Examlex
When collecting a timed urine specimen for laboratory analysis:
Interest Cost
The total interest expense associated with borrowing money, including the amortization of any discount or premium, relevant to the period in which it is incurred.
Prior Service Cost Amortization
The process of allocating the cost of retroactively awarded benefits of an employee's pension plan over several years.
Projected Benefit Obligation
Projected Benefit Obligation (PBO) is a measure of the estimated total amount a pension plan needs to cover future pension benefits owed to employees, based on expected future salary increases.
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