bility for underfunded status. The Company measures plan assets and obligations that determine the funded status as of fiscal year end. See Note N. Self-Insurance The Company is primarily self-insured for workers' compensation, automobile and general liability costs. The self- insurance liability is determined

.2 million and $18.0 million for the years ended December 31, 2011 and 2010, respectively, and are included in general and administrative expenses. Self-Insurance — KUEH is self-insured for certain levels of general liability, workers' compensation, auto, property, and employee medical insurance coverage. Esti