Examlex
Describe the two positive feedback loops involved in the defecation reflex.
Accumulated Benefit Obligation
The present value of future retirement benefits earned up to a certain point in time, under a defined benefit pension plan.
Prior Service Cost
Costs recognized when a pension plan initiates or changes, relating to services provided by employees in prior periods.
Net Periodic Pension Expense
The total cost recognized in a particular period related to pension plans, reflecting service cost, interest cost, expected return on plan assets, and other factors.
Unrecognized Past Service Cost
Costs associated with pension plan benefits earned by employees in prior periods not yet reflected in financial statements.
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