Examlex
Which of the following is not a primary source of law?
Employer
An entity or individual that hires employees or workers.
Pension Expense
The cost recognized by an employer for maintaining a pension plan for its employees over a period.
Actual Return
The real gain or loss achieved on an investment over a specific period, including interest, dividends, and capital gains.
Expected Return
The anticipated amount of profit or loss one expects from an investment over a specified period, considering all potential outcomes.
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