unfunded pension losses is a contra equity account created under FAS 87 rules for cases in which the amount of the additional minimum pension liability exceeds the sum of unamortized prior service cost plus transition obligation. Sometimes called minimum pension liability adjustment or minimum pension liability in excess of unrecognized prior service costs.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). unfunded pension losses. Retrieved October 1, 2026, from http://smartdefine.org/unfunded_pension_losses/definitions/1165889 |
| Chicago | Barry Goldsmith. 2010. "unfunded pension losses" http://smartdefine.org/unfunded_pension_losses/definitions/1165889 (accessed October 1, 2026). |
| Harvard | Barry Goldsmith 2010, unfunded pension losses, Smart Define, viewed 1 October, 2026, <http://smartdefine.org/unfunded_pension_losses/definitions/1165889>. |
| MLA | Barry Goldsmith. "unfunded pension losses" 21 October 2010. Web. 1 October 2026. <http://smartdefine.org/unfunded_pension_losses/definitions/1165889> |