Why this is mistaken
Wrong: Actual return is the return credit in pension cost.
Correction: Actual return reconciles plan assets; expected return enters periodic cost, and their difference enters the gain-or-loss bridge.
Where to watch
When this mistake may appear
- A benefit-plan analysis treats this claim as true: Actual return is the return credit in pension cost.
Check your work
Your work may contain this mistake if:
- Actual return is the return credit in pension cost.