The amount of additional pension liability needed on the balance sheet is based upon

		The amount of prior service cost
		The amount of non-recognized accumulated pension gain/loss
		A reduction in the expected life of current and past employees
		The amount of projected benefit obligation exceeding plan assets

The corridor approach for a defined pension benefit plan

		Is used to determine how much interest on projected benefit obligation to add to pension expense
		Is used to determine the minimum amount of accumulated unamortized net gains or losses that must be added to pension expense for the year
		Is used to determine the amount of prior service cost to add to pension expense for the year
		Is use to determine the pension plans over or under funded status

Declaration of a cash dividend in stock

		Increases the current ratio
		Decreases the amount of working capital
		Increases total stockholders equity
		Decreases book value per share of stock outstanding