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Employee Benefit Plans | 12 Months Ended
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Sep. 28, 2013
Pension and Other Postretirement Benefit Expense [Abstract] |
Employee Benefit Plans | Employee Benefit Plans We maintain multiple employee benefit plans, covering employees at certain locations. Our qualified U.S. defined benefit pension plan is not open to new entrants. New employees are not eligible to participate in the pension plan. Instead, we make contributions for those employees to an employee-directed investment fund in the Moog Inc. Retirement Savings Plan ("RSP"). The Company’s contributions are based on a percentage of the employee’s eligible compensation and age. These contributions are in addition to the employer match on voluntary employee contributions. The RSP includes an Employee Stock Ownership Plan. As one of the investment alternatives, participants in the RSP can acquire our stock at market value. We match 25% of the first 2% of eligible compensation contributed to any investment selection. Shares are allocated and compensation expense is recognized as the employer share match is earned. At September 28, 2013, the participants in the RSP owned 600,840 Class A shares and 1,781,712 Class B shares. The changes in projected benefit obligations and plan assets and the funded status of the U.S. and non-U.S. defined benefit plans are as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2013 |  | 2012 |  | 2013 |  | 2012
Change in projected benefit obligation: |  |  |  |  |  |  |
Projected benefit obligation at prior year measurement date | $ | 779,977 |  |  | $ | 635,798 |  |  | $ | 153,089 |  |  | $ | 131,914 |
Service cost | 26,856 |  |  | 23,347 |  |  | 4,874 |  |  | 4,046 |
Interest cost | 28,818 |  |  | 29,786 |  |  | 5,749 |  |  | 5,864 |
Contributions by plan participants | — |  |  | — |  |  | 970 |  |  | 900 |
Actuarial losses (gains) | (138,603 | ) |  | 108,095 |  |  | 8,781 |  |  | 16,557 |
Foreign currency exchange impact | — |  |  | — |  |  | 1,400 |  |  | (1,995 | )
Benefits paid from plan assets | (17,586 | ) |  | (15,926 | ) |  | (1,903 | ) |  | (1,430 | )
Benefits paid by Moog | (1,556 | ) |  | (1,123 | ) |  | (3,162 | ) |  | (2,700 | )
Other | 157 |  |  | — |  |  | 182 |  |  | (67 | )
Projected benefit obligation at measurement date | $ | 678,063 |  |  | $ | 779,977 |  |  | $ | 169,980 |  |  | $ | 153,089 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of assets at prior year measurement date | $ | 441,426 |  |  | $ | 389,286 |  |  | $ | 84,044 |  |  | $ | 68,991 |
Actual return on plan assets | 42,853 |  |  | 68,074 |  |  | 12,147 |  |  | 11,086 |
Employer contributions | 34,584 |  |  | 1,115 |  |  | 8,077 |  |  | 6,842 |
Contributions by plan participants | — |  |  | — |  |  | 970 |  |  | 900 |
Benefits paid | (19,142 | ) |  | (17,049 | ) |  | (5,065 | ) |  | (4,130 | )
Foreign currency exchange impact | — |  |  | — |  |  | (1,485 | ) |  | 422 |
Other | (803 | ) |  | — |  |  | (63 | ) |  | (67 | )
Fair value of assets at measurement date | $ | 498,918 |  |  | $ | 441,426 |  |  | $ | 98,625 |  |  | $ | 84,044 |
Funded status and amount recognized in assets and liabilities | $ | (179,145 | ) |  | $ | (338,551 | ) |  | $ | (71,355 | ) |  | $ | (69,045 | )
Amount recognized in assets and liabilities: |  |  |  |  |  |  |
Other assets - non-current | $ | — |  |  | $ | — |  |  | $ | 2,043 |  |  | $ | — |
Accrued and long-term pension liabilities | (179,145 | ) |  | (338,551 | ) |  | (73,398 | ) |  | (69,045 | )
Amount recognized in assets and liabilities | $ | (179,145 | ) |  | $ | (338,551 | ) |  | $ | (71,355 | ) |  | $ | (69,045 | )
Amount recognized in accumulated other comprehensive loss, before taxes: |  |  |  |  |  |  |
Prior service cost (credit) | $ | 995 |  |  | $ | 42 |  |  | $ | (172 | ) |  | $ | (305 | )
