date:Feb 16, 2013
post-employment benefit expenses by eliminating the amortization of unrecognized deferred costs. He said the company will review the liability in the fourth quarter each year, and record any mark-to-market adjustments necessary.
The entry we record in the fourth quarter for each year will reside outside of segment operating income, and will be identified separately to reflect the pure mark-to-market impacts, he said.
A second strategy to be put in place will be a one-time adjustment to the ac