Statements Section which contains information which describes the document. Document Information Section for general information about the document. General Document Information String or number used to uniquely identify the resource. Examples for networked resources include URLs and URNs (when implemented). Other globally-unique identifiers,such as International Standard Book Numbers (ISBN) or other formal names would also be candidates for this element in the case of off-line resources. Identifier The date the resource was made available in its present form. Recommended best practice is an 8 digit number in the form YYYY-MM-DD as defined in http://www.w3.org/TR/NOTE-datetime, a profile of ISO 8601. In this scheme, the date element 1994-11-05 corresponds to November 5, 1994. Date The name given to the resource by the CREATOR or PUBLISHER Title A textual description of the content of the resource, including abstracts in the case of document-like objects or content descriptions in the case of visual resources. Description The person or organization primarily responsible for creating the intellectual content of the resource. Creator Language of the intellectual content of the resource. Where practical, the content of this field should coincide ISO 639-1988 language codes. Language Section which contains information about document revisions. Revisions Container for each revision to the document. Revision Date of this revision. Revision Date Name of who made the revision. Revised By Descriptive information about the revision. Description Section which can be used by document creators to add additional document information if they so choose. User Defined Document Information Section which contains information which describes the entity issuing the document Entity Information Section which contains various identifiers for the company. Identifiers Name of the entity Entity Name Section which contains former names of the entity. May contain many former names Former Names Former name of the entity Former Name Entity Former Name Date the name was changed. Date Name Changed Section which contains codes issued by various authorities which identifies the entity. For example, CIK issued by EDGAR, tax ID issued by the IRS, DUNS number, etc. Entity Identifiers Entity Identifier Code which identifies the entity. Includes the code identifier of the authority issuing the code, a colon, and the code itself. For example, CIK:01234567 for the CIK number issued by SEC EDGAR. Code Any descriptive information about the code Description Section containing contact information for the entity. Contact Information Entity Addresses Section which contains addresses of the entity. Any number of addresses can be provided. Entity Address Description of the address, such as "Mailing", "Physical", "Investor relations", etc. Address Description Street address line 1. Street 1 Second line of the street address Street 2 City of the address City State or province of the address State or Province Zip or other postal code of the address. Zip or Postal Code Country of the address Country Phone numbers of the entity. Entity Phone Numbers Entity Phone Number Description of the phone number such as "Main", "Investor relations", etc. Phone Number Description Phone number refered to in the description Phone Number Web site of the company. Entity Web Sites Entity Web Site Description of the web site. Web Site Description Valid URL of the web site. Should be full URL. Web site URL Description of the nature of the business of the entity. Business Description Section which contains various industry classifications of the company: SIC, NAISC, Industry, Sector, etc. Industry Classifications Industry Classification Namespace of authority issuing code and the code issued by that authority. For example, the SIC code would be shown as: SIC:6022. Code Description of code issued by authority. Description Section which contains information relating to public securities of the entity. Public Securities Section which contains information for one security. May contain any number of securities. Public Security Exchange on which this security is traded. Exchange Ticker symbol of security issued by the exchange. Ticker Symbol Name of the security. Security Name Description of security Security Description Container for identification information of the various authorities which issue these idenifiers. Security Identification Code of authority which issues the identifier and the identifier issued by that authority seperated by a colon (CUSIP:01234567). Code Description or any other descriptive information to be provided. Description User Defined Entity Information Report(s) issued by independent accountant or internal accountant. If two reports are issued, two accountant report sections should appear Accountant's Report Information which describes the accountant who prepared the accountant report. Accountant Information Name of the accountant who issued the accountant report. Accountant Name Signature of accountant. For the time being would contain the /s/ line and the accountant name. In the future this might contain either a GIF image of a signature of a digital signature. Accountant Signature Section which contains accountant address information. Accountant Address Street address line 1 Street 1 Street address line 2 Street 2 City of the accountant who issued the report. City State or province of the accountant issuing the report State or Province Country of accountant issuing report. Country Zip or other postal code of the accountant issuing report. Zip or Postal Code Information contained in and which describes the accountant report issued. Report Information Title which appears on the accountant report. Title of Accountants Report Type of independent accountant report issued: Audit, review, or compilation Report Type Addressee of the accountant report. Addressee Section which describes the statements covered by the accountant report which was issued. Statements Covered Balance Sheet Date Income Statement Period Statement of Comprehensive Income Period Statement of Stockholder's Equity Period Cash Flows Statement Period Reporting method used to prepare financial statements covered by accountant report: GAAP, Cash, modified cash, tax, OCBOA Reporting Method Type of opinion issued by the accountant: Unqualified, Qualified, Adverse, Disclaimer