Actuarial losses | 247,803 |  |  | 415,524 |  |  | 28,550 |  |  | 29,775 |
Amount recognized in accumulated other comprehensive loss, before taxes | $ | 248,798 |  |  | $ | 415,566 |  |  | $ | 28,378 |  |  | $ | 29,470 |
Our stock included in U.S. plan assets consisted of 149,022 shares of Class A common stock and 1,001,034 shares of Class B common stock. Our funding policy is to contribute at least the amount required by law in the respective countries. The total accumulated benefit obligation as of the measurement date for all defined benefit pension plans was $766,870 in 2013 and $832,303 in 2012. At the measurement date in 2013, our plans had fair values of plan assets totaling $597,543. At the measurement date in 2013, two of our plans had fair values of plan assets totaling $47,847, which exceeded their accumulated benefit obligations of $40,984. At the measurement date in 2012, three of our plans had fair values of plan assets totaling $37,798, which exceeded their accumulated benefit obligations of $33,438. The following table provides aggregate information for the other pension plans, which have projected benefit obligations or accumulated benefit obligations in excess of plan assets:
|  | September 28, 2013 |  | September 29, 2012
Projected benefit obligation |  | $ | 802,239 |  |  | $ | 892,005 |
Accumulated benefit obligation |  | 725,886 |  |  | 798,865 |
Fair value of plan assets |  | 549,696 |  |  | 487,673 |
Weighted-average assumptions used to determine benefit obligations as of the measurement dates and weighted-average assumptions used to determine net periodic benefit cost are as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Assumptions for net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 3.7 | % |  | 4.7 | % |  | 5.2 | % |  | 4.0 | % |  | 4.7 | % |  | 4.6 | %
Return on assets | 8.6 | % |  | 8.9 | % |  | 8.9 | % |  | 4.5 | % |  | 5.5 | % |  | 5.1 | %
Rate of compensation increase | 4.1 | % |  | 3.8 | % |  | 3.8 | % |  | 2.9 | % |  | 3.0 | % |  | 3.1 | %
Assumptions for benefit obligations: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.0 | % |  | 3.7 | % |  | 4.7 | % |  | 3.6 | % |  | 3.9 | % |  | 4.7 | %
Rate of compensation increase | 4.1 | % |  | 4.1 | % |  | 3.8 | % |  | 2.8 | % |  | 2.9 | % |  | 3.0 | %
Pension plan investment policies and strategies are developed on a plan specific basis, which varies by country. At September 28, 2013, the U.S. plans represented 84% of consolidated pension assets, while the non-U.S. plans represented 16% of consolidated pension assets, the largest concentration being in the United Kingdom (6%). The overall objective for the long-term expected return on both domestic and international plan assets is to earn a rate of return over time to meet anticipated benefit payments in accordance with plan provisions. The long-term investment objective of both the domestic and international retirement plans is to maintain the economic value of plan assets and future contributions by producing positive rates of investment return after subtracting inflation, benefit payments and expenses. Each of the plan’s strategic asset allocations is based on this long-term perspective and short-term fluctuations are viewed with appropriate perspective. The U.S. qualified defined benefit plan’s assets are invested for long-term investment results. To accommodate the long-term investment horizon while providing appropriate liquidity, the plan maintains a liquid cash reserve of one-month to three-months of benefit distributions. Its assets are broadly diversified to help alleviate the risk of adverse returns in any one security or investment class. The international plans’ assets are invested in both low-risk and high-risk investments in order to achieve the long-term investment strategy objective. Investment risks for both domestic and international plans are considered within the context of the entire plan, rather than on a