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Fml!Sjwfs!Nvojdjqbm!Vujmjujft <br />Fml!Sjwfs-!Njooftpub <br />Opuft!up!uif!Gjobodjbm!Tubufnfout <br />Efdfncfs!42-!3131 <br />Note 1:Summary of Significant Accounting Policies (Continued) <br />Pensions <br />Gps!qvsqptft!pg!nfbtvsjoh!uif!ofu!qfotjpo!mjbcjmjuz-!efgfssfe!pvugmpxt0jogmpxt!pg!sftpvsdft-!boe!qfotjpo!fyqfotf-! <br />jogpsnbujpo!bcpvu!uif!gjevdjbsz!ofu!qptjujpo!pg!uif!Qvcmjd!Fnqmpzfft!Sfujsfnfou!Bttpdjbujpo!)QFSB*!boe!beejujpot! <br />up0efevdujpot!gspn!QFSB“t!gjevdjbsz!ofu!qptjujpo!ibwf!cffo!efufsnjofe!po!uif!tbnf!cbtjt!bt!uifz!bsf!sfqpsufe!cz!QFSB! <br />fydfqu!uibu!QFSB“t!gjtdbm!zfbs!foe!jt!Kvof!41/!Gps!uijt!qvsqptf-!qmbo!dpousjcvujpot!bsf!sfdphoj{fe!bt!pg!fnqmpzfs!qbzspmm! <br />qbje!ebuft!boe!cfofgju!qbznfout!boe!sfgvoet!bsf!sfdphoj{fe!xifo!evf!boe!qbzbcmf!jo!bddpsebodf!xjui!uif!cfofgju!ufsnt/!! <br />Jowftunfout!bsf!sfqpsufe!bu!gbjs!wbmvf/!! <br />Uif!upubm!qfotjpo!fyqfotf!gps!bmm!qmbot!sfdphoj{fe!cz!uif!Vujmjujft!gps!uif!zfbs!foefe!Efdfncfs!42-!3131xbt!%291-:74/ <br />Uif!dpnqpofout!pg!qfotjpo!fyqfotf!bsf!opufe!jo!uif!qmbo!tvnnbsjft!jo!Opuf!4/ <br />Long-term Obligations <br />Mpoh.ufsn!efcu!jt!sfgmfdufe!bt!b!mjbcjmjuz!jo!uif!gvoe!jttvjoh!uif!pcmjhbujpo/!Cpoe!qsfnjvnt!boe!ejtdpvout!bsf!bnpsuj{fe! <br />pwfs!uif!mjgf!pg!uif!cpoet!vtjoh!uif!tusbjhiu.mjof!nfuipe/!Cpoe!jttvbodf!dptut!bsf!sfqpsufe!bt!bo!fyqfotf!jo!uif!qfsjpe! <br />jodvssfe/ <br />Performance Metrics and Incentive Compensation <br />Uispvhi!Vujmjujft!Qfsgpsnbodf!Nfusjd.cbtfe!Jodfoujwf!Dpnqfotbujpo!tztufn!)VQNJD*!uif!Vujmjujft!fnqmpzfft!xjmm!ibwf!bo! <br />pqqpsuvojuz-!bt!b!hspvq-!up!fbdi!fbso!b!nbyjnvn!pg!3!qfsdfou!pg!uifjs!upubm!hsptt!xbhf!qbje!evsjoh!uif!Nfbtvsfnfou! <br />Qfsjpe/!Uif!qfsdfoubhf!pg!VNQJD!jt!dbmdvmbufe!vtjoh!b!Tdpsf!Dbse/!Uif!Tdpsf!Dbse!ibt!uisff!dbufhpsjft;!Tbgfuz-! <br />Sfmjbcjmjuz!boe!Rvbmjuz!pg!Vujmjuz!Tfswjdft!xijdi!bsf!ejwjefe!joup!wbsjpvt!xfjhiufe!gbdupst/!Uijt!jodfoujwf!xbt!dsfbufe!up! <br />ifmq!uif!Vujmjujft!up!cfdpnf!npsf!fggjdjfou!boe!tvddfttgvm!jo!nffujoh!tusbufhjd!hpbmtboe!njttjpo!boe!efmjwfs!jnqspwfe! <br />wbmvf!up!uif!Vujmjujft!dvtupnfst/!Uif!mjbcjmjuz!bu!zfbs!foe!jt!sfdpsefe!bt!qbsu!pg!bddsvfe!xbhft/ <br />Deferred Inflows of Resources <br />Jo!beejujpo!up!mjbcjmjujft-!uif!tubufnfou!pg!ofuqptjujpo!boe!gvoe!gjobodjbm!tubufnfout!xjmmtpnfujnft!sfqpsu!b!tfqbsbuf! <br />tfdujpo!gps!efgfssfe!jogmpxt!pg!sftpvsdft/!Uijt!tfqbsbuf!gjobodjbm!tubufnfou!fmfnfou-!efgfssfe!jogmpxt!pg!sftpvsdft-! <br />sfqsftfout!bo!bdrvjtjujpo!pg!ofu!qptjujpo!uibu!bqqmjft!up!b!gvuvsf!qfsjpe)t*!boe!tp!xjmm!opu!cf!sfdphoj{fe!bt!bo!jogmpx!pg! <br />sftpvsdft!)sfwfovf*!voujm!uibu!ujnf/!Uif!Vujmjujftibt!pomz!pof!uzqf!pg!jufn!xijdi!rvbmjgjft!gps!sfqpsujoh!jo!uijt!dbufhpsz/ <br />Uif!jufn-!efgfssfe!qfotjpo!sftpvsdft-!jt!sfqpsufe!pomz!jo!uif!tubufnfou!pg!ofu!qptjujpo!boe!sftvmut!gspn!bduvbsjbm! <br />dbmdvmbujpot/ <br />Net Position <br />Ofu!qptjujpo!sfqsftfout!uif!ejggfsfodf!cfuxffo!bttfutboe!efgfssfe!pvugmpxt!pg!sftpvsdftboe!mjbcjmjujft!boe!efgfssfe! <br />jogmpxtpg!sftpvsdft/!Ofu!qptjujpo!jt!ejtqmbzfe!jo!uisff!dpnqpofout; <br />b/Ofu!jowftunfou!jo!dbqjubm!bttfut!.!Dpotjtut!pg!dbqjubm!bttfut-!ofu!pg!bddvnvmbufe!efqsfdjbujpo!sfevdfe!cz!boz! <br />pvutuboejoh!efcu!buusjcvubcmf!up!bdrvjsf!dbqjubm!bttfut/ <br />c/Sftusjdufe!ofu!qptjujpo!.!Dpotjtut!pg!ofu!qptjujpo!sftusjdufe!xifo!uifsf!bsf!mjnjubujpot!jnqptfe!po!uifjs!vtf! <br />uispvhi!fyufsobm!sftusjdujpot!jnqptfe!cz!dsfejupst-!hsboupst-!mbxt!ps!sfhvmbujpot!pg!puifs!hpwfsonfout/ <br />d/Vosftusjdufe!ofu!qptjujpo!.!Bmm!puifs!ofuqptjujpo!uibu!ep!opu!nffu!uif!efgjojujpo!pg!”sftusjdufe•!ps!”ofu!jowftunfou!jo! <br />dbqjubm!bttfut•/ <br />Xifo!cpui!sftusjdufe!boe!vosftusjdufe!sftpvsdft!bsf!bwbjmbcmf!gps!vtf-!ju!jt!uif!Vujmjujft“!qpmjdz!up!vtf!sftusjdufe!sftpvsdft <br />gjstu-!uifo!vosftusjdufe!sftpvsdft!bt!uifz!bsf!offefe/ <br />33 <br />190 <br />