飞行翻译_公务机_公务航空_Business Jet_Business Aviation

Components of net periodic postretirement cost in the accompanying combined statements of activities:
years ended June 30,  2010  2009 
service cost Interest cost Amortization of net gain from earlier periods Amortization of unrecognized prior service credit  $ 53,922 117,019 (51,573) (67,107) $ 51,925 118,307 (52,851) (67,107) 
net periodic postretirement benefit cost  $ 52,261  $ 50,274 

Estimated amounts to be amortized during the following year:
year ending June 30,  2011 
transition obligation  $ -
prior service credit 67,107 
Actuarial gain  3,507 
total  $ 70,614 

Weighted average assumptions used to determine the benefit obliga-tion are as follows:
years ended June 30,  2010  2009 
discount rate rate of compensation increase net periodic postretirement benefit cost benefits paid employer contributions  5.00% n/a $ 52,261 $ 80,154 $ 80,154  5.75% n/A $ 50,274 $ 64,110 $ 64,110 

The health care cost trend rate assumption has a significant effect on the amounts reported in the accompanying combined financial statements. If the assumed rates were to increase or decrease by one percentage point in each year, it would increase or decrease the postretirement benefit obligation as of June 30, 2010 by $380,079 and $(312,295), respectively.
contributions
As the plan is unfunded, contributions are expected to be equivalent to future estimated benefit payments. Accordingly, for the year end-ed June 30, 2011, the Association expects to contribute approximate-ly $112,000 to its postretirement healthcare benefit plan.

estimated future Benefit payments
The following benefit payments, which reflect expected future ser-vice, as appropriate, are expected to be paid: Given the estimates included in the calculation of this accumulated benefit obligation, it is possible amounts recorded under this plan may change in the near term.
　
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本文链接地址：2010 nbaa annual report 2010 nbaa 年度报告(26)