security-by-security basis. The U.S. qualified defined benefit plan and certain international plans have investment committees that are responsible for formulating investment policies, developing manager guidelines and objectives and approving and managing qualified advisors and investment managers. The guidelines established for each of the plans define permitted investments within each asset class and apply certain restrictions such as limits on concentrated holdings in order to meet overall investment objectives. Pension obligations and the related costs are determined using actuarial valuations that involve several assumptions. The return on assets assumption reflects the average rate of return expected on funds invested or to be invested to provide for the benefits included in the projected benefit obligation. In determining the return on assets assumption, we consider the relative weighting of plan assets, the historical performance of total plan assets and individual asset classes and economic and other indicators of future performance. Asset management objectives include maintaining an adequate level of diversification to reduce interest rate and market risk and to provide adequate liquidity to meet immediate and future benefit payment requirements. In determining our U.S. pension expense for 2013, we assumed an average rate of return on U.S. pension assets of approximately 8.6% measured over a planning horizon with reasonable and acceptable levels of risk. The rate of return assumed an average of 60% in equity securities, 30% in fixed income securities and 10% in other securities. In determining our non-U.S. pension expense for 2013, we assumed an average rate of return on non-U.S. pension assets of approximately 4.5% measured over a planning horizon with reasonable and acceptable levels of risk. The rate of return assumed an average asset allocation of 40% in equity securities and 60% in fixed income securities. The weighted average asset allocations by asset category for the pension plans as of September 28, 2013 and September 29, 2012 are as follows:
| U.S. Plans |  | Non-U.S. Plans
| Target |  | 2013 Actual |  | 2012 Actual |  | Target |  | 2013 Actual |  | 2012 Actual
Asset category: |  |  |  |  |  |  |  |  |  |  |
Equity | 45%-70% |  | 60 | % |  | 82 | % |  | 40%-60% |  | 30 | % |  | 35 | %
Debt | 20%-35% |  | 30 | % |  | 15 | % |  | 40%-60% |  | 43 | % |  | 44 | %
Real estate and other | 10%-20% |  | 10 | % |  | 3 | % |  | 0%-30% |  | 27 | % |  | 21 | %
The following tables present the consolidated plan assets using the fair value hierarchy, which is described in Note 9 - Fair Value, as of September 28, 2013 and September 29, 2012.
U.S. Plans, September 28, 2013 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies: |  |  |  |  |  |  |
Non-investment grade | $ | 61,133 |  |  | $ | — |  |  | $ | — |  |  | $ | 61,133 |
Real assets | 17,916 |  |  | — |  |  | — |  |  | 17,916 |
Other | 16,487 |  |  | — |  |  | — |  |  | 16,487 |
Fixed income funds: |  |  |  |  |  |  |
U.S. Government obligations | — |  |  | 40,173 |  |  | — |  |  | 40,173 |
Corporate and other | — |  |  | 27,418 |  |  | — |  |  | 27,418 |
Employer securities | 67,163 |  |  | — |  |  | — |  |  | 67,163 |
Interest in common collective trusts | — |  |  | 152,355 |  |  | — |  |  | 152,355 |
Money market funds | — |  |  | 23,938 |  |  | — |  |  | 23,938 |
Cash and cash equivalents | 68 |  |  | — |  |  | — |  |  | 68 |
Limited partnerships | — |  |  | — |  |  | 71,072 |  |  | 71,072 |
Insurance contracts and other | — |  |  | — |  |  | 21,195 |  |  | 21,195 |
Fair value | $ | 162,767 |  |  | $ | 243,884 |  |  | $ | 92,267 |  |  | $ | 498,918 |
Non-U.S. Plans, September 28, 2013 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies | $ | — |  |  | $ | 26,520 |  |  | $ | — |  |  | $ | 26,520 |
Domestic equity | 4,493 |  |  | 169 |  |  | — |  |  | 4,662 |
