با سلام خدمت دوستان اگر امكان هست حقير را در ترجم قسمتي از متن مقاله ياري كنيد.موضوع حسابداري دولتي و GASB 45

The Annual Required Contribution (ARC
While the Unfunded Actuarial Liability must
be disclosed, the standard does not require
that it be immediately recognized as a liability
and expense in the financial statements.
Instead, the liability is recognized gradually,
over a period not to exceed 30 years. In each
year following implementation, an allocation
of the Unfunded Actuarial Liability for that
year, combined with the additional actuarially
determined incremental cost for maintaining
the plan provisions for that year, will comprise
the ARC. Despite the use of the term
"required," the standard does not actually require
funding of the ARC; it is required only
if a plan wishes to be considered fully funded
for the plan year.




The ARC, which will drive the annual
cost recorded on government-wide financial
statements, will be significantly higher
than the current annual cost. Consider the
example of Maine, which, under the current
pay-as-you-go method, has recorded an average
annual increase of 16 percent in OPEB
costs over the five-year period ending June
30, 2006. If the state were to implement
GASB 45 for fiscal year 2007, the state's additional
reported cost increase from 2006 to
2007 could be anywhere from 302 percent to
569 percent.2 While this increase may seem
severe, the range is not atypical of reported
OPEB cost increases that states all across the
nation are expected to face.

همچنين مفهموم اصلاح   Unfunded Actuarial Liabilityچيه؟
باتشكر

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  جمله اول
اينجوي ترجمه كردم اما ادامه اون رو نتونستم

سهم مورد نیاز سالانه (ARC)
در حالی که باید بدهی احصاشده اعلام شود ، استاندارد الزامی ندارد که آن را بلافاصله به عنوان یک بدهی و
و هزینه قابل قبول در صورتهای مالی باشد.
در عوض، این بدهی  به تدریج در طی یک دوره کمتر از 30 سال به رسمیت شناخته می شود.