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Unformatted text preview: employees and their dependents. D. OPEB expense is the sum of: (1) service cost, (2) interest cost, (3) actual return on plan assets, (4) amortization of prior service costs, and (5) gains and losses. E. Two worksheets illustrating the entry of data into OPEB worksheets appear in illustrations 20A-4 (page 1059) and 20A-6 (page 1060). Data for each worksheet appear prior to the presentation of each worksheet. The OPEB worksheets are very similar to the pension worksheets that appear in the body of the chapter. F. An illustration of the note disclosure for OPEB benefits appears in illustration 20A-9 on page 1062. 1...
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- Spring '08