Examlex
Match the equation with the surface it defines.
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Pension Expense
An expense recognized by companies related to the cost of providing pension benefits to employees, calculated according to actuarial estimates and accounting standards.
Expected Return
The predicted average return on an investment over a given period, factoring in the probabilities of all possible outcomes.
Defined Benefit Plans
A type of pension plan where the benefits that an employee will receive on retirement are calculated based on factors such as salary history and length of employment.
Defined Contribution Plan
A type of retirement plan where the amount of the employer's annual contribution is specified, with the final benefits received by the employee depending on the investment's performance.
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