| http://www.w3.org/ns/prov#value | - Variables affecting plan valuation and the current value of unfunded liabilities that may differ from plan to plan include the liability accrual method (with GASB currently allowing seven different methods, of which three are in common use), the assumptions about wage inflation and (if there is an automatic COLA) price inflation, the valuation of assets, and the interest rate (i.e., the assumed ra
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