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GAAP for pension plans requires companies with defined benefit pension plans to
Physiological State
The condition of normal function of a living organism’s body, including its physical and chemical processes.
Motivational Arousal
The process of being internally stimulated to perform an action or behavior due to personal drive or desire.
Physiological Needs
Basic life needs required for human survival, such as air, water, food, shelter, and sleep, according to Maslow's hierarchy of needs.
Drive-Reduction Theory
A psychological concept proposing that the motivation of behavior is the reduction of drives, which are primarily biological needs that trigger arousal.
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