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    murtdoll's Avatar
    murtdoll Posts: 4, Reputation: 1
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    #1

    Dec 27, 2006, 08:22 AM
    Pension expense
    Is this the correct way to determine pension expense?

    Service cost + interest cost - actual return on plan assets
    CaptainForest's Avatar
    CaptainForest Posts: 3,645, Reputation: 393
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    #2

    Dec 27, 2006, 05:34 PM
    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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