<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <nonSort>A </nonSort>
    <title>new look at accounting for pension costs</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hall, William Delaney</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Landsittel, David L.</namePart>
    <role>
      <roleTerm type="text">joint author.</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>Wharton School</namePart>
    <namePart>Pension Research Council.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ilu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Homewood, Ill</placeTerm>
    </place>
    <publisher>Published for Pension Research Council, Wharton School, University of Pennsylvania by R. D. Irwin</publisher>
    <dateIssued>c1977</dateIssued>
    <dateIssued encoding="marc">1977</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 183 p. graphs</extent>
  </physicalDescription>
  <note type="statement of responsibility">William D. Hall and David L. Landsittel.</note>
  <note>Bibliography: p. 181-183.</note>
  <subject authority="lcsh">
    <topic>Pension trusts</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="ddc">657/.833</classification>
  <identifier type="isbn">0256019711</identifier>
  <identifier type="lccn">76062634 //r85</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">770617</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527204927.0</recordChangeDate>
    <recordIdentifier source="BIBL">91898</recordIdentifier>
  </recordInfo>
</mods>