International equity | 9,784 |  |  | — |  |  | — |  |  | 9,784 |
Fixed income funds | 4,430 |  |  | 23,658 |  |  | — |  |  | 28,088 |
Cash and cash equivalents | 96 |  |  | 3,107 |  |  | — |  |  | 3,203 |
Insurance contracts and other | — |  |  | 548 |  |  | 25,820 |  |  | 26,368 |
Fair value | $ | 18,803 |  |  | $ | 54,002 |  |  | $ | 25,820 |  |  | $ | 98,625 |
U.S. Plans, September 29, 2012 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies: |  |  |  |  |  |  |
Large growth stocks | $ | 87,062 |  |  | $ | — |  |  | $ | — |  |  | $ | 87,062 |
International equity | 72,763 |  |  | — |  |  | — |  |  | 72,763 |
Emerging markets | 18,566 |  |  | — |  |  | — |  |  | 18,566 |
Common stock: |  |  |  |  |  |  |
International equity | 28,774 |  |  | — |  |  | — |  |  | 28,774 |
Large value stocks | 17,454 |  |  | — |  |  | — |  |  | 17,454 |
Large core stocks | 18,409 |  |  | — |  |  | — |  |  | 18,409 |
Large growth stocks | 19,411 |  |  | — |  |  | — |  |  | 19,411 |
Other | 16,950 |  |  | — |  |  | — |  |  | 16,950 |
Fixed income funds: |  |  |  |  |  |  |
Intermediate-term core fixed income | 67,046 |  |  | — |  |  | — |  |  | 67,046 |
Employer securities | 43,893 |  |  | — |  |  | — |  |  | 43,893 |
Interest in common collective trusts | — |  |  | 29,105 |  |  | — |  |  | 29,105 |
Money market funds | — |  |  | 6,630 |  |  | — |  |  | 6,630 |
Cash and cash equivalents | 1,759 |  |  | — |  |  | — |  |  | 1,759 |
Limited partnerships | — |  |  | — |  |  | 13,604 |  |  | 13,604 |
Fair value | $ | 392,087 |  |  | $ | 35,735 |  |  | $ | 13,604 |  |  | $ | 441,426 |
Non-U.S. Plans, September 29, 2012 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Shares of registered investment companies | $ | — |  |  | $ | 30,700 |  |  | $ | — |  |  | $ | 30,700 |
Domestic equity | 3,161 |  |  | 142 |  |  | — |  |  | 3,303 |
International equity | 9,866 |  |  | — |  |  | — |  |  | 9,866 |
Fixed income funds | 2,157 |  |  | 16,765 |  |  | — |  |  | 18,922 |
Cash and cash equivalents | 748 |  |  | — |  |  | — |  |  | 748 |
Insurance contracts and other | — |  |  | 653 |  |  | 19,852 |  |  | 20,505 |
Fair value | $ | 15,932 |  |  | $ | 48,260 |  |  | $ | 19,852 |  |  | $ | 84,044 |
The following is a roll forward of the consolidated plan assets classified as Level 3 within the fair value hierarchy:
|  | U.S. Plans |  | Non-U.S. Plans |  | Total
Balance at October 1, 2011 |  | $ | 8,633 |  |  | $ | 11,378 |  |  | $ | 20,011 |
Return on assets |  | 3,026 |  |  | 3,769 |  |  | 6,795 |
Purchases from contributions to Plans |  | 5,344 |  |  | 5,420 |  |  | 10,764 |
Proceeds from sales of investments |  | (3,399 | ) |  | — |  |  | (3,399 | )
Settlements paid in cash |  | — |  |  | (160 | ) |  | (160 | )
Foreign currency translation |  | — |  |  | (555 | ) |  | (555 | )
Balance at September 29, 2012 |  | 13,604 |  |  | 19,852 |  |  | 33,456 |
Return on assets |  | 7,653 |  |  | 3,670 |  |  | 11,323 |
Purchases from contributions to Plans |  | 81,045 |  |  | 2,229 |  |  | 83,274 |
Proceeds from sales of investments |  | (3,000 | ) |  | — |  |  | (3,000 | )
Settlements paid in cash |  | (7,035 | ) |  | (164 | ) |  | (7,199 | )
Foreign currency translation |  | — |  |  | 233 |  |  | 233 |
Balance at September 28, 2013 |  | $ | 92,267 |  |  | $ | 25,820 |  |  | $ | 118,087 |
The valuation methodologies used for pension plan assets measured at fair value have not changed in the past two years. Cash and cash equivalents consist of direct cash holdings and institutional short-term investment vehicles. Direct cash holdings are valued at cost, which approximates fair value. Institutional short-term investment vehicles are valued daily. Investments in U.S. Government obligations are valued by a pricing service based upon closing market prices at year end. Shares of registered investment companies are valued at net asset value of shares held by the plan at year end. Common stocks traded on