The process of assigning the cost of postretirement benefits to the years during which those benefits are assumed to be earned by employees is called:

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The process described in the question is known as attribution. This is the process of assigning the cost of postretirement benefits to the years during which those benefits are earned by employees. This is typically done using actuarial calculations, which take into account various factors such as the expected cost of medical expenses, life expectancy, and the expected return on invested funds. Restitution and retribution are not relevant concepts in this context, and assignation is not a commonly used term in accounting.

The Process of Assigning the Cost of Postretirement Benefits to the Years