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A Chief Information Security Officer (CISO) has created a survey that will be distributed to managers of mission-critical functions across the organization. The survey requires the managers to determine how long their respective units can operate in the event of an extended IT outage before the organization suffers monetary losses from the outage. To which of the following is the survey question related? (Choose two.)
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.
Service Cost
The actuarial present value of benefits attributed to employee service during a period, often recognized in pension expense accounting.
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