Sonic Automotive, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Description of Business and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Employee Benefit Plans - Status of Supplemental Executive Retirement Plan (Detail)

v2.4.1.9

Employee Benefit Plans - Status of Supplemental Executive Retirement Plan (Detail) (Supplemental Employee Retirement Plans, Defined Benefit [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Supplemental Employee Retirement Plans, Defined Benefit [Member]
Change in projected benefit obligation:
Obligation at beginning of year	$ 5,263	$ 4,411
Service cost	1,467	1,967
Interest cost	251	169
Actuarial loss (gain)	1,174	(1,191)
Benefits paid	(179)	(93)
Obligation at end of year	7,976	5,263
Accumulated benefit obligation	6,002	4,089
Change in fair value of plan assets:
Employer contributions	179	93
Benefits paid	(179)	(93)
Funded status recognized	$ (7,976)	$ (5,263)

- Definition

For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same.

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- Definition

Amount of gain (loss) related to change in benefit obligation resulting from changes in actuarial assumptions, for example, but not limited to, interest, mortality, employee turnover, salary, and temporary deviation from the substantive plan.

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- Definition

1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.

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-Glossary Accumulated Postretirement Benefit Obligation

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- Definition

The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

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-Glossary Postretirement Benefits

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- Definition

The increase in the fair value of plan assets from contributions made by the employer.

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The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. Will normally be the same as the net Defined Benefit Plan, Amounts Recognized in Balance Sheet, Total.

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- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

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