OSHKOSH CORPORATION NOTES OF CONSOLIDATED FINANCIAL STATEMENTS
December 31,
2025
2024
Recognized in accumulated other comprehensive income (loss) as of end of period (net of taxes): Net actuarial loss (gain) $
(4.4) $
0.7 8.0 8.7
Prior service benefit
6.8
$
2.4 $
December 31,
2025
2024
Weighted-average assumptions as of end of period: Discount rate
5.02%
5.41%
Expected return on plan assets n/a The components of net periodic pension benefit cost and net periodic post-employment benefit cost were as follows (in millions): Pension Benefits Year Ended December 31, 2025 2024 2023 Components of net periodic pension benefit cost: Service cost $ 5.1 $ 6.2 $ 6.6 Interest cost 17.9 16.8 16.6 Expected return on plan assets (21.7) (20.7) (19.4) Amortization of prior service cost 1.7 1.7 1.9 Amortization of net actuarial gain (5.8) (2.6) (2.4) Expenses paid 0.6 0.7 1.0 Net periodic pension benefit cost $ (2.2) $ 2.1 $ 4.3 Other changes in plan assets and benefit obligations recognized in other comprehensive income: Net actuarial gain $ (9.8) $ (43.5) $ (12.5) Amortization of prior service cost (1.7) (1.7) (1.9) Amortization of net actuarial gain 5.8 2.6 2.4 $ (5.7) $ (42.6) $ (12.0) Weighted-average assumptions: Discount rate 5.63% 4.89% 5.09% Expected return on plan assets 6.50% 6.50% 6.50% n/a
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