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Full text: 退職給付引当金 ……従業員の退職給付に備えるため、当連結会計年度末にお ける退職給付債務の見込額に基づき計上しております。

My issue: 計上, Is it appropriation or recorded?

My understanding: Retirement benefit allowance... In order to prepare for employees' retirement benefits, the estimated amount of retirement benefits obligations is appropriated at the end of the current consolidated fiscal year.

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The basic meaning of 計上(する) is just "to include something" or "to take something into account" in financial calculations. In the context of budgeting, "to appropriate" or "to allocate" can be used. 計上 is commonly used also in a year-end financial report (e.g., 10月の台風による特別損失として15億円を計上しました).

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