What if pension liability > funded status?

The new US standard after 15 December 2006 says that we should use funded status as net pension liability. Curriculum example on Vol.2 p.138 shows how to adjust it upward to the funded status value. What if pension liability is already larger than funded status? Do we keep it or replace it?

I htink you replace it…it should just always show the ECONOMIC status which is the funded status.