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Matching
-Combining two or more servers to appear as one single unit.
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.
Plan Assets
The resources that a pension plan has accumulated to cover future obligations to participants.
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