Type of Opinion Report issue date of the accountant report. Report Date Section which contains information relating to a dual date which was issued, if any. Dual Date Date of the dual date Date of Dual Date Explanitory text of dual date Dual Date Note Accounting standards applied in preparing the financial statements covered by the accounants report: US GAAP, UK GAAP, etc. Accounting Standards Applied Section which contains the paragraphs which make up the body of the accountants report. Report Body Introductory paragraph of the accountant report. Introductory Paragraph Scope paragraph of the accountant report. Scope Paragraph Opinion paragraph issued by independent accountant. Opinion Paragraph Explanitory paragraph issued by accountant issuing accountant report. Explanatory Paragraph Balance sheet issued by the entity. Balance Sheet Section which contains assets of the balance sheet. Assets Current assets of the balance sheet. Current Assets Cash, Cash Equivalents and Short Term Investments Cash and Cash Equivalents Cash Equivalents Cash Short Term Investments Marketable Securities Available for Sale Held to Maturity Trading Receivables, Net Accounts Receivable Trade, Net Accounts Receivable Trade, Gross Allowance for Doubtful Accounts Leasing Receivables, Net Leasing Receivables, Gross Allowance for Doubtful Accounts Notes Receivable, Net Notes Receivable, Gross Allowance for Doubtful Accounts Contract Receivables, Net Contract Receivables, Gross Allowance for Doubtful Accounts Unbilled Receivables, Net Unbilled Receivables, Gross Allowance for Doubtful Accounts Retention, Net Retention, Gross Allowance for Doubtful Accounts Income Taxes Receivable Finance Receivables, Net Finance Receivables, Gross Allowance for Doubtful Accounts Related Party Receivables, Net Employee Receivables, Net Employee Receivables, Gross Allowance for Doubtful Accounts Receivables from Affiliates, Net Receivables from Affiliates, Gross Allowance for Doubtful Accounts Other Receivables, Net Other Receivables, Gross Allowance for Doubtful Accounts Inventories, Net Inventories, Gross Raw Materials Work in Process Finished Goods Supplies Other Inventories LIFO Reserve Allowance for Inventory Losses Deferred Income Taxes, Current Portion Prepaid Expenses Assets Held for Sale, Current Restricted Assets, Current Restricted Cash Advances or Deposits Net Assets from Discontinued Operations Other Current Assets Derivative Instrument at fair value Derivative Instrument Section which contains noncurrent assets of the balance sheet. Noncurrent Assets Property, Plant and Equipment, Net Property, Plant and Equipment, Gross Land Buildings Machinery and Equipment Furniture and Fixtures Computer Equipment Transportation Equipment Construction in Progress Leasehold Improvements Other Property, Plant and Equipment Accumulated Depreciation and Amortization Capital Leased Assets, Net Capital Leased Assets, Gross Accumulated Amortization, Capital Leased Assets Noncurrent Assets from Discontinued Operations, Net Computer Software Costs, Net Computer Software Costs, Gross Accumulated Amortization Long Term Investments Noncurrent Notes Receivable Equity Method Investments Held to Maturity Available for Sale Trading Deferred Income Taxes, Noncurrent Assets Held for Sale Intangible Assets, Net Intangible Assets, Gross Trademarks, Brand Names, Copyrights Patents Franchise Rights and Licenses Goodwill Noncompete Agreements Customer Lists Other Intangible Assets Accumulated Amortization Cash Surrender Value of Life Insurance Restricted Assets Deferred Financing Costs Prepaid Pension Costs Other Assets Section which contains liabilities and stockholders equity information. Liabilities and Stockholders' Equity Liabilities Current Liabilities Bank Overdrafts Accounts Payable and Accrued Expenses Accounts Payable Trade Accounts Payable Other Accounts Payable Accrued Expenses Payables to Affiliates Short Term Debt Commercial Paper Short Term Notes Payable Line of Credit Current Portion of Long Term Debt Unsecured Debt, Current Portion Notes Payable, Current Portion Debentures, Current Portion Senior Debentures, Current Portion Subordinated Debentures, Current Portion Loans, Current Portion Collateralized Debt, Current Portion Capital Lease Obligations, Current Portion Commercial Paper, Current Portion Notes and Loans, Current Portion Mortgages, Current Portion ESOP Loans, Current Portion Convertible or Exchangeable Debt, Current Portion Convertible or Exchangeable Debentures, Current Portion Convertible or Exchangeable Notes, Current Portion Employee Related Liabilities Salaries Accrued Vacation Employee Benefits Other Employee Related Liabilities Income Taxes Payable Other Current Liabilities Interest Payable Advertising Insurance Warranties and Related Accruals Deferred Income Taxes Customer Advances or Deposits Taxes Other than Income Taxes Dividends Payable Deferred Revenue Rents and Leases Restructuring Royalties Litigation Net Liabilities of Discontinued Operations Other Current Liabilities Fair value of derivative instrument Derivative Instrument Noncurrent Liabilities Long Term Debt Unsecured Debt Notes Payable Debentures Senior Debentures Subordinated Debentures Commercial Paper Loans Collateralized Debt Capital Lease Obligations Commercial Paper Notes and Loans Mortgages ESOP Loans Convertible or Exchangeable Debt Convertible or Exchangeable Debentures Convertible or Exchangeable Notes Deferred Income Taxes Employee Liabilities Pensions Other Postretirement Deferred Compensation Other Employee Benefits Provision for Future Losses and Expenses Environmental Other Estimated Losses and Expenses Put Options Liabilities of Discontinued Operations, Noncurrent, Net Litigation Other Noncurrent Liabilities Commitments and Contingencies Minority Interest Mandatorily Redeemable Securities Descriptive Information Class of Security Stated/Par Value Shares Authorized Shares Issued Shares Outstanding Liquidation/Redemption Value Voting Characteristics Conversion Features Stockholders' Equity Preferred Stock Preferred Stock before Deferred Issue Costs Deferred Issue Costs Descriptive Information Class of Security Stated/Par Value Shares Authorized Shares Issued Shares Outstanding Liquidation/Redemption Value Voting Characteristics Conversion Features Common Stock Common Stock before Deferred Issue Costs Deferred Issue Costs Descriptive