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3 How does U.S. GAAP require the prior service cost related to retirees to be recognized? A Amortize over the average remaining working lives of

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3 How does U.S. GAAP require the prior service cost related to retirees to be recognized? A Amortize over the average remaining working lives of active employees Recognize immediately Don't recognize at all Amortize over remaining expected life of the retirees

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