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Home > Business & Careers > Accounting   »   Pension expense

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Old Dec 27, 2006, 07:22 AM
murtdoll
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Pension expense
Is this the correct way to determine pension expense?

Service cost + interest cost - actual return on plan assets

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Old Dec 27, 2006, 04:34 PM   #2  
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Pension Expense =
+ Service cost
+ Interest on the Liability
- Expected return on Plan Assets
+ Amortized Past Service Costs
+/- Amortized Net Actuarial Gain or Loss
+/- Amortized Transitional Asset or Obligation
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