Actuarial accrued liability (AAL) Actuarial value of assets (AVA) Unfunded actuarial accrued liability (UAAL) Funded Ratio (AVA/AAL) Equivalent Single Amortization Period
Assumed rate of return
Valuation Payroll UAAL as a percent of covered payroll | $291,554,855 190,715,524 100,839,331 65.4% 43.6 years
7.00%
36,988,450 272.6% |