Examlex
If a star has a peak intensity at 580 nm, what is its temperature?
Defined Benefit Pension Plans
Retirement plans promising a specific benefit at retirement, which is usually calculated through formulas involving salary and years of service.
Other Postretirement Benefits
Benefits, other than pensions, provided to employees after they retire, such as health insurance.
Accrual Basis
An accounting method that records income and expenses when they are earned or incurred, regardless of when cash transactions happen.
Plan Assets
Plan assets refer to the pool of assets that are held by a pension fund or other employee benefit plan to fund the benefits owed to participants.
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