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The cognitive approach to explaining the etiology of depressive disorders maintains that people who are more likely to develop depressive disorders tend to do all of the following EXCEPT
Prior Service Cost
The cost of additional benefits granted to employees in a pension plan amendment, attributed to employee service in prior periods.
Actuarially Determined
Usually pertaining to pension schemes, insurance, or finance, calculated based on actuarial methods and assumptions about future events.
Pension Expense
the cost recognized by an employer for the benefits provided to employees' post-retirement, calculated based on projected obligations and plan assets.
Pension Expense
represents the cost incurred by an employer for maintaining a retirement benefits plan for its employees over a specific period.
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