When accounting for funded postretirement benefit plans,which one of the following is subtracted in the calculation of postretirement benefit expense?

A) Interest cost
B) Actual return on plan assets
C) Expected return on plan assets
D) Service cost

Postretirement Benefit Expense

The cost recognized by companies related to the various benefits provided to employees after retirement.

Funded Postretirement Benefit Plans

Retirement plans for which assets have been set aside in advance to pay future benefits owed to employees, securing the promised benefits.

Benefit Expense

The costs incurred by a company for the health benefits, retirement benefits, and other perks offered to employees.