TPCC的另一种算法？

问题如下：

Loris says to Paul that he is aware that the company’s actual return on pension plan assets exceeds its expected return and asks Paul to use the information in Exhibit 2 to calculate the net periodic pension cost and the total periodic pension cost for Atlantic for 2013.

Atlantic Preserve’s total periodic pension cost (in $ thousands) for 2013 is closest to:

选项：

A.

183.

B.

704.

C.

2,267.

解释：

The total periodic pension cost is the change in the net pension asset or liability excluding the effect of the employer’s periodic contribution to the plan.

aA net pension liability is a negative funded status.

bTotal periodic pension cost represents the decrease in the net pension liability by $183 thousand and the employer’s contribution of $887 thousand: $887 – $183 = $704 thousand.