OK.
It's the "OFF BALANCE SHEET" debt that is the problem you moron! Delta is boosting its earnings by increasing its expected return on plan assets for its pensions. Currently it is 8.93% up from 8.82% in 2010 which is abnormally high and it is rising while the vast majority of others are falling. Assuming such a high EROPA lowers the amount of money that Delta has to pay into its pensions, lowering the company's expenses and increasing accounting earnings. Delta has pension obligations that exceed their market value by 132%. The problem is entirely fixable, but raising EROPA is worsening the problem not helping it. As of December 31, 2012, Delta's defined benefit pension plans had an estimated benefit obligation of $21.5j billion and were funded through assets with a value of $8.2 billion. Since I'm assuming your math skills are as poor as your ability to read a balance sheet, that is a difference of $13.3 billion of OFF BALANCE SHEET liabilities.
If you don't know how to read a balance sheet that is not my problem. If you want to stick your head in the sand and pretend it's not happening, by all means go right ahead just don't expect me to follow your lead. You clearly have a very active fantasy life and that obviously works for you.