San Diego may change pension accounting

In a recent article at the Union-Tribune of San Diego, they talk about the short-comings of many of the current shortcomings cities are facing when it comes to pension plans. San Diego, in particular, is thinking of changing their accounting methods in order to improve the problems they are facing because of the decrease in investments in their pension funds. It would currently increase their short term savings by millions of dollars. What do you think of plans like these?