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dc.contributor.advisorLiao, S.S.
dc.contributor.authorChurch, Albert T.
dc.date.accessioned2012-11-16T19:31:21Z
dc.date.available2012-11-16T19:31:21Z
dc.date.issued1979-03
dc.identifier.urihttp://hdl.handle.net/10945/18856
dc.descriptionApproved for Public Release; Distribution Unlimiteden_US
dc.description.abstractThis thesis examines military retirement costs and the muchpublicized unfunded liability that has accrued. Accounting and funding of pension costs in the private sector are analyzed by discussing accepted actuarial valuations and cost methods, Accounting Principles Board (APB) Opinion No. 8, and the Employee Retirement Income Security Act (ERISA) of 1974. Private sector procedures are then compared to retirement plans and procedures in the public sector. Finally, the nature and trend of military retirement costs is presented, followed by arguments as to the relevance of the unfunded liability. The thesis concludes with the observation that the growing governmental liabilities for retirement and social programs need formal recognition. The controversy surrounding military retirement costs, a small and relatively stabilized portion of this liability, is considered to be over-emphasized.en_US
dc.description.urihttp://archive.org/details/retirementaccoun00chur
dc.language.isoen_US
dc.publisherMonterey, California : Naval Postgraduate Schoolen_US
dc.subject.lcshManagementen_US
dc.titleRetirement accounting and the unfunded liability.en_US
dc.typeThesisen_US
dc.contributor.secondreaderOwens, Joseph
dc.contributor.corporateNaval Postgraduate School
dc.contributor.schoolNaval Postgraduate School
dc.contributor.departmentManagement
dc.description.serviceLieutenant Commander, United States Navyen_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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