Because the number of attacks have declined, piracy coverage prices have, too, said Amanda Holt, a vice president in the financial and professional liability unit at insurance brokerage Marsh in Norwich, England.

MSN: Pirates grow wealthy �� and get own letterhead

The state also uses a liability estimation method (the Projected Unit Credit method) that modestly understates accrued pension benefits, and amortizes its unfunded pension liabilities over a period slightly longer than the 30 years recommended by GASB.

FORBES: Pat Quinn's Illinois Budget: Spending Up, Program Spending Down