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Companies recognize the actuarial present value of the increase in PBO due to employee services rendered during the current period. This component of pension expense

  1. Companies recognize the actuarial present value of the increase in PBO due to employee services rendered during the current period. This component of pension expense is:
    1. Amortization of prior service credit
    2. Service cost
    3. Accumulated benefit obligation
    4. Interest on PBO

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