Here are entered works on the sharing of all profits or a predetermined percentage of them among all employees. Works on the distribution of money in the form of a bonus to employees as an outright gift or as a reward for outstanding achievement are entered under Bonuses (Employee fringe benefits). Works on any of a variety of wage payment methods in which workers receive additional earnings solely due to increases in productivity are entered under Gain sharing.
Works on individual bills of a general nature are further subarranged by fiscal year for which appropriations are being made, e.g. United States--Appropriations and expenditures, 1944.
Defined benefit pension plans -- Accounting -- Standards -- United States. / https://id.loc.gov/authorities/subjects/sh88007692 https://id.loc.gov/authorities/subjects/sh99002080 https://id.loc.gov/authorities/subjects/sh00007508 https://id.loc.gov/authorities/names/n78095330-781 : United States.