Examlex
A(n) ____ drive is a special type of USB flash drive that is preconfigured to autoplay when it is inserted into a computer.
Prior Service Cost
The cost associated with retroactive benefits granted in a pension plan amendment, recognized over the service lives of affected employees.
Plan Assets
Assets that are specifically earmarked to pay pension benefits, typically held in a pension fund.
Pension Expense
An accounting charge representing the cost to a company of providing retirement benefits to employees during a particular time period.
Projected Benefit Obligation
An actuarial measure of the present value of pension benefits owed to employees, accounting for projected salary increases.
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