APBO

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August 25, 2024 4 min read Definitions
Accumulated Postretirement Benefit Obligation (APBO): Actuarial Present Value of Non-Pension Benefits
Finance Accounting Postretirement Benefits APBO Actuarial Valuation Employee Service Financial Reporting
The actuarial present value of an employer's postretirement benefits other than pensions, such as retiree medical or retiree life insurance benefits, attributed to employee service rendered to a specific date.
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