Additional Pension Liability
Accounting glossary · Understand, connect, apply
Additional pension liability is a historical US GAAP term associated with the former minimum pension liability rules for defined benefit plans.
Example
An older textbook may calculate an additional minimum liability by comparing the accumulated benefit obligation with plan assets and amounts already recognised.
Remember the difference
It is not simply the cash contribution needed to fund a pension. FASB Statement 158 replaced the former minimum-liability approach with recognition of funded status; use current applicable guidance.
Updated 3 November 2026. Examples are simplified for learning. Where a term depends on US law, IFRS, US GAAP or a historical rule, check the context explained above and the requirements relevant to your course.
Study references: OpenStax financial accounting and managerial accounting. For reporting requirements, consult the applicable IFRS Standards or FASB guidance. US tax terms should be checked against the relevant tax-year IRS instructions.
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