Information Class of Security Stated/Par Value Shares Authorized Shares Issued Shares Outstanding Voting Characteristics Shares Repurchased Other Features Share Subscriptions Additional Paid In Capital Retained Earnings (Deficit) Nonappropriated Appropriated Treasury Stock Shares Repurchased Accumulated Other Comprehensive Income, Net of Tax Effect Cumulative Translation Adjustment, Net of Tax Effect Unrealized Gains (Losses) on Available for Sale Securities, Net of Tax Effect Additional Minimum Pension Liability, Net of Tax Effect Other Accumulated Comprehensive Income, Net of Tax Effect Unearned Compensation Unearned ESOP Shares Receivables from Sale of Stock Other Income statement issued by the entity. Income Statement Loss on Derivative Instrument Loss on Derivative Instrument Gain of Derivative Instrument Gain on Derivative Instrument Container for information relating to earnings per share information Earnings Per Share Information Earnings Per Share Basic Earnings (Losses) Per Share Cumulative Effect of Change in Accounting Principle Per Basic Share Basic Earnings (Losses) Per Share from Extraordinary Items Basic Earnings (Losses) Per Share from Discontinued Operations Basic Earnings (Losses) Per Share from Continuing Operations Diluted Earnings (Losses) Per Share Cumulative Effect of Change in Accounting Principle Per Diluted Share Diluted Earnings (Losses) Per Share from Extraordinary Items Diluted Earnings (Losses) Per Share from Discontinued Operations Diluted Earnings (Losses) Per Share from Continuing Operations Reconciliation of Net Income Available to Common Shareholders (Numerator) Net Income Available to Common Shareholders Preferred Dividends Impact of Assumed Conversions Net Income Cumulative Effect of Change in Accounting Principle, Net of Tax Effect Extraordinary Items, Net of Tax Effect Income (Loss) from Discontinued Operations Income (Loss) from Continuing Operations Weighted Average Shares Outstanding (Denominator) Diluted Weighted Average Shares Basic Weighted Average Shares Weighted Average Common Stock Shares Outstanding Shares Issuable Shares Returnable Additional Common Shares Issuable Warrants Options Convertible Debentures Convertible Preferred Stock Other Pro Forma Information Pro Forma Net Income Available to Common Pro Forma Earnings Per Share Pro Forma Weighted Average Shares Outstanding Section which contains the income statement Net Income Available to Common Preferred Dividends Net Income Cumulative Effect of Change in Accounting Principle, Net of Tax Effect Effect of Changes in Accounting Principle Tax Effect of Change in Accounting Principle Net Income Before Cumulative Effect of Change in Accounting Principle Extraordinary Items, Net of Tax Effect Extinguishment of Debt Tax Effect of Extraordinary Items Gain (Loss) from Adjustments Other Extraordinary Gain (Loss) Net Income Before Extraordinary Items and Cumulative Effect of Change in Accounting Principle Income (Loss) from Discontinued Operations, Net of Tax Effect Income (Loss) from Discontinued Operations Tax Effect of Income (Loss) from Discontinued Operations Income (Loss) from Disposition of Discontinued Operations Income (Loss) from Continuing Operations Income Taxes Current Income Tax Current Federal Tax Current State and Local Taxes Current Foreign Tax Current Other Tax Deferred Income Tax Deferred Federal Income Tax Deferred State and Local Income Tax Deferred Foreign Income Tax Deferred Other Tax Income (Loss) from Continuing Operations Before Income Taxes, Change in Accounting Principle and Extraordinary Items Operating Profit Gross Profit Sales Revenue, Net Sales Revenue, Gross Goods Services Revenue from Affiliates Rental Revenue Other Operating Revenue Sales Adjustments Sales Returns and Allowances Sales Returns Sales Allowances Sales Discounts Cost of Goods and Services Sold Cost of Goods Sold Direct Materials Direct Labor Overhead Other Cost of Services Direct Materials Direct Labor Overhead Other Operating Expenses Selling General and Administrative Expenses Selling and Marketing Expenses Marketing and Advertising Expenses Selling Expenses General and Administrative Expenses Lease and Rental Expense Research and Development Expense Provision for Doubtful Accounts Taxes Other Than Income Taxes Unrealized Gains (Losses) on Trading Securities Restructuring Charges Write Off of In-Process Research and Development Environmental Remediation Merger and Acquisitions Costs Depreciation and Amortization Depreciation Amortization Impairment of Long Lived Assets Loss (Gain) Related to Litigation Settlement Royalty Expense Maintenance and Repairs Compensation Expense Engineering Expense Other Nonrecurring Charges Other Non-Operating Expenses Non-Operating Income (Expense) Realized Gains (Losses) on Sale of Investments Gain (Loss) on Disposition of Assets Foreign Currency Exchange Gains (Losses) Interest Income (Expense), Net Interest and Debt Expense Interest Income Royalty Income Minority Interest, Net of Tax Effect Equity in Income (Loss) of Unconsolidated Affiliates, Net of Tax Effect Other Non-Operating Income (Expense) Statement of comprehensive income issued by the entity. Statement of Comprehensive Income Comprehensive Income Net Income Other Comprehensive Income Foreign Currency Translation Adjustments Change in Minimum Pension Liability Unrealized Gains (Losses) Reclassification Adjustments Statement of stockholders' equity issued by the entity. Statement of Stockholders' Equity This contains the beginning balance and the ending balance, diferentiated by the period attribute. Balance of Stockholders' Equity Preferred Stock Balance Preferred Stock Changes Preferred Stock Purchase/Redemption of Preferred Stock Sale of Preferred Stock Conversion of Preferred Stock Common Stock Balance Common Stock Changes Common Stock Sale of Common Stock Issued for Acquisitions Purchase of Common Stock Exercise of Stock Options and Warrants Reissuance of Treasury Stock Restricted Stock Awards Other Share Subscriptions Balance Share Subscriptions Changes Share Subscriptions Sale of Share Subscriptions Purchase/Redemption of Share Subscriptions Exercise of Share Subscriptions Additional Paid In Capital Balance Additional Paid In Capital Changes Additional Paid In Capital Sale of Common Stock Issued for Acquisitions Purchase/Redemption of Common Stock Exercise of Stock Options Reissuance of Treasury