okay i get under ifrs net pension a/l is just fv of plan assets - pbo and past service costs and remeasurements do not get factored in bc they go to profit and loss and OCI…when figuring out net pension for GAAP and they give you restated gains and losses or past service costs will we have to divide them by the service life before we make adjustments to the net pension asset or liability or do we assume thats been done…i guess it depends if they give u the service life in the ? material?