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In the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) - (“ASU -). This ASU requires employers to disaggregate the service cost component from the other components of net benefit cost. ASU - also provides explicit guidance on how to present the service cost component and the other components of net benefit costs in the income statement and allow only the service cost component of net benefit cost to be eligible for capitalization. The requirements of the new standard are effective for annual reporting periods beginning after and interim periods within those annual periods, which for the Trust is the quarter of The Trust is evaluating the new guidance to determine the impact it will have on our consolidated financial statements.