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Supervisor ratings are examples of
Pension Expense
The cost incurred by an employer to fund its defined benefit pension plan, reflecting the amount needed to cover benefits earned by employees during the period.
Plan Assets
Assets set aside to meet future obligations, typically used in pension and retirement plans.
Pension Asset
An asset on the balance sheet, representing the company's surplus or prepaid contributions in its pension fund.
Journal Entries
Journal entries are the formal accounting record of financial transactions in the order they occur in a company’s financial system.
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