Examlex
The best-fitting regression line can be used to:
Corridor
A method used in pension accounting to amortize certain actuarial gains and losses over time.
Unrecognized Loss
A loss that has occurred but has not yet been reported in the financial statements because it has not been realized through a transaction.
Amortization
A process of spreading out a loan's cost over its lifespan, reducing the value of an intangible asset or debt over a specified period.
Projected Benefit Obligation
An estimate of the total amount of benefits to be paid out to employees in a defined benefit pension plan, based on current and future salary levels.
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