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In March 2017, the FASB released Accounting Standards Update No. 2017-17 ("ASU 2017-17") to provide final guidance on the presentation of net periodic pension cost and net periodic postretirement benefit cost in the financial statements. In this guidance, the FASB explained certain amendments made to Topic 715 (Compensation—Retirement Benefits) of the FASB Accounting Standard Codification that are effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those annual periods.

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