Stock Restricted Stock Awards Dividends Beneficial Conversion Feature Other Retained Earnings Balance Retained Earnings Changes Retained Earnings Net Income (Loss) Dividends Other Charges to Retained Earnings Treasury Stock Balance Treasury Stock Changes Treasury Stock Purchases of Common Stock Reissuance of Treasury Stock Other Accumulated Other Comprehensive Income Balance Accumulated Other Comprehensive Income Changes to Accumulated Other Comprehensive Income Foreign Currency Translation Adjustment, Net Unrealized Gains (Losses) on Securities Available for Sale, Net Reclassification Adjustment Unrealized Gains (Losses) Arising During the Period, Net Change in Minimum Pension Liability Other Unearned Compensation Balance Unearned Compensation Changes Unearned Compensation Other Other Balance Other Changes Other Shares Preferred Stock Shares Balance Preferred Stock Shares Changes Preferred Stock Shares Purchase/Redemption of Preferred Stock Sale of Preferred Stock Conversion of Preferred Stock Common Stock Shares Balance Common Stock Shares Changes Common Stock Shares Sale of Common Stock Issued for Acquisitions Purchase of Common Stock Exercise of Stock Options and Warrants Reissuance of Treasury Stock Restricted Stock Awards Other Share Subscriptions Shares Balance Share Subscriptions Shares Changes Share Subscriptions Shares Sale of Share Subscriptions Purchase/Redemption of Share Subscriptions Exercise of Share Subscriptions Treasury Stock Shares Balance Treasury Stock Shares Changes Treasury Stock Shares Purchase of Common Stock Reissuance of Treasury Stock Other Statement of cash flows issued by the entity. Cash Flows End of Period Cash and Cash Equivalents Beginning of Period Cash and Cash Equivalents Net Cash Flows Only one of the child elements is appropriate, depending on which method a company uses to present the statement of cash flows. Net Cash Flows Provided By (Used In) Operating Activities Net Cash Flows Provided By (Used In) Operating Activities (Indirect) Net Income (Loss) Adjustments to Reconcile Net Income (Loss) to Net Cash Provided By (Used In) Operations Extraordinary Items Cumulative Effect of Change in Accounting Principle Minority Interest Depreciation and Amortization Depreciation Amortization Write Off of Acquired In-Process Research and Development Asset Impairment Charge Provision for Doubtful Accounts Realized Gains (Losses) on Sale of Investments Gain (Loss) on Disposition of Assets Gain (Loss) on Sale of Business Undistributed Earnings of Affiliates Changes in Deferred Income Taxes Exchange Gains (Losses) Other Adjustments Noncash Expenses Change in Working Capital Change in Receivables Change in Inventories Change in Other Current Assets Change in Accounts Payable and Accrued Expenses Change in Income Taxes Payable Change in Employee Related Liabilities Change in Other Current Liabilities Other Changes Net Cash Flows Provided By (Used In) Operating Activities (Direct) Cash from Sale of Goods and Services Interest and Dividends on Loans to, Other Debt of, and Equity of Other Entities Interest Received Dividends Received Other Cash Receipts Cash Paid to Employees and Suppliers Payments for Materials and Goods for Manufacture or Resale Payments for Other Goods and Services Taxes Interest Payments to Lenders and Other Creditors Other Cash Payments Reconciliation of Net Income to Cash Provided by (Used In) Operating Activities Net Income Adjustments Income (Loss) from Discontinued Operations Extraordinary Items Cumulative Effect of Change in Accounting Principles Minority Interests Depreciation and Amortization Depreciation Amortization Write Off of Acquired In-Process Research and Development Provision for Doubtful Accounts Realized Gains (Losses) on Sale of Investments Gain (Loss) on Disposition of Assets Gain (Loss) on Sale of Business Undistributed Earnings of Affiliates Exchange Gains (Losses) Asset Impairment Charge Change in Deferred Income Taxes Other Adjustments Noncash Expenses Change in Working Capital Change in Receivables Change in Inventories Change in Other Current Assets Change in Accounts Payable and Accrued Expenses Change in Employee Related Liabilities Change in Income Taxes Payable Change in Other Current Liabilities Other Changes Net Cash Flows Provided By (Used In) Investing Activities Payments for Assets Property Plant and Equipment Purchases and Payments for Investments Unconsolidated Affiliates Consolidated Subsidiaries Life Insurance Policies Debt and Equity Securities Notes Receivable Other Investments Acquisition of Businesses, Net of Cash Acquired Other Assets Proceeds from Sales/Maturity of Assets Property Plant and Equipment Investment Proceeds Unconsolidated Affiliates Consolidated Subsidiaries Life Insurance Policies Debt and Equity Securities Notes Receivable Other Investments Divesture of Businesses Other Assets Other Investing Activities, Net Change in Other Assets, Net Change in Short Term Investments, Net Proceeds from Sale of Short Term Investments, Net Purchase of Short Term Investments, Net Net Cash Flows Provided By (Used In) Financing Activities Proceeds from Borrowings Line of Credit Long Term Debt Notes Payable Other Debt Proceeds from Issuance of Equity Common Stock Treasury Stock Preferred Stock Stock Options Exercised Sale of Interest in a Subsidiary Other Equity Repayment of Borrowings Line of Credit Long Term Debt Capital Lease Obligations Notes Payable Other Debt Payment for Repurchases of Equity Common Stock Preferred Stock Minority Interest Other Equity Other, Net Payment of Dividends Common Dividends Preferred Dividends Changes in Short Term Borrowings Changes in Bank Overdrafts, Net Proceeds from Short Term Borrowings Repayments of Short Term Borrowings Merger Related Expenses Effect of Exchange Rate on Cash Supplemental Disclosure Cash Interest Expense Income Taxes Paid Noncash Investing and Financing Activities Fair Value of Assets Acquired Stock Issued Liabilities Assumed Notes to the financial statements issued by the entity. Notes to Financial Statements Summary of Significant Accounting Policies Nature of Business Description of Business Major Products and Services Principal Markets Principal Locations Principal Industries Accounting Changes Accounting Change Nature of Change Justification for Change Effects of Change Pro Forma Effect of Retroactive Application Consolidation Policy