Pension Expense (Defined Benefit)
Formula
Service Cost + Interest Cost - Expected Return on Plan Assets ± Amortization of Prior Service Cost ± Amortization of Net G/L
Interactive Calculator
| Component | Value |
|---|---|
| Service Cost | |
| Interest Cost | |
| Expected Return on Plan Assets | |
| Amortization of Prior Service Cost | |
| Amortization of Net Gain/Loss | |
| Net Pension Expense | — |
CategoryPension
ComponentsNet Pension Expense; Service Cost; Interest Cost; Expected Return on Plan Assets; Amortization of Prior Service Cost; Amortization of Net Gain/Loss
Example100 + 50 - 40 + 5 + 3 = $118K
External Links
- Pension#Accounting — Wikipedia