when calculate the funding status for pension, it is ending balance of asset - ending balance of liability, there are some items will be included when do ending balance calculation, some not. besides those common items included, it also includes items: Actuarial Loss Assets for Acquisitions Liab from Acquisitions items not includes: Unrecognized Prior Service Cost Expected Return on Plan Assets Amortization of Unrecognized Prior Service Cost Amortization of Unrecognized Loss anybody have more to add? Thanks.