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PET scans of runners' brains conclusively demonstrate that endorphins circulating in the blood do not affect the brain and thus do not cause the "runner's high."
Other Comprehensive Income
This encompasses earnings, revenues, expenses, and gains or losses that are not included in net income, reflecting the total non-owner changes in equity.
Accrued/Prepaid Pension Cost
Expenses related to pension plans that have been incurred but not yet paid, or payments made in advance for future pension costs.
Defined Benefit Pension Plan
A retirement plan where employee benefits are calculated using a formula considering factors like salary history and duration of employment.
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