Examlex
What is the purpose of teaching with picture and word sorts?
Projected Benefit Obligation
An estimate of the total amount that an employer anticipates to pay for employee benefits in the future.
Accumulated Benefit Obligation
The present value of benefits earned by employees in a defined benefit plan, to be provided at some time in the future based on their service to date.
Pension Liability
The present value of the future pension payments that a company is obligated to pay to its retired employees, representing a financial liability on the company’s balance sheet.
Projected Benefit Obligation
A liability amount in a company's pension plan, estimating the total benefits to be paid to employees in the future.
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