All Wholly-Owned Subsidiaries Majority-Owned Subsidiaries Other Combination Policy Commonly Owned Business Minority Interest Intervening Events Between Parents and Subsidiaries Year Ends Management Estimates Depreciation Amortization Results of Litigation Allowance for Doubtful Accounts Environmental Remediation Percentage of Completion on Long Term Contracts Estimated Life of Goodwill Fair Value of Financial Instruments Other Estimates Research and Development Expensed as Incurred Amount Expensed Income Taxes Property, Plant and Equipment Depreciation Method Basis of Valuation Intangibles and Other Assets Amortization Expense Accumulated Amortization Computer Software to be Sold or Leased Research and Development Amortization of Computer Software Costs Computer Software to be Sold or Leased Method of Amortization Stock Based Compensation Accounting Method Other Inventories Obsolete Inventory Valuation Method of Pricing Upon shipment of goods, percentage of completion, competed contract, providing the service, acceptance of the customer Revenue Recognition Type of Product or Service Barter Transactions Multiple Element Contracts Type of Element Revenue Recognition Methodology Long Term Contracts Software Cash, short-term investments, equivalents - mature within 90 days of original purchase, money market accounts, time deposits, certificates of deposit Cash and Cash Equivalents Cash, short-term investments, equivalents - mature within 90 days of original purchase, money market accounts, time deposits, certificates of deposit Restrictions on Cash Method of Determining Cash Equivalent Marketable Securities Advertising Policy of Expensing Financial Instruments Earnings Per Share Foreign Currency Translation Employee Benefits Fiscal Year Environmental Costs Credit Risk Concentrations Capitalization of Interest Identify new standards and their impact New Accounting Standards Reclassifications of prior period information Reclassifications Other Policies Going Concern Conditions and Events Giving Rise to the Assessment of a Substantial Doubt Possible Effects of Such Conditions and Events Management's Evaluation of the Significance of These Conditions and Events and Any Mitigating Factors Possible Discontinuance of Operations Management's Plan Information About the Recoverability or Classification of Recorded Asset or Liabilities Conditions and Events that Initially Caused Belief that There Was Substantial Doubt When the Conclusion of a Going Concern is Alleviated Business Combinations Pooling of Interest Method Pooling Transaction General Disclosures Pooling Name and Description of Companies Combined Accounting Method Used Description of Stock Issued Number of Shares Issued or Issuable Financial Disclosures Pooling Results of Operations of Previously Separate Enterprises Included in Combined Earnings Revenues Extraordinary Items Net Income Other Changes in Shareholder's Equity Intercompany Transactions Amount of Transactions Manner of Accounting Changes in Accounting Practices Description of Net Asset Adjustments Due to Adoption of Same Accounting Practices Effects of Changes to Acquiree's Net Income Previously Reported Changes in Retained Earnings Due to a Change in Acquiree's Fiscal Year Revenue Expenses Extraordinary Items Net Income Other Changes in Shareholder's Equity This section has been rearranged to be in accordance with ABP 16, par 64g: Reconciliation of revenues and earnings previously reported by the corporation that issues the stock to effect the combination with the combined amounts currently presented in the financial statements and summaries; For a new corporation formed to effect the combination: Earnings of the separate companies which comprise combined earnings for prior periods. Reconciliation of Acquirer's Revenue and Earnings Post Combination Revenue Pre Combination Revenue Adjustments to Revenue Post Combination Earnings Pre Combination Earnings Adjustments to Earnings Details of Post Balance Sheet Date Business Combinations Revenues Net Income Earnings Per Share Effects on Anticipated Changes in Accounting Policies Purchase Accounting Purchase Transaction General Disclosures Purchase Name and Description of Acquired Company Periods for Which Results Are Included Accounting Method Used in the Income Statement of Acquired Company Method of Accounting for the Combination Cost of Acquired Company Number of Shares Issued or Issuable Amount Assigned to Shares Plan for Amortization of Acquired Goodwill and/or Intangible Assets Acquired Goodwill Amortization Method and Period Contingent Payments, Options or Commitments Specified in Agreement Proposed Accounting Treatment of Contingency or Commitment Description of Liabilities Assumed in the Purchase Price Amount of Liabilities Assumed in Purchase Price Description of Major Actions Comprising the Plan to Exit or Involuntarily Terminate Employees of the Acquired Company Activities of the Acquired Company Activities of Acquired Companies Not Continued Method of Disposition Anticipated Date of Completion Employee Groups to be Terminated Exit and Related Activity Costs Paid Prior to Full Execution of Plan Exit Costs Involuntary Employee Termination Costs Relocation Costs Paid and Charged Against the Liability Financial Disclosures Purchase Pro Forma Results of Operations for the Current Period Revenue Cost of Goods Sold Gross Margin Operating Expenses Non-Operating Income Income Taxes Net Income Basic Weighted Average Shares Outstanding Diluted Weighted Average Shares Outstanding Basic Earnings Per Share Diluted Earnings Per Share Pro Forma Results of Operations for the Previous Period Revenue Cost of Goods Sold Gross Margin Operating Expenses Non-Operating Income Income Taxes Net Income Basic Weighted Average Shares Outstanding Diluted Weighted Average Shares Outstanding Basic Earnings Per Share Diluted Earnings Per Share Unresolved Exit Activities or Involuntary Employee Terminations/Relocations Type of Additional Exit and Related Liabilities Resulting in a Purchase Price Allocation Additional Exit and Related Liabilities Resulting in a Purchase Price Adjustment Description of Any Unresolved Issues Anticipating Reporting of Such Liabilities Adjustments to Liability Account Adjustment to Purchase Price Adjustment to Net Income Joint Ventures Joint Venture Divestitures Divestiture Restructuring Charges When a material liability