I don't think this is a possible equation because the employer is the one that controls the cash flow. That alone would seem to preclude protection of the employee. Being that we are always on the liability side of the ledger.. ALWAYS.. I don't see how this can be done.... unless.. we are paid with some sort of secondary market type deal.. i.e. stock, with the stipulation that we can sell it IMMEDIATELY on the open market as soon as it shows up in our account. That way, it does not directly affect DAL's bottom line but rather the market cap which is wall street gibberish anyway and has nothing to do with the day to day operations of the company... other than something like that, good luck defining the equation..