A government sponsoring a defined benefit pension plan changes an assumption underlying the measurement of the net pension liability. Assuming the estimate of this liability increases, how will this be reflected in the government-wide statements?

• As an increase in the net pension liability and an expense.
• As an increase in the net pension liability and an intangible asset.
• As an increase in the net pension liability and a deferred outflow of resources.
• None of the above, changes in estimated are not recorded.