Source: CFAI March 2014 mock; Case of Atlantic Reserves
There are 2 separate questions. One asks for “Periodic Pension Cost” and the other asks for “Total Periodic Pension Cost”.
A/c to the solution,
Periodic Pension Cost = Service cost + interest cost - expecteted return on plan assets
Total Periodic Pension Cost = same as above except they use actual return on plan assets
Is this an error? I used Schweser to study and I didn’t find this distinction in the book.