Examlex
An increase in quantity supplied:
Other Postretirement Benefits
Benefits, other than pensions, provided to employees after they retire, such as health insurance.
Accrual Basis
An accounting method that records income and expenses when they are earned or incurred, regardless of when cash transactions happen.
Plan Assets
Plan assets refer to the pool of assets that are held by a pension fund or other employee benefit plan to fund the benefits owed to participants.
Discount Rate
The interest rate used in discounted cash flow analysis to determine the present value of future cash flows.
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