Unfunded pension is a little bit different from unfunded warranty liabilities. The pension plan is not part of the accounts of the company; it is it's own entity. The company simply has to make certain cash contributions as per legal funding requirements. The pension expense and liability of the company are determined with certain actuarial and investment assumptions which allow a long term amortization of any shortfall or surplus. And of course this is hugely negotiable with the auditors and actuaries, so we know how that plays out! The warranty liability is however directly on the books of the company. So pick a number based on some spreadsheet calculation and tell the auditors to fly a kite, if they ever dared raise a query. Because who knows more about kites than warranties. And unless you are paying huge amounts of income tax on outrageous profits and you are looking and begging for expenses you know with exactly 100% assurance that the warranties are underestimated by factors of 10. But then again, when you buy a car that has almost no moving parts compared to an old ICE dinosaur who needs warranties!
I'll take door number 3 and 4. But you know that GS and boyz will be talking them behind closed doors because that simply means there is a huge need for new cash - the eleventh or fourteenth tranche. I say bring back Lehman Bros and Bernie Mad'f'off. They knew a thing or two about making numbers sing and pigs dance.
Now who is it that is running the deliveries to the Space Station? Oh yes, the Russian government. Because they have the technology and can do it for the right price. Those darn socialist pinko communists!