Periodic pension cost vs total periodic pension cost?

Yes, someone please reply to this. I found this chapter to be easily the worst-explained of all the CFAI readings. It actually made me angry as it seemed as if they were purposely not explaining things well.
 
I have deleted the material here cos my explanation was not completely accurate.
 
The CFA does a really piss poor job with naming these stuffs.
Expense is the same thing as Cost.
Total cost is the same as Total Expense
Periodic pension cost is the same as Periodic pension expense
Total Periodic Pension expense is NOT the same as Net Periodic Pension expense.
It’s quite a bit annoying how everything has one or two different names and sometimes the same meaning.
 
Even I am struggling with the two. Couldn’t find a single line stating a difference.
 
Periodic pension cost and total pension cost they are the same thing. All calculation of pension cost comes out to the same figure (IFRS vs GAAP). The only difference is where the components are listed in the financial statements.
In last year’s curriculum pension cost used to be called “pension expense” so if you are using old books you are probably getting confused by seeing this. CFAI don’t use “pension expense” anymore
 
Pension expense is sometimes referred in the curriculum. As I understand it (vs. pension cost), pension expense is a subset of pension cost, as it’s the component recognized in the IS only. In contrast, pension cost is the total cost for a given period, so some of its components is included in the IS and others in “Other comprehensive income”.
 
Pension actuary here. Paragraph 2.4.3 (p. 192) is indeed weak. I don’t see a distinction between net periodic pension cost & total periodic pension cost. In the example they give, NPPC = TPPC = $500.
 
They are all the same!!!!!
Here are some direct definitions lifted from the CFAI material
The total periodic pension cost is the change in the net pension liability adjusted for the employer’s contribution into the plan. ———Page 210 volume 2
In other words, Total Periodic Pension Cost = Change in Funded Status - Employers contribution.
The periodic cost of a company’s DB pension plan is the change in the net pension liability or asset adjusted for the employer’s contributions.——— Page 177 volume 2
In other words, Periodic cost = Change in Funded status - Employers contribution.
The relation between the net periodic pension cost and the plan’s funded status can be expressed as Net periodic pension cost = Ending funded status – Employer contributions – Beginning funded status
—–Page 210 volume 2
In other words Net Periodic Pension cost = Change in Funded status - Employer’s contribution.
Summary:
Periodic Pension cost = Total Periodic Pension Cost = Net Periodic Pension Cost = [Change in Funded status - Employer’s contribution]
 
the confusion arises when they ask about periodic pension cost and periodic pension expense and how each is calculated under US GAAP and IFRS etc.
 
my understanding is the same as Lili_ wrt to pension cost and pension expense and i am finding it difficult to recall the differences when solving questions.
 
Changing my answer based on a Schweser question & EOC #9:
What CFAI calls total periodic pension cost is just:
EOY funded status -
BOY funded status -
employer contribution during the year.
Where funded status = FV pension assets - PBO.
 
God this brings back a few painful memories from pension accounting.
 
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