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Statement of Financial Accounting Standards No. 130 - page 52 / 57

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All Formats:  Accompanying Statement of Financial Position

                                      Enterprise

                           Statement of Financial Position

                                  December 31, 19X9

Assets:

   Cash                                                 $   150,000

   Accounts receivable                                      175,000

   Available-for-sale securities                            112,000

   Plant and equipment                                      985,000

      Total assets                                      $ 1,422,000

                                                        ===========

Liabilities:

   Accounts payable                                     $   112,500

   Accrued liabilities                                       79,250

   Pension liability                                        128,000

   Notes payable                                            318,500

      Total liabilities                                 $   638,250

                                                        ===========

Equity:

   Common stock                                         $   200,000

   Paid-in capital                                          400,000

   Retained earnings                                        141,750

|  Accumulated other comprehensive income                    42,000

      Total equity                                          783,750

      Total liabilities and equity                      $ 1,422,000

                                                        ===========

===========================================================================

Appendix C

ILLUSTRATIVE EXAMPLES OF THE DETERMINATION

OF RECLASSIFICATION ADJUSTMENTS

132.  This Statement requires that an enterprise determine reclassification

adjustments for each classification of other comprehensive income, except

minimum pension liability adjustments.  An enterprise may display

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