…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. (2) Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contrac…

…nger required to separately calculate the costs for Segment X unless subsequent events require each separate calculation. Contractor D has a defined-benefit pension plan covering employees at ten segments, all of which have some contracts subject to this Standard. The contractor'…