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1991 1992 1993 1994
A. Investment return 6.6% 6.0% 5.7% 4.9%
B. Present value accrued benefits
a. Active $11.2 $30.5 $38.4 $61.0
b. Retired 23.8 33.0 38.4 42.6
c. Total 35.0 63.5 76.8 103.6
C. Accrued liability
a. Active 9.4 22.7 27.3 43.4
b. Retired 23.8 33.0 38.4 42.6
c. Total 33.1 55.2 64.1 84.7
D. Normal cost 0.2 1.0 1.5 2.4
E. Average present value of future service 4.62 6.26 6.46 6.68
F. Amortized accrued liability from prior
years1 --- 7.9 13.7 20.1
G. Remaining unamortized accrued liability2 33.1 47.3 50.4 64.6
H. Amortization of accrued liability3 7.2 7.6 7.8 9.7
I. Account limit (beginning of year)4 7.4 16.4 23.0 32.2
J. Interest to yearend 0.5 1.0 1.3 1.6
K. Account limit (yearend)5 7.9 17.4 24.3 33.8
L. Benefits paid less employee
contributions --- 3.6 4.1 ---
M. Interest for one-half year --- 0.1 0.1 ---
N. Amortized accrued liability (yearend)6 7.9 13.7 20.1 ---
O. Nondeductible contribution from prior
years7 --- 22.8 17.2 21.8
P. Actuarial value of assets
a. VEBA --- 30.7 30.2 39.9
b. 401(h) --- 1.1 1.2 7.6
c. Total (beginning of year) --- 31.9 31.3 47.5
d. Net after nondeductible
contributions8 --- 9.1 14.2 25.8
e. Interest to yearend --- 0.5 0.8 1.3
f. Total (yearend)9 --- 9.6 15.0 27.0
Q. Actual contribution 30.7 2.2 14.0 12.2
R. Deductible contribution10 7.9 7.8 9.4 6.7
S. Nondeductible contribution
carryforward11 22.8 17.2 21.8 27.3
1 N of prior year
2 C.c - F
3 G/E
4 D + F + H
5 I + J
6 K - L - M
7 S of prior year
8 P.c - O
9 P.d + P.e
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