| http://www.w3.org/ns/prov#value | - In addition to including factors examined in prior research (i.e., amortization period, expected rate of return, and salary growth assumption), we provide empirical evidence regarding all of the actuarial methods and assumptions in GASBS No. 27, including actuarial cost methods, methods used to determine the actuarial value of plan assets, inflation rates, amortization methods, and open or closed
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