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assigned cost [3 entries]
  1. assigned cost    誘導原価
  2. to represent pension cost assigned to years prior to the current balance sheet date    当年度の貸借対照表日以前の年度における年金原価を示す
  3. to represent pension cost assigned to years prior to the inception of the pension plan    年金制度採用年度以前の年度における年金原価を示す
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