flyinggirl

i actually always work the other way - B/S liability to funded status (it's easier to remember and makes more sense)

B/S Liability (198.4)
Acturial gain will reduce that liability 108
amortization of gain will increase that liability (21.6)

funded status = (112)

if you can remember this - then you can always work from funded status to B/S.

hope this helps