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The components of the net pension cost for all defined benefit plans accounted for under SFAS No. 87, “Employers’ Accounting for Pensions,” are as follows: 

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The funded status of the company’s pension plans is based on valuations as of September 30. The following tables provide a reconciliation of the changes in the plans’ benefit obligation and fair value of assets for all plans accounted for under SFAS No. 87: 

## RECONCILIATION OF CHANGE IN BENEFIT OBLIGATION 

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## RECONCILIATION OF CHANGE IN FAIR VALUE OF PLAN ASSETS 

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The following table reconciles the plans’ funded status to the amounts recognized on the Consolidated Balance Sheets: 

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