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In the early twentieth century,harmony:
Pension Discount Rate
The interest rate used to determine the present value of future pension liabilities.
Current Cash Flows
The money that is moving in and out of a business in the present time, especially as it pertains to operating activities.
Past Service Costs
Costs related to pension plan benefits earned by employees in prior periods, which are recognized in the current period due to plan amendments or changes.
Actuarial Gains and Losses
Gains or losses that arise from the adjustment of assumptions or the application of actuarial models differently over time in evaluating a company's pension liabilities.
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