Notes to Consolidated Financial Statements Note  23 : Employee Benefit Plans  We provide pension, other retirement and post-employ- ment benefits for almost all of our employees. These include DB pension plans, plans that provide other employee future benefits and DC pension plans. For DB pension plans with an accrued benefit obliga- tion that was more than plan assets: The table below shows the change in benefit obliga- tions, change in fair value of plan assets and the  funded status of the DB plans. (1) Costs in 2004 relate to the employee departure programs announced at Bell Canada. See Note 4,  Restructuring and Other Items , for more information. (2) Costs in 2004 mainly relate to DB pension plan amendments at Aliant whereby certain bargaining unit employees and eligible management employees were awarded past service benefits. (3) Costs in 2003 mainly relate to Bell Canada’s sale of its 89.9% ownership interest in Certen. For DB pension plans with an accrued benefit obliga- tion that was less than plan assets: • the accrued benefit obligation was $261 million at December 31, 2004, and $9,773 million at Decem- ber 31, 2003 • the fair value of plan assets was $400 million at December 31, 2004, and $10,564 million at Decem- ber 31, 2003. • the accrued benefit obligation was $14,087 million  at December 31, 2004, and $2,732 million at Decem- ber 31, 2003 • the fair value of plan assets was $12,630 million at December 31, 2004, and $2,005 million at Decem- ber 31, 2003. PENSION BENEFITS OTHER BENEFITS  2004 2003 2004 2003 Accrued benefit obligation, beginning of year 12,505 11,815 1,615 1,628 Current service cost 228 217 31 31 Interest cost on accrued benefit obligation 806 757 104 105 Actuarial (gains) losses 772 513 102 (52) Benefit payments (725) (716) (81) (87) Employee contributions 8 6 –  –  Special termination costs  (1) 660 (27) (12) –  Plan amendment  (2) 77 4 14 2  Divestitures and other  (3) 17 (64) (1) (12) Accrued benefit obligation, end of year 14,348 12,505 1,772 1,615 Fair value of plan assets, beginning of year 12,569 11,587 133 125  Actual return on plan assets 1,074 1,583 4 8 Benefit payments (725) (716) (81) (87) Employer contributions 97 155 81 87 Employee contributions 8 6 – – Divestitures and other  (3) 7 (46) – – Fair value of plan assets, end of year 13,030 12,569 137 133 Plan surplus (deficit) (1,318) 64 (1,635) (1,482) Unamortized net actuarial (gains) losses  2,304 1,682 47 (58) Unamortized past service costs 129 71 17 2 Unamortized transitional (asset) obligation (35) (80) 227 270 Valuation allowance (127) (124) – – Accrued benefit asset (liability), end of year  953 1,613 (1,344) (1,268) Accrued benefit asset included in other long-term assets 1,128 1,728 – –  Accrued benefit liability included in other long-term liabilities (175) (115) (1,344) (1,268) 112 Bell Canada Enterprises  2004 Annual Report Components of Accrued Benefit Asset (Liability)