- DefinitionAssets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.
Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 715
 -SubTopic 30
 -Section 35
 -Paragraph 50
 -URI http://asc.fasb.org/extlink&oid=49178875&loc=d3e12355-114930
Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 715
 -SubTopic 20
 -Section 50
 -Paragraph 1
 -Subparagraph (b)
 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920
| Name: | us-gaap_DefinedBenefitPlanFairValueOfPlanAssets | 
| Namespace Prefix: | us-gaap_ | 
| Data Type: | xbrli:monetaryItemType | 
| Balance Type: | debit | 
| Period Type: | instant |