This chapter discusses employee benefits payable while the employee is providing services. This includes wages and salaries, cash bonuses, compensated absences, fringe benefits, non-monetary benefits, and benefits funded through a voluntary employees’ beneficiary associations (VEBAs). Deferred compensation arrangements are addressed in PEB 7, while pension and OPEB accounting are covered in PEB 1 through PEB 5 and other postemployment and termination benefits are covered in PEB 8.
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