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ASC 715-30 describes situations when an entity has a history of regular increases of benefits. This or other evidence may indicate that an employer has a present commitment to make future amendments and that the substance of the plan is to provide benefits that are greater than the benefits defined by the written terms of the plan. In those situations, the substantive commitment would be the basis for the accounting. Accounting for substantive commitments is further discussed in PEB 4 with the accounting for plan amendments.

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