for involuntary termination benefits is recognized in accordance with EITF 94-3, liability recognition for certain employee termination benefits and other costs to exit an activity (including certain costs incurred in a restructuring) Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity When a material liability for involuntary termination benefits is recognized in accordance with eitf 94-3, liability recognition for certain employee termination benefits and other costs to exit an activity (including certain costs incurred in a restructuring) Employee Termination Benefits Employee Terminated Benefits Accrued Terminated Benefits Charged to Expense Classification of Terminated Benefits in the Income Statement Number of Employees to be Terminated Description of Employee Groups to be Terminated Termination Benefits Paid Termination Benefits Charged Against the Liability Number of Employees Actually Terminated Any Adjustment(s) to the Liability Other Costs to Exit Activity Description of Major Actions Types of Exit Costs Recognized as Liabilities Exit Costs Recognized as Liabilities Classification of Exit Costs in Income Statement Description of Type of the Exit Costs Paid Description of Type of the Exit Costs Charged Against Liability Exit Costs Paid Exit Costs Charged Against Liability Any Adjustment(s) to the Liability Revenue and Net Operating Income that Will Not be Continued Material Exit and Voluntary Termination Costs that Relate to Acquired Business When They Began Formulating the Plan Description of Liabilities Recognized and Included in Purchase Price Allocation Liabilities Recognized and Included in Purchase Price Allocation Unresolved Contingencies that Could Result in an Adjustment of the Acquisition Cost Allocation Unresolved Contingencies or Other Issues Current vulnerability to certain concentrations Concentrations Concentration Deposits in Excess of Insured Limits Securities of a Particular Issuer Volume of Business with a Particular Party Revenue Sources of Supplies Geographic Concentration Geographic Area Type of Concentration Amount Labor Matters Percentage of Labor Force Covered by a Collective Agreement Percentage of the Labor Force Covered by a Collective Bargaining Agreement that Will Expire in One Year For Operations Located Outside the Reporting Entity's Home Country, the Carrying Amounts of Net Assets Geographic Areas Other Concentrations Related Party Transactions General Information about Related Parties Nature of Relationships Effect of Changes in Method of Establishing Terms from That Used in Preceding Period Amounts Due from (to) Related Parties Arms Length Identification Nature of Controlled Relationship Nature and Extent of Leasing Transactions with Related Parties Related Party Transaction Description of Transactions Amount of Transactions Other Information Necessary to Understand the Effect of Transactions Financial Instruments Post SFAS 133 Description of Derivative or Hedging Instruments Objectives of Instrument Context for Understanding Objectives Strategies for Achieving Objectives Type of Hedge or Other Derivative Hedging Risk Transactions and Policies Fair Value Hedge Disclosures Fair Value Hedge Gain (Loss) Ineffectiveness Gain (Loss) Other Gain (Loss) Location of Gain (Loss) in Statements Non-Fair Value Hedge Gain (Loss) Cash Flow Hedge Disclosures Cash Flow Hedge Gain (Loss) Ineffectiveness Gain (Loss) Other Gain (Loss) Location of Gain (Loss) in Statements Reclassification Transactions Description of Transactions Estimated Net Amount of Reclassifications Maximum Length of Time Net Amount of Reclass Due to Discontinuance Foreign Investment Hedge Disclosures Foreign Investment Hedge Gain (Loss) Income Tax Allocated to Translation Adjustment Amounts Recognized in Income as Result of Sale of Investment Instrument Fair Value Fair Value of Financial Instrument Method and Assumptions Used to Determine Fair Value Carrying Amount of Financial Instrument Fair Value Cannot be Estimated Effective Interest Rate Maturity Date Reasons Why Fair Value is Not Practicable to Estimate Concentrations of Credit Risk Disclosures of All Significant Concentrations Disclosures of Each Significant Concentration Activity, Region, or Economic Characteristics Maximum Amount of Potential Loss Information Regarding Collateral or Security Information Regarding Netting Arrangements Policy of Requiring Collateral/Security Access to Collateral/Security Description of Collateral/Security Quantitative Information Regarding Market Risk Current Positions and Activity Effects of Possible Changes in Market Prices Analysis of Interest Rate Re-Pricing Analysis of Interest Rate Maturity Dates Duration of Financial Instruments Current Value at Risk Average Value at Risk During Period Other Quantitative Information Pre SFAS 133 Description of Instruments with Off Balance Sheet Risk Face or Contract Amount Nature and Terms of Instrument Credit and Market Risk Cash Requirements Related Accounting Policy Trading or Otherwise Instruments with Off Balance Sheet Credit Risk Amount of Accounting Loss Upon Default Policy of Requiring Collateral/Security Access to Collateral/Security Description of Collateral/Security Instruments with Concentration of Credit Risk Information About Activity, Region, or Economics Amount of Accounting Loss Upon Default Policy of Requiring Collateral/Security Access to Collateral/Security Description of Collateral/Security Information About Fair Value Fair Value of Financial Instruments Methods and Assumptions Used to Estimate Fair Value Carrying Amount of Financial Instruments Information When Fair Value is Not Estimatible Carrying Amount of Financial Instruments Effective Interest Rate Maturity Term Reasons Why Fair Value Not Practicable to Estimate Other Characteristics Description Of Instruments with No Off Balance Sheet Risk Face or Contract Amount Nature and Terms of Instrument Credit and Market Risk Cash Requirements Related Accounting Policy Trading or Otherwise Derivatives Held for Trading Average Fair Value of Assets Average Fair Value of Liabilities End of Period Fair Value of Assets End of Period Fair Value of Liabilities Net Trading Revenue by Category Location of Net Trading Revenue on Income Statement Purpose for Holding or Trading Instruments Nonderivatives Held for Trading Average Fair Value of Assets Average Fair Value of Liabilities Purpose