In the reading, one of the components of pension expense was expected return on plan assets. However, I was doing an old mock exam and the question (which asked for economic pension expense… does “economic” make a difference?) took the actual return, not the estimate. Both figures were given in the question so I want to make sure I use the right one to calculate on the day of the exam. I googled everywhere and got both answers on random sites.
The answer is on p 219. THe first line (the beginning of line on page 218), and exhibit 8 on p. 219. Economic is not reported cost. Economic expense is calculated using actual return.