Accumulated benefit obligation (ABO) is the approximate amount of a pension plan liability, assuming that no more liability accumulates from that point on.

An accumulated fund is where budgetary surpluses are held by a non-profit organization and is analogous to the profit of a regular corporation.

Apr 30, 2021 · Accumulated other comprehensive income (OCI) includes unrealized gains and losses that are reported in the equity section of the balance sheet.

Accumulation means increasing the size of a position. It can also refer to an asset that is heavily bought and to the growth of a portfolio over time.

A projected benefit obligation (PBO) is an actuarial measurement of what a company will need at the present time to cover future pension liabilities.

May 2, 2024 · Accumulated depreciation is a method of accounting for the annual reduction of an asset's value to a single point in its usable life.

Retained earnings are a firm's cumulative net earnings or profit after accounting for dividends. They're also referred to as the earnings surplus.