national exchanges are valued at the last reported sales price. Investments denominated in foreign currencies are translated into U.S. dollars using the last reported exchange rate. Fixed income funds are valued using methods, such as dealer quotes, available trade information, spreads, bids and offers provided by a pricing vendor. Investments in limited partnerships are valued based on the net asset value of our share in the fair value of the investments at year end. Common collective trust funds consist of pools of investments used by institutional investors to obtain exposure to equity and fixed income markets. Common collective trust funds held by us invest primarily in investment grade fixed income securities, common stock and real property assets. The common collective trusts have no unfunded commitments at September 28, 2013, and there are no significant restrictions on redemptions. Shares held in common collective trust funds are reported at the net unit value of units held by the trust at year end. The unit value is determined by the total value of fund assets divided by the total number of units of the fund owned. Investments in insurance contracts are valued at contract value, which is the fair value of the underlying investment of the insurance company. Securities or other assets for which market quotations are not readily available or for which market quotations do not represent the value at the time of pricing (including certain illiquid securities) are fair valued in accordance with procedures established under the supervision and responsibility of the Custodian of that investment. Such procedures may include the use of independent pricing services or affiliated advisor pricing, which use prices based upon yields or prices of securities of comparable quality, coupon, maturity and type, indications as to values from dealers, operating data and general market conditions. The preceding methods may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although we believe the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. Pension expense for all plans, including costs for various defined contribution plans, is as follows:
| U.S. Plans |  | Non-U.S. Plans
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Service cost | $ | 26,856 |  |  | $ | 23,347 |  |  | $ | 22,566 |  |  | $ | 4,874 |  |  | $ | 4,046 |  |  | $ | 4,804 |
Interest cost | 28,818 |  |  | 29,786 |  |  | 28,683 |  |  | 5,750 |  |  | 5,864 |  |  | 6,260 |
Expected return on plan assets | (41,340 | ) |  | (41,970 | ) |  | (39,089 | ) |  | (3,789 | ) |  | (3,832 | ) |  | (3,900 | )
Amortization of prior service cost (credit) | 8 |  |  | 9 |  |  | 9 |  |  | (51 | ) |  | (62 | ) |  | (60 | )
Amortization of actuarial loss | 27,604 |  |  | 17,024 |  |  | 11,292 |  |  | 1,589 |  |  | 875 |  |  | 1,546 |
Settlement loss | — |  |  | — |  |  | 16 |  |  | 245 |  |  | — |  |  | 275 |
Pension expense for defined benefit plans | 41,946 |  |  | 28,196 |  |  | 23,477 |  |  | 8,618 |  |  | 6,891 |  |  | 8,925 |
Pension expense for defined contribution plans | 11,223 |  |  | 9,114 |  |  | 7,674 |  |  | 5,672 |  |  | 5,105 |  |  | 4,765 |
Total pension expense | $ | 53,169 |  |  | $ | 37,310 |  |  | $ | 31,151 |  |  | $ | 14,290 |  |  | $ | 11,996 |  |  | $ | 13,690 |
The estimated net prior service cost and net actuarial loss that will be amortized from accumulated other comprehensive loss into net periodic benefit cost for pension plans in 2014 are $101 and $17,734, respectively. Benefits expected to be paid to the participants of the plans are:
|  | U.S. Plans |  | Non-U.S. Plans
2014 |  | $ | 21,953 |  |  | $ | 4,936 |
2015 |  | 24,811 |  |  | 5,833 |
2016 |  | 26,878 |  |  | 5,949 |
2017 |  | 29,651 |  |  | 6,306 |
2018 |  | 32,258 |  |  | 6,194 |
Five years thereafter |  | 209,198 |  |  | 39,215 |
