Accenture plc | 2013 | FY | 3

The changes in the defined benefit pension obligations, plan assets and funded status for fiscal 2013 and 2012 were as follows:
 
 
August 31,
 
2013
 
2012
 
U.S. Plans
 
Non-U.S. Plans
 
U.S. Plans
 
Non-U.S. Plans
Reconciliation of benefit obligation
 
 
 
 
 
 
 
Benefit obligation, beginning of year
$
1,881,544

 
$
1,145,964

 
$
1,433,884

 
$
1,046,251

Service cost
11,472

 
60,173

 
11,437

 
53,086

Interest cost
74,664

 
47,042

 
74,403

 
47,800

Participant contributions
—

 
5,792

 
—

 
7,058

Acquisitions/divestitures/transfers
—

 
(34
)
 
—

 
7,211

Amendments
—

 
(3,120
)
 
—

 
—

Curtailments
—

 
(471
)
 
—

 
—

Actuarial (gain) loss
(317,291
)
 
47,699

 
395,636

 
94,896

Benefits paid
(36,295
)
 
(38,899
)
 
(33,816
)
 
(30,710
)
Exchange rate impact
—

 
(32,569
)
 
—

 
(79,628
)
Benefit obligation, end of year
$
1,614,094

 
$
1,231,577

 
$
1,881,544

 
$
1,145,964

Reconciliation of fair value of plan assets
 
 
 
 
 
 
 
Fair value of plan assets, beginning of year
$
1,185,961

 
$
846,494

 
$
1,006,507

 
$
779,754

Actual return on plan assets
(95,320
)
 
78,312

 
202,018

 
67,724

Acquisitions/divestitures/transfers
—

 
—

 
—

 
6,935

Employer contributions (1)
511,418

 
55,490

 
11,252

 
55,052

Participant contributions
—

 
5,792

 
—

 
7,058

Benefits paid
(36,295
)
 
(38,899
)
 
(33,816
)
 
(30,710
)
Exchange rate impact
—

 
(33,895
)
 
—

 
(39,319
)
Fair value of plan assets, end of year
$
1,565,764

 
$
913,294

 
$
1,185,961

 
$
846,494

Funded status, end of year
$
(48,330
)
 
$
(318,283
)
 
$
(695,583
)
 
$
(299,470
)
Amounts recognized in the Consolidated Balance Sheets
 
 
 
 
 
 
 
Non-current assets
$
91,316

 
$
59,758

 
$
—

 
$
30,365

Current liabilities
(11,570
)
 
(9,511
)
 
(11,709
)
 
(8,953
)
Non-current liabilities
(128,076
)
 
(368,530
)
 
(683,874
)
 
(320,882
)
Funded status, end of year
$
(48,330
)
 
$
(318,283
)
 
$
(695,583
)
 
$
(299,470
)

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