Evaluate this statement: The excess of the actual return on plan assets over the expected return decreases

Question:

Evaluate this statement: The excess of the actual return on plan assets over the decreases the employer's pension cost.

Expected Return
The expected return is the profit or loss an investor anticipates on an investment that has known or anticipated rates of return (RoR). It is calculated by multiplying potential outcomes by the chances of them occurring and then totaling these...