“As an alternative the city should consider an asset transfer, a common practice in the private sector. This entails depositing an income-producing asset owned by the government into a pension fund. An asset transfer does not require going into debt; rather, the city would be using an existing publicly owned asset that was previously was valued at cost. The transfer enables the asset to be accounted using its higher market value to boost funding ratios. (Admittedly, valuing public assets is not easy in that there is not a ready market for public assets. …”