Examlex
is to biological categories as gender is to ________categories.
Ultimate Pension Payments
The total amount of pension payments that will be made to an employee under a defined benefit pension plan over the course of their retirement.
Service Cost
The actuarial present value of benefits earned by employees in the current period under a defined benefit plan, included in pension expense.
Interest Cost
The cost incurred by an entity for borrowing funds, typically reflected as an expense in the income statement.
Pension Expense
The annual cost recognized by an employer for maintaining a retirement plan for its employees.
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