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In which document is the idea of equality mentioned?
Prior Service Cost
Costs recognized when a pension plan initiates or changes, relating to services provided by employees in prior periods.
Net Periodic Pension Expense
The total cost recognized in a particular period related to pension plans, reflecting service cost, interest cost, expected return on plan assets, and other factors.
Unrecognized Past Service Cost
Costs associated with pension plan benefits earned by employees in prior periods not yet reflected in financial statements.
Periodic Pension Expense
The total expense recognized in a period related to an organization’s pension plan.
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