for Holding or Trading Instruments Derivatives Held for Purposes Other Than Trading Objectives for Holding or Issuing Context Needed to Understand Objectives Strategies for Achieving Objectives Classes of Derivative Instruments Policy for Recognition and Measurement Locations of Gains (Losses) on Income Statement Derivatives Held for Hedging of Anticipated Transactions Description of Anticipated Transaction Expected Time Period of Anticipated Transaction Description of Classes of Derivatives Amount of Explicitly Deferred Hedging Gains (Losses) Events Resulting in Recognition of Deferred Items Certain Derivative Quantitative Information Interest Rate Foreign Exchange Commodity Price Other Market Risks Other Risk Information Current Positions and Activity Effects of Possible Changes in Market Prices Analysis of Interest Rate Re-Pricing Analysis of Interest Rate Maturity Dates Duration of Financial Instruments Current Value at Risk Average Value at Risk During Period Other Quantitative Information Futures Contracts Nature of Assets, Liabilities, Commitments, or Transactions Hedged with Futures Contracts Method of Accounting for Futures Contracts Description of Events or Transactions that Resulted in Recognition of Income Cash and Cash Equivalents Marketable Securities Accounting Policy for Marketable Equity and All Debt Securities Marketable Securities Detail Available for Sale Securities Current Available for Sale Securities Current - Available for Sale Security Type of Security Fair Value Unrealized Holding Gains, Gross Unrealized Holding Losses, Gross Amortized Cost Contractual Maturities Noncurrent Available for Sale Securities Noncurrent Available for Sale Security Type of Security Fair Value Unrealized Holding Gains, Gross Unrealized Holding Losses, Gross Amortized Cost Securities Sold Proceeds from Sales Gross Realized Gains Gross Realized Losses Basis of Cost Used Change in Net Unrealized Holding Gains (Losses) Included Shareholders' Equity Held-To-Maturity Securities Current Held to Maturity Securities Current - Held to Maturity Security Type of Security Fair Value Unrealized Holding Gains, Gross Unrealized Holding Losses, Gross Amortized Cost Contractual Maturities Noncurrent Held to Maturity Securities Noncurrent Held to Maturity Securities Type of Security Fair Value Unrealized Holding Gains, Gross Unrealized Holding Losses, Gross Amortized Cost Contractual Maturities Securities Sold or Transferred Amortized Cost Realized or Unrealized Gains (Losses) Circumstances Leading to Transfer or Sale Trading Securities Trading Security Type of Security Fair Value Change in Net Unrealized Holding Gains (Losses) Included in Earnings Receivables Receivables, Net Sale of Receivables Inventories Inventories, Net Inventories, Gross Raw Materials Work in Progress Finished Goods Supplies Other Inventories LIFO Reserve Allowance for Inventory Losses Excess of Replacement Cost or Current Cost Over LIFO Value Property Plant and Equipment Property Plant and Equipment, Net Property, Plant and Equipment, Gross Land Buildings Depreciation Method Life Machinery and Equipment Depreciation Method Life Furniture and Fixtures Depreciation Method Life Computer Equipment Depreciation Method Life Transportation Equipment Depreciation Method Life Construction in Progress Leasehold Improvements Amortization Method Life Other Property, Plant and Equipment Depreciation Method Life Accumulated Depreciation Capital Leased Assets, Net Depreciation Disclosures Depreciation Expense Changes in Methods, Lives and the Effects Impairment of Long-Lived Assets Assets to be Held and Used Description of Impaired Assets Facts Leading to Impairment Amount of Impairment Loss Determination of Fair Value Location of Loss on Income Statement Business Segments Affected Assets to be Disposed Of Description of Disposed Assets Facts Leading to Disposal Expected Disposal Date Carrying Amount of Assets to be Disposed Of Business Segments Affected Losses Resulting from Original Impairments Gains (Losses) from Subsequent Revisions to Net Realizable Value Location of Gain (Loss) on Income Statement Results of Operations for Assets to be Disposed Of Equity Method Investment Minority Interests Intangible Assets Intangible Assets, Net Intangible Assets, Gross Trademarks, Brand Names, Copyrights Patents Franchise Rights and Licenses Goodwill Noncompete Agreements Customer Lists Other Intangible Assets Accumulated Amortization Amortization Disclosures Computer Software Costs Unamortized Computer Software Costs Capitalized Computerized Software Costs Expensed Accounts Payable and Accrued Expenses Accounts Payable and Accrued Expenses Detail Short Term Debt Short Term Debt Detail Employee Related Liabilities Employee Related Liability Income Taxes Operating Losses and Tax Credit Carryforwards for Tax Purposes Amounts Expiration Dates Enterprise Not Subject to Income Taxes Investment Tax Credits Investment Tax Credit Deferral or Flow-through Method of Accounting Amounts Deferred Tax Liability or Asset, Net Deferred Tax Assets Deferred Tax Asset Type Amount Deferred Tax Liabilities Deferred Tax Liability Type Amount Total valuation allowance recognized for deferred tax assets. Valuation Allowance Tax Effect of Temporary Difference Change in Valuation Allowance, Net Tax Effect of Significant Temporary Differences and Carryforwards Before Allocation Portion of Valuation Allowances for Which Subsequent Tax Benefits Will be Allocated Income Tax Expense (Benefit) Current Tax Expense (Benefit) Current federal tax expense/benefit Federal Current state tax expense/benefit State Current foreign tax expense/benefit Foreign Other Deferred Tax Expense (Benefit) Federal State Foreign Other Investment Tax Credits Government grants reducing income tax expense Government Grants Benefits of operating loss carryforwards Operating Loss Carryforward's Benefits Tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity. Other Tax Expense Adjustments for enacted changes in tax laws or rates or a change in the tax status of the enterprise. Adjustments to Deferred Tax Liabilities or Asset Due to Changes in Tax Laws or Tax Status Adjustments of the beginning of the year balance of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. Adjustment of Valuation Allowance Reconciliation of Statutory Rates to Effective Rates Effective Income Tax Rate Reconciliation