Net NonOperating Obligations = Non Operating Liabilities - Non Operating Assets Non Operating Liabilities = Total Liabilities - (Accounts Payable + Accrued Payroll + Accrued Income Taxes + Other Current Liabilites) Non Operating Assets = Marketable securities current + Marketable securities non current + Investments + Goodwill + Intangible assets + Prepaid pension benefits + Other Assets 2008: Non Operating liabilities = 15489 - (1301 + 644 + 350 + 1992) = $11202 Non Operating Assets = 373 + 352 + 111 + 5753 + 1398 + 36 + 1659 = $9682 Net non operating obligations = 11202 - 9682 = $1520 2007: Non operating Liabilities = 12947 - (1505 + 580 + 543 + 1833) = $8486 Net non operating assets = 579 + 480 + 298 + 4589 + 801 + 1378 + 728 = $8853 Net non operating obligations = 8486 - 8853 = -$367 Solution Net NonOperating Obligations = Non Operating Liabilities - Non Operating Assets Non Operating Liabilities = Total Liabilities - (Accounts Payable + Accrued Payroll + Accrued Income Taxes + Other Current Liabilites) Non Operating Assets = Marketable securities current + Marketable securities non current + Investments + Goodwill + Intangible assets + Prepaid pension benefits + Other Assets 2008: Non Operating liabilities = 15489 - (1301 + 644 + 350 + 1992) = $11202 Non Operating Assets = 373 + 352 + 111 + 5753 + 1398 + 36 + 1659 = $9682 Net non operating obligations = 11202 - 9682 = $1520 2007: Non operating Liabilities = 12947 - (1505 + 580 + 543 + 1833) = $8486 Net non operating assets = 579 + 480 + 298 + 4589 + 801 + 1378 + 728 = $8853 Net non operating obligations = 8486 - 8853 = -$367.