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According to the text, minimum-wage laws cause increases in
Defined Benefit Pension Plan
A retirement plan where employee benefits are calculated based on a formula considering factors like salary history and duration of employment, with the employer bearing the investment risk.
Pension Expense
The cost of a company's pension plan, recognized in its financial statements during a specific period.
Net Amortization
The process of gradually reducing the book value of an intangible asset over its useful life.
Interest Cost
A financial charge associated with borrowing funds or the cost incurred on debt over a specific period.
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