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Each time variable X increases by one unit, variable Y decreases by 1.3 units. Variables X and Y are related.
Defined Benefit Pension Plans
Pension plans where an employer promises a specified pension payment upon retirement, based on an employee's earnings history, tenure of service, and age.
OCI
Other Comprehensive Income includes revenues, expenses, gains, and losses that are not included in net income, affecting the equity section of the balance sheet.
Discontinued Operations
Parts of a company's operations that have been sold or terminated, which are reported separately from continuing operations on financial statements.
Tax Rate
The percentage at which an individual or corporation is taxed.
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