Tucked away at the bottom of its 2005 income statement issued last week, Ford Motor Company delivered a $251 million answer to a new accounting question—one that experts say is catching many companies unaware or just starting to get their attention.

Tucked away at the bottom of its 2005 income statement issued last week, Ford Motor Company delivered a $251 million answer to a new accounting question—one that experts say is catching many companies unaware or just starting to get their attention.