Below is part of Harnischfeger's footnote on Postretirement Benefits other than Pensions from its X6 Annual report.

\begin{array}{lrr} \text {(in thousands)}&\underline{X 6}&\underline{X 5}\\ \text {Accumulated postretirement benefit}\\ \text {obligation (APBO)} &\$ 69,439 &\$ 78,800 \\ \text {Plan assets at fair value}\\\text { APBO in excess of plan assets } & 69,439 & 78,800 \\\text { Unrecognized prior service credit } & 20,653 & 31,433 \\\text { Unrecognized gain } & \underline{7,214} & \underline{7,873} \\\text { Accrued postretirement benefit liability } & \underline{97,306} & \underline{118,106} \\ \text { Less: Current portion } & 18,492 & 16,501\\&\underline{\underline{ \$78,814}}&\underline{\underline{ \$101,605}}\end{array}

\begin{array}{lrr}\text { (in thousands) }&\underline{X 6}&\underline{X 5}\\\text { Service cost } & \$ 327 & \$ 502 \\\text { Interest cost on APBO } & 5,623 & 6,475 \\\text { Amortization of prior service (credit) } & (10,780) & (9,417) \\\text { Net amortization and deferral } &\underline{ (2,624)} &\underline{ (225)} \\ \text { Net periodic postretirement benefit cost } &\underline{\underline{ \$(7,454)}} &\underline{\underline{ \$(2,665)}}\end{array}

a. What amount is Harnischfeger showing as a liability on their balance sheet with respect to postretirement benefits other than pensions at the end of fiscal X6?
b. What amount is Harnischfeger showing as an expense on the income statement for the fiscal year X6?
c. Why is Harnischfeger's accrued postretirement benefit liability greater than the APBO?
d. If Harnischfeger wanted to reduce its APBO how might they do it? Provide three ways.

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