Pension CF Reclassification question, because, overall, paying, should

dvilayphet

Ok, so my logic is below (maybe serve as a study aid, assuming it's all true!) and then a quick question.

So generally your pension contribution is considered a CFO outflow.

However, you may reclassify from CFO if your contribution is > pension expense. You should reclassify to CFF outflow b/c your paying down overall pension obligation.

Opposite it true: If your pension contribution < pension expense, then you reclassify as a CFF inflow because it's kind of like borrowing to make up the difference to pay your PE (this is how I think of it...may not be exactly correct).

Is this all true? And if so, what numerical adjustment is made, i.e., what is reclassified? All of the pension contribution or just the difference between the PC and the PE.??

Thanks.