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Which of the following type of exercises involves movement but with muscle tension remaining the same?
Projected Benefit Obligation
The present value of estimated future pension benefits owed to employees, based on expected salary increases.
Prior Service Cost
Costs that arise when a pension plan is amended to increase benefits for employee service provided in prior periods, recognized over the service periods of affected employees.
Unrecognized Prior Service Cost
Costs associated with retroactive benefits granted in pension plans, which are not immediately recognized as an expense but are amortized over time.
Years-Of-Future-Service Method
An actuarial technique used to calculate pension benefits, taking into account the expected years of service remaining for an employee.
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