Defined Benefit Plan : US GAAP

CFA Level II FRA
#1

Hello,

Can someone example with example what actual return and expected return would be for calculating Defined Benefit Plan?

Recognized immediately in P&L or, more commonly, recognized in OCI and subsequently amortized to P&L using the corridor or faster recognition method.b

Difference between expected and actual return on assets = Actual return – (Plan assets × Expected return).

Pg 84 CFAI.

Thanks