The Old Method or the New Method?

There are a few things in accounting we really disagree with and whether they might be material to somebody trying to evaluate Berkshire. These so-called benefits, excess benefits, used to go through the shareholders' equity line on the balance sheet. Which accounting method makes more sense to you, the old method or the new? Johnny, I think you know a lot more about it than I do. It's not a factor that will enter into Berkshire, so I really have not.