cash flow & economic pension expense

Was reviewing CF & economic pension expense… I understand how an EXCESS employer contribution over Eco. P. Expense (aka EPE) would be a CF recategorized from CFOps to CF Fin’g but when it comes to EPE>Contrib. why is this a CF, when it’s not actually cash? The liability goes up but I don’t see how/where it’s funded from/credited to CASH, it’s not like they have actual loan proceeds. Isn’t this just an “accounting” flow - i.e. “borrowing” from employees but accounted for by reducing equity - i.e. NON-cash? What am I missing? Thanks in advance.

…Should I be thinking of this like an increase in Accts. Payable? Because they DIDN’T pay it, it’s a source of cash?

The excess of Economic Pension Expense over actual Employer contribution should be looked upon as borrowing in the Cash Flow statement for analytical purposes. (Schweser). Basically, the Cash Flow from Operations (CFO) was overstated because the Employer did not contribute all that was needed to be contributed. So, not enough money was deducted (not enough outflow) from CFO. So, we need to reduce CFO and increase CFF (borrowing), net of tax of course.