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Excerpt from ASC 715-30-20
Excerpt from ASC 820-10-20
Fair value: The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Excerpt from ASC 715-60-20
Insurance contracts: A contract in which an insurance entity unconditionally undertakes a legal obligation to provide specified benefits to specific individuals in return for a fixed consideration or premium. An insurance contract is irrevocable and involves the transfer of significant risk from the employer (or the plan) to the insurance entity
Dr. Accrued Postretirement Liability
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$700,000
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Cr. Prepaid Pension Asset
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$700,000
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