Boeing 2010 Annual Report Download - page 59
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The assumed medical trend rates have a significant effect on the following year’s expense, recorded
liabilities and Shareholders’ equity. The following table shows the sensitivity of our other postretirement
benefit plan liabilities and net periodic cost to a 100 basis point change as of December 31, 2010.
(Dollars in millions)
Change in medical trend rate
Increase 100 bps
Change in medical trend rate
Decrease 100 bps
Other postretirement benefit plans
Accumulated postretirement benefit
obligation $742 $(654)
Net periodic postretirement benefit
cost 125 (110)
47