FRA: Pension Accounting interest, investment, following

badonkus

Reference: Schweser FRA Reading #24 pg. 123, #5

The answer calculates Economic pension expense as $15 with the following formula:
Econ pension exp = Current service cost + interest cost - actual investment return
Econ pension exp = 63 +29 - 77 = 15


However, when I use an alternative formula I get a the same answer but with a negative number:

Econ pension exp = (End funded status - Beginning funded status) - Employer contributions
Econ pension exp = (120 - 87) - 48 = -15

Is my formula wrong?