Analyzing and Interpreting Pension Disclosures Assume E.I. Du Pont De Nemours and Co.'s 10-K report has the following disclosures related to its retirement plans ($ millions).

Obligations and Funded Status	Pension Benefits
December 31 ($ millions)	2010	2009
Change in benefit obligation
Benefit obligation at beginning of year	$ 22,770	$ 21,506
Service cost	207	192
Interest cost	1,262	1,270
Plan participants' contributions	18	17
Actuarial loss (gain)	1,218	1,392
Benefits paid	(1,584)	(1,608)
Amendments	--	--
Net effects of acquisitions/divestitures	33	1
Benefit obligation at end of year	$ 23,924	$ 22,770
Change in plan assets
Fair value of plan assets at beginning of year	$ 17,143	$ 16,209
Actual gain on plan assets	2,015	2,219
Employer contributions	782	306
Plan participants' contributions	18	17
Benefits paid	(1,584)	(1,608)
Net effects of acquisitions/divestitures	29	--
Fair value of plan assets at end of year	$ 18,403	$ 17,143
Funded status
U.S. plans with plan assets	$(3,408)	$ (3,594)
Non-U.S. plans with plan assets	(652)	(543)
All other plans	(1,461)	(1,490)
Total	$ (5,521)	$ (5,627)

	Pension Benefits (in millions)
Components of net periodic benefit cost (credit) and amounts recognized in other comprehensive income	2010	2009	2008
Net periodic benefit (credit) cost
Service cost	$ 207	$ 192	$ 209
Interest cost	1,262	1,270	1,286
Expected return on plan assets	(1,435)	(1,603)	(1,932)
Amortization of loss	507	278	56
Amortization of prior service cost	16	18	18
Curtailment/settlement loss	--	--	1
Net periodic benefit (credit) cost	$ 557	$ 155	$ (362)
Changes in plan assets and benefit obligations recognized in other comprehensive income
Net loss (gain)	634	781	6,397
Amortization of loss	(507)	(278)	(56)
Prior service costs	--	--	4
Amortization of prior service cost	(16)	(18)	(18)
Curtailment/settlement loss	--	--	(1)
Total recognized in other comprehensive income	$ 111	$ 485	$ 6,326
Total recognized in net periodic benefit cost and other comprehensive income	$ 668	$ 640	$ 5,964

Weighted-avg. assumptions used for net periodic benefit cost for years ended Dec. 31	2010	2009	2008
Dicsount Rate	5.80%	6.14%	6.01%
Expected return on plan assets	8.64%	8.75%	8.74%
Rate of compensation increase	4.24%	4.30%	4.28%

The following benefit payments, which reflect future service, as appropriate, are expected to be paid:

($ millions)	Pension Benefits
2011	$ 1,593
2012	1,528
2013	1,521
2014	1,527
2015	1,544
Years 2016-2020	8,002

HINT: Do not use negative signs with your answers.

(a) How much pension expense (revenue) does DuPont report in its 2010 income statement?

DuPont reports pension expense of ???? (million).

(b) DuPont reports a $1,435 million expected return on pension plan assets as an offset to 2010 pension expense. Approximately, how is this amount computed (estimate from the numbers reported)? (Round your dollar answers to the nearest whole number.)

$ ???? million x ??? % = $???? million - What is DuPont's actual gain realized on its 2010 pension plan assets?

??? ($ million)

- DuPont's pension plan is underfunded by $??? million