assumed to decline (the ultimate trend rate) | 4.4 | % | 4.4 | % |  | 4.5 | % | 4.5 | %
Year that the rate reaches the ultimate trend rate | 2034 |  | 2034 |  |  | 2037 |  | 2037 |
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates | A 1% change in the assumed health care cost trend rate would have the following effects for the year ended and as at December 31, 2018:
| Canada |  | United States
| 1% Increase | 1% Decrease |  | 1% Increase | 1% Decrease
(millions of Canadian dollars) |  |  |  |  |
Effect on total service and interest costs | 1 |  | (1 | ) |  | 1 |  | (1 | )
Effect on accumulated postretirement benefit obligation | 20 |  | (16 | ) |  | 18 |  | (17 | )
Schedule of Allocation of Plan Assets | The asset allocation targets and major categories of plan assets are as follows:
| Canada |  | United States
| Target | December 31, |  | Target | December 31,
Asset Category | Allocation | 2018 |  | 2017 |  |  | Allocation | 2018 |  | 2017 |
Equity securities | 40.0 - 70.0% | 45.8 | % | 52.0 | % |  | 52.5 - 70.0% | 51.7 | % | 47.1 | %
Fixed income securities | 27.5 - 60.0% | 33.4 | % | 34.2 | % |  | 27.5 - 30.0% | 32.9 | % | 47.7 | %
Other | 0.0 - 20.0% | 20.7 | % | 13.8 | % |  | 0.0 - 20.0% | 15.4 | % | 5.2 | %
Schedule of Changes in Fair Value of Plan Assets | Changes in the net fair value of plan assets classified as Level 3 in the fair value hierarchy were as follows: Pension
| Canada |  | United States
December 31, | 2018 |  | 2017 |  |  | 2018 |  | 2017 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |
Balance at beginning of year | 340 |  | 281 |  |  | 56 |  | 40 |
Unrealized and realized gains | 77 |  | 26 |  |  | 9 |  | 5 |
Purchases and settlements, net | 145 |  | 33 |  |  | 65 |  | 11 |
Balance at end of year | 562 |  | 340 |  |  | 130 |  | 56 |
The following tables summarize the fair value of plan assets for our pension and OPEB plans recorded at each fair value hierarchy level. Pension
| Canada |  | United States
| Level 1 1 |  | Level 2 2 |  | Level 3 3 |  | Total |  |  | Level 1 1 |  | Level 2 2 |  | Level 3 3 |  | Total |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2018 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 246 |  | — |  | — |  | 246 |  |  | 56 |  | — |  | — |  | 56 |
Equity securities |  |  |  |  |  |  |  |  |
Canada | 623 |  | — |  | — |  | 623 |  |  | 1 |  | — |  | — |  | 1 |
United States | (1 | ) | — |  | — |  | (1 | ) |  | 50 |  | — |  | — |  | 50 |
Global | 993 |  | — |  | — |  | 993 |  |  | 489 |  | — |  | — |  | 489 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | 661 |  | — |  | — |  | 661 |  |  | 265 |  | — |  | — |  | 265 |
Corporate | 457 |  | — |  | 60 |  | 517 |  |  | 54 |  | — |  | 25 |  | 79 |
Infrastructure and real estate 4 | — |  | — |  | 502 |  | 502 |  |  | — |  | — |  | 105 |  | 105 |
Forward currency contracts | — |  | (18 | ) | — |  | (18 | ) |  | — |  | — |  | — |  | — |
Total pension plan assets at fair value | 2,979 |  | (18 | ) | 562 |  | 3,523 |  |  | 915 |  | — |  | 130 |  | 1,045 |
December 31, 2017 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 169 |  | — |  | — |  | 169 |  |  | 2 |  | — |  | — |  | 2 |
Equity securities |  |  |  |  |  |  |  |  |
Canada | 842 |  | 425 |  | — |  | 1,267 |  |  | — |  | — |  | — |  | — |
United States | 427 |  | — |  | — |  | 427 |  |  | 343 |  | — |  | — |  | 343 |
Global | 189 |  | — |  | — |  | 189 |  |  | 122 |  | 52 |  | — |  | 174 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | 933 |  | — |  | — |  | 933 |  |  | — |  | — |  | — |  | — |
Corporate | 301 |  | 3 |  | — |  | 304 |  |  | 522 |  | 1 |  | — |  | 523 |
Infrastructure and real estate 4 | — |  | — |  | 340 |  | 340 |  |  | — |  | — |  | 56 |  | 56 |
Forward currency contracts | — |  | (10 | ) | — |  | (10 | ) |  | — |  | (1 | ) | — |  | (1 | )
Total pension plan assets at fair value | 2,861 |  | 418 |  | 340 |  | 3,619 |  |  | 989 |  | 52 |  | 56 |  | 1,097 |
OPEB
| Canada |  | United States
| Level 1 1 |  | Level 2 2 |  | Level 3 3 |  | Total |  |  | Level 1 1 |  | Level 2 2 |  | Level 3 3 |  | Total |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2018 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | — |  | — |  | — |  | — |  |  | 7 |  | — |  | — |  | 7 |
Equity securities |  |  |  |  |  |  |  |  |
United States | — |  | — |  | — |  | — |  |  | 63 |  | — |  | — |  | 63 |
Global | — |  | — |  | — |  | — |  |  | 35 |  | — |  | — |  | 35 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | — |  | — |  | — |  | — |  |  | 68 |  | — |  | — |  | 68 |
Corporate | — |  | — |  | — |  | — |  |  | 3 |  | — |  | 2 |  | 5 |
Infrastructure and real estate | — |  | — |  | — |  | — |  |  | — |  | — |  | 3 |  | 3 |
Total OPEB plan assets at fair value | — |  | — |  | — |  | — |  |  | 176 |  | — |  | 5 |  | 181 |
December 31, 2017 |  |  |  |  |  |  |  |  |
Cash and cash equivalents | — |  | — |  | — |  | — |  |  | 1 |  | — |  | — |  | 1 |
Equity securities |  |  |  |  |  |  |  |  |
United States | — |  | — |  | — |  | — |  |  | 80 |  | — |  | — |  | 80 |
Global | — |  | — |  | — |  | — |  |  | 36 |  | — |  | — |  | 36 |
Fixed income securities |  |  |  |  |  |  |  |  |
Government | — |  | — |  | — |  | — |  |  | 96 |  | — |  | — |  | 96 |
Total OPEB plan assets at fair value | — |  | — |  | — |  | — |  |  | 213 |  | — |  | — |  | 213 |
1 | Level 1 assets include assets with quoted prices in active markets for identical assets.
2 | Level 2 assets include assets with significant observable inputs.
3 | Level 3 assets include assets with significant unobservable inputs.
4 | The fair values of the infrastructure and real estate investments are established through the use of valuation models.
Schedule of Expected Benefit Payments and Employer Contributions |
Year ended December 31, | 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2023-2027 |
(millions of Canadian dollars) |  |  |  |  |  |  |  |  |  |  |  |
Pension |  |  |  |  |  |
Canada | 174 |  | 180 |  | 187 |  | 194 |  | 201 |  | 1,104 |
United States | 124 |  | 96 |  | 97 |  | 98 |  | 95 |  | 438 |
OPEB |  |  |  |  |  |
Canada | 13 |  | 12 |  | 13 |  | 13 |  | 13 |  | 39 |
United States | 26 |  | 26 |  | 25 |  | 24 |  | 23 |  | 98 |

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- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=112275985&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (m) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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