actuarial method

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actuarial method
A method used in lease accounting to apportion rentals on the basis of compound interest; it is also used in accounting for pensions to determine the charge to the profit and loss account

Big dictionary of business and management. 2014.

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• actuarial method — A method used in lease accounting to apportion rentals on the basis of compound interest; it is also used in accounting for pensions to determine the charge to the profit and loss account …   Accounting dictionary

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• accrued benefits method — An actuarial method used in accounting for pension costs in which the actuarial value of liabilities relates at a given date to: • the benefits, including future increases promised by the rules, for current and deferred pensioners and their… …   Accounting dictionary

• accrued benefits method — An actuarial method used in accounting for pension costs in which the actuarial value of liabilities relates at a given date to: • the benefits, including future increases promised by the rules, for the current and deferred pensioners and their… …   Big dictionary of business and management