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An employee of Reliable Mfg. Co had health care benefits with a p.v of 15,000 at the end of 2017. The employee had an estimated

An employee of Reliable Mfg. Co had health care benefits with a p.v of 15,000 at the end of 2017. The employee had an estimated of 32 years of service and 9 of these had been completed. If interests costs are 5% determine 2017 and 2018 EPBO and APBO?

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