ok, if the company has a current pension liab on the balance sheet and you have to add an additional liability due to the funded status, i realize that you adjust by adding an amt to the liablity and a decrease of the deferred tax liab and equity accounts. now, if the company is showing a pension asset on the bal sheet, and the funded status shows a liability, i’m a bit unsure how to adjust for this… let’s say they have 500 pension asset and funded status is -1000. i know we would remove the 500 asset, and increase pension liab by 1000, but what would other adjustments be?