We presently anticipate contributing approximately $44,000 to the U.S. plans and $7,300 to the non-U.S. plans in 2014. We provide postretirement health care benefits to certain domestic retirees, who were hired prior to October 1, 1989. There are no plan assets. The transition obligation was being expensed over 20 years and was fully amortized in 2013. The changes in the accumulated benefit obligation of this unfunded plan for 2013 and 2012 are shown in the following table:
|  | September 28, 2013 |  | September 29, 2012
Change in Accumulated Postretirement Benefit Obligation (APBO): |  |  |  |
APBO at prior year measurement date |  | $ | 17,456 |  |  | $ | 18,025 |
Service cost |  | 292 |  |  | 330 |
Interest cost |  | 549 |  |  | 785 |
Contributions by plan participants |  | 1,550 |  |  | 1,510 |
Benefits paid |  | (2,617 | ) |  | (2,634 | )
Actuarial gains |  | (2,860 | ) |  | (656 | )
Retiree drug subsidy receipts |  | — |  |  | 96 |
APBO at measurement date |  | $ | 14,370 |  |  | $ | 17,456 |
Funded status |  | $ | (14,370 | ) |  | $ | (17,456 | )
Accrued postretirement benefit liability |  | $ | 14,370 |  |  | $ | 17,456 |
Amount recognized in accumulated other comprehensive loss, before taxes: |  |  |  |
Transition obligation |  | $ | — |  |  | $ | 361 |
Actuarial gains |  | (3,464 | ) |  | (604 | )
Amount recognized in accumulated other comprehensive loss, before taxes |  | $ | (3,464 | ) |  | $ | (243 | )
The cost of the postretirement benefit plan is as follows:
|  | 2013 |  | 2012 |  | 2011
Service cost |  | $ | 292 |  |  | $ | 330 |  |  | $ | 491 |
Interest cost |  | 549 |  |  | 785 |  |  | 1,103 |
Amortization of transition obligation |  | 361 |  |  | 394 |  |  | 394 |
Amortization of actuarial loss |  | — |  |  | — |  |  | 579 |
Net periodic postretirement benefit cost |  | $ | 1,202 |  |  | $ | 1,509 |  |  | $ | 2,567 |
As of the measurement date, the assumed discount rate used in the accounting for the postretirement benefit obligation was 4.5% in 2013, 3.3% in 2012 and 4.5% in 2011. As of the measurement date, the assumed discount rate used in the accounting for the net periodic postretirement benefit cost was 3.3% in 2013, 4.5% in 2012 and 4.8% in 2011. For measurement purposes, a 7.4%, 6.8% and 7.8% annual per capita rate of increase of medical and drug costs before age 65, medical costs after age 65 and drug costs after age 65, respectively, were assumed for 2013, all gradually decreasing to 4.5% for 2028 and years thereafter. A one percentage point increase in this rate would increase our accumulated postretirement benefit obligation as of the measurement date in 2013 by $520, while a one percentage point decrease in this rate would decrease our accumulated postretirement benefit obligation by $483. A one percentage point increase or decrease in this rate would not have a material effect on the total service cost and interest cost components of the net periodic postretirement benefit cost. Activity in AOCI related to U.S. pension plans, non-U.S. pension plans and post-retirement health care benefit plans is summarized below:
|  | September 28, 2013 |  | September 29, 2012
Balance at beginning of period |  | $ | (280,424 | ) |  | $ | (234,128 | )
Net deferral in AOCI of actuarial loss: |  |  |  |
Net actuarial gain (loss) during period |  | 141,806 |  |  | (90,463 | )
Tax effect |  | (53,532 | ) |  | 32,990 |
|  | 88,274 |  |  | (57,473 | )
Net reclassification from AOCI into earnings: |  |  |  |
Reclassification from AOCI into earnings |  | 29,427 |  |  | 17,969 |
Tax effect |  | (10,972 | ) |  | (6,792 | )
|  | 18,455 |  |  | 11,177 |
Balance at end of period |  | $ | (173,695 | ) |  | $ | (280,424 | )
Employee and management profit sharing reflects a discretionary payment based on our financial performance. Profit share expense was $14,950, $25,100 and $30,025 in 2013, 2012 and 2011, respectively.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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