Question: For other comprehensive income for example on on http://www.chegg.com/homework-help/intermediate-accounting-15th-edition-chapter-20-problem-13e-solution-9781118147290 problem. We calculate OCI Liability and OCI Assets. The thing i need help understanding is why

For other comprehensive income

for example on on http://www.chegg.com/homework-help/intermediate-accounting-15th-edition-chapter-20-problem-13e-solution-9781118147290 problem. We calculate OCI Liability and OCI Assets.

The thing i need help understanding is why the Liability is a Loss and why the Asset is a gain. The Asset makes more sence, But I do not understand the Liability Loss. Can anyone explain the reasoning of choosing gain or loss for liability and asseets. thank you!!

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