2021 EPS Outlook and Performance Update
Appendix II
($M)
Total FAS income and CAS costs
FAS pension income
Less: CAS pension cost
Net FAS/CAS pension adjustment
Service and non-service cost reconciliation
FAS pension service cost
Less: CAS pension cost
FAS/CAS operating adjustment
Non-operating FAS pension income
Net FAS/CAS pension adjustment
2021
Outlook
~ $ 265
2,065
2
-
$ 2,330
- $ (110)
2,065
1,955
375
$ 2,330
The corporation records the non-service cost components of net periodic benefit cost as part of other
non-operating income, net in the consolidated statement of earnings. The non-service cost components
in the table above relate only to the corporation's qualified defined benefit pension plans. The corporation
expects total non-service income for its qualified defined benefit pension plans in the table above, along
with non-service cost for its other postretirement benefit plans of $5 million, to total non-service credit of
$380 million for 2021.
Chart 15
July 26, 2021View entire presentation