Examlex
A sample of small bottles and their contents has the following weights (in grams) : 4,2,5,4,5,2,and 6. What is the sample variance of bottle weight?
US GAAP
United States Generally Accepted Accounting Principles, which govern the preparation and reporting of financial statements in the U.S.
Prior Service Cost
Costs recognized when a pension plan is amended to increase benefits for employee service in prior periods, typically amortized over time.
Unrecognized Net Gain
A profit that has been realized but not yet recorded in the financial statements of a company.
Projected Benefit Obligation
The present value of estimated future pension benefits owed to employees, based on expected salary increases.
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