Accumulated Benefit Obligation

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
ABO
Pronunciation
/əˈkjumjəˌleɪtɪd ˈbɛnəfɪt ˌɑbləˈgeɪʃən/
Category
Business
Related Field
Banking

Examples in Context

  1. Companies also report a pension liability on the balance sheet if the accumulated benefit obligation exceeds the market value of pension plan assets.

Other meanings of ABO