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accrual accrual accounting accrued postretirement benefit accumulated postretirement benefit active plan participants actuarial present value amortization amount assumptions attribution period basis benefit formula benefit payments Board concluded capita claims cost changes Company contributions cost trend rates credited service period curtailment defined benefit delayed recognition disclosure effects eligible for benefits employee service expected postretirement benefit Exposure Draft fair value financial statements full eligibility date funded status gain or loss gains and losses health care benefits health care cost initiation or amendment insurance contracts interest cost liability market-related value obligation or asset pension plan periodic postretirement benefit plan amendment plan assets plan initiation plan's ployer postre postretirement benefit cost postretirement benefit obligation postretirement benefit plan postretirement health prior service cost provide postretirement benefits rendered representationally result return on plan settlement Statement 87 statement of financial substantive plan tion unrecognized net gain unrecognized prior service unrecognized transition obligation value of plan