Economic Pension Expense Hint decided, economic, remember, different

laurab

I couldn't remember the economic pension expense formula to save my life. Somehow, looking at different EOCs, etc. I was able to derive a much simpler formula:

Economic Pension Expense = Contributions - (Change in Plan Assets - Change in PBO) = Contributions - Excess Contributions

So far it has worked wonders. Hadn't seen it in my reviews so decided to share. Hope it helps.