The market-related value of plan assets may be either current fair value or a value determined by any systematic rational approach that recognizes changes in fair value over not more than five years.
market-related value of plan assets
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amortized prior service cost
Amortized prior service costs are one of the five components of pension expense. The other components are service cost, interest cost, expected return on plan assets, and amortized gains or losses.
amortized gains or losses
Often referred to as the actuarial gains or losses, this is one of five components of pension expense. The other components are service cost, interest cost, expected return on assets and amortized prior service cost.