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If the firm expects to collect or pay more than one year after the balance sheet date, the balance sheet classifies these as noncurrent assets and noncurrent liabilities, respectively.
Collective Bargaining Agreements
Legal contracts between employers and workers' unions outlining wages, hours, benefits, and working conditions.
Rank and File Approval
The process by which ordinary members of an organization, particularly a union, endorse decisions or policies, typically through voting.
Pattern Bargaining
A labor negotiation strategy where the terms agreed upon in one bargaining unit or company serve as a model for negotiations in others.
Concession Bargaining
A negotiation process in which the labor union agrees to give up certain benefits or conditions in exchange for something else from the employer.
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