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ASU 2017-07 — Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost

Topic 715 amendment separating service cost from other net benefit cost components for presentation and limiting capitalization eligibility to service cost.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
ASU 2017-07
Relevant parts
Topic 715 income-statement presentation and capitalization of service cost
Currency
current · checked Aug 8, 2026

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Service cost follows compensation presentation. The other components are presented separately outside the subtotal of operating income when one is presented. Only service cost is eligible for capitalization in another asset.