Pension expense US GAAP, expected or actual return?

As per question (mock afternon 2010), The economic pension expense is calculated as follows: Service Cost+Interest Cost+Actual Return on Plan Assets 86+147+41 But the company is a US GAAP company isnt it suppose to be expected return on plan asset?

Ignoring Actual G/L & prior service cost, US GAAP and IFRS are the same in treating the pension expense:

(1) ACCOUNTING pension expense = Service cost + Interest cost - EXPECTED pension expense

(2) ECONOMIC pension expense = Service cost + Interest cost - ACTUAL pension expense

FYI Economic pension expense has been removed from this year CFA L2’s syllabus (but pension expense is still in it)

FYI, when I say economic, I meant true, real and reflective of economic sustance which = total periodic pension expense. Doesn’t matter if the terminology is removed in new syllabus.