. marathon adopted fin no . 47 as of december 31 , 2005 . a charge of $ 19 million , net of taxes of $ 12 million , related to adopting fin no . 47 was recognized as a cumulative effect of a change in accounting principle in 2005 . at the time of adoption , total assets increased $ 22 million and total liabilities increased $ 41 million . the pro forma net income and net income per share effect as if fin no . 47 had been applied during 2005 and 2004 is not significantly different than amounts reported