Examlex
An instance of employee discrimination that affects the protected group as a whole is classified as disparate treatment.
Unrecognized Prior Service Cost
Costs arising from retroactive benefits granted in a pension plan amendment, not immediately recognized as pension expense in financial statements.
Straight-Line Method
A depreciation method that allocates an equal amount of depreciation each year over the asset's useful life.
Pension Plan Accounting
The process of recording and managing all the financial aspects of a pension plan, including its liabilities and assets.
GAAP
Generally Accepted Accounting Principles, which are a common set of accounting rules and standards for financial reporting.
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