Houjichasan

Pension Expense =
Current Service Cost
+ Interest Cost
- Expected Return on Assets
+/- Amortization of (gain) or losses
+ Amortization of past service costs


Economic Pension Expense =
Change in Funded status - Employer contributions
OR
Change in PBO (exluding Benefits Paid) - Actual Return on Plan Assets


Actual Return on Plan Assets? Is a formula given? Wouldn't this just be what is earned by the investments? Or you could you the reconciliation of plan assets to extrapolate this number if given the right info.