Examlex
What is gap analysis? Why is gap analysis useful?
Salaries Payable
A liability account that records the amount of salaries due but not yet paid to employees.
Ceilings For Earnings
Limits set on the amount of income that can be considered for certain calculations, such as social security or pension benefits.
Defined Contribution
A type of retirement plan where the employer, employee, or both make contributions on a regular basis, but the final benefits received depend on the investment's performance.
Defined Benefit
A type of pension plan where the benefits that an employee will receive upon retirement are predefined based on factors like salary and tenure.
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