Statutory Federal Income Tax Rate Impact of Depreciation and Amortization Impact of State and Local Taxes Impact of Foreign Income Taxes Impact of Valuation Allowance Impact of Unrealized Gains (Losses) on Securities Available for Sale Impact of Change in Tax Law/Rates Impact of Other, Net Income Tax Expense (Benefit) Reconciliation Expected Income Tax Expense (Benefit) Impact of Depreciation and Amortization Impact of State and Local Taxes Impact of Foreign Income Taxes Impact of Valuation Allowance Impact of Unrealized Gains (Losses) on Securities Available for Sale Impact of Change in Tax Law/Rate Impact of Other, Net Tax Sharing Arrangements Aggregate Current and Deferred Tax Expense Tax-Related Balances Due to (from) Affiliates Method of Allocation Effect of Changes Other Income Tax Disclosures Significant Matters Affecting Comparability Domestic Component of Pretax Income Foreign Component of Pretax Income Income Tax for Each Major Component Effects of a Tax Holiday in Foreign Jurisdictions Exception to Recognition of Deferred Tax Liability Temporary Differences for Which Deferred Tax Liability is Not Recognized Events that Would Cause Temporary Differences to be Recognized Cumulative amount of each type of temporary difference. Cumulative Amount of Each Temporary Difference Related to Investments in Foreign Subsidiaries and Domestic Joint Ventures Unrecognized Deferred Tax Liability for Temporary Differences Other Than Those Related to Investments in Foreign Subsidiaries Unrecognized Deferred Tax Liability for Temporary Differences Pro Forma Results in a Subsidiary's Separate Financial Statement Income Tax Expense (Benefit) Allocated Taxes other than Income Tax Dividends Payable Deferred Costs Prepaid Pension Costs Software Development Costs Other Deferred Costs Deferred Revenue Deferred Revenue Detail Long Term Debt Description of Significant Changes in Authorized or Issued Amounts Long Term Debt, Net of Current Portion Long Term Debt, Gross Long Term Debt Item Face Amount Secured, Unsecured or further explanation of debt. Type of Debt Interest Rate Maturity Date Basis of Conversion Current Portion Maturities Maturities Subsequent Year 1 Maturities Subsequent Year 2 Maturities Subsequent Year 3 Maturities Subsequent Year 4 Maturities Subsequent Year 5 Maturities Thereafter Five Year Payment Information Payments for Recorded Purchase Obligations Purchase Obligation Payment for Year 1 Purchase Obligation Payment for Year 2 Purchase Obligation Payment for Year 3 Purchase Obligation Payment for Year 4 Purchase Obligation Payment for Year 5 Purchase Obligation Payments Thereafter Payments for Recorded Maturities and Sinking Fund Requirements Maturity Payments for Year 1 Maturity Payments for Year 2 Maturity Payments for Year 3 Maturity Payments for Year 4 Maturity Payments for Year 5 Unused Commitments Unused Commitment Amount Terms Commitment Fees Conditions for Withdrawal Noninterest Bearing Notes Noninterest Bearing Note Discount or Premium from Face Amount of Note Effective Interest Rate Face Amount of Note Amortization Recorded in Income Under Interest Deferred Issue Costs Impaired Loans Investment in Impaired Loans Investment for Which There is a Related Allowance for Credit Losses Allowances Investment for Which There is No Related Allowance for Credit Losses Policy for Recognizing Interest Income on Impaired Loans Policy for Handling of Cash Receipts Average Investment in the Impaired Loans During the Period Interest Income Recognized During the Period the Loans Were Considered Impaired Interest Income Recognized During the Period That Loans Were Considered Impaired Using a Cash-Basis Method of Accounting Allowance for Credit Losses Balance Changes Write-downs Charged Against Allowance Additions Charged to Operations Recoveries of Loans Previously Written Off Impact of the Multiple Loan Structures on Impaired Loan Disclosures for Loans Restructured in a Troubled Debt Restructuring Extinguishment of Debt Description of Extinguishment Sources for Extinguishment Current Period Income Tax Effect Gain (Loss) Per Share, Net of Tax Effect Foreclosed Assets Method of Accounting for Foreclosed Assets Net Effect Reported in Income from Continuing Operations in the Period in Which the Decision to Retain Assets Use in Production of Income Was Made, After It Was Originally Classified as Held-for-Sale Foreclosed Assets Held for Production Troubled Debt Restructuring Commitments for Additional Funding to Debtors Aggregate Recorded Investment Pro Forma Gross Interest Income Assuming No Restructuring Current Period Interest Income Leases - Lessee Capital Leased Assets, Net Capital Leased Assets, Gross Buildings Machinery and Equipment Furniture and Fixtures Computer Equipment Transportation Equipment Leasehold Improvements Other Property, Plant and Equipment Gross Amount of Assets Recorded Present Value of Minimum Lease Payments Future Minimum Lease Payments Future Minimum Lease Payments for Subsequent Year 1 Future Minimum Lease Payments for Subsequent Year 2 Future Minimum Lease Payments for Subsequent Year 3 Future Minimum Lease Payments for Subsequent Year 4 Future Minimum Lease Payments for Subsequent Year 5 Imputed Interest Cost Future Minimum Rentals Under Noncancelable Subleases Contingent Rentals Incurred Assets Recorded Under Capital Leases Accumulated Amortization Related Obligations Under the Capital Lease Amortization Expense General Description of the Lessee's Leasing Arrangements Basis on Which Contingent Rental Payments are Determined Terms of Renewal or Purchase Options or Escalation Clauses Restrictions Imposed by Lease Agreements Operating Leases Future Minimum Lease Payments Future Minimum Lease Payments for Subsequent Year 1 Future Minimum Lease Payments for Subsequent Year 2 Future Minimum Lease Payments for Subsequent Year 3 Future Minimum Lease Payments for Subsequent Year 4 Future Minimum Lease Payments for Subsequent Year 5 Rental Expense Minimum Rentals Contingent Rentals Sublease Rentals General Description of the Lessee's Leasing Arrangements Future Minimum Rentals Under Noncancelable Subleases Basis on Which Contingent Rental Payments are Determined Terms of Renewal or Purchase Options or Escalation Clauses Restrictions Imposed by Lease Agreements Leases - Lessors Description of Arrangements for All Types of Leases Sales Type and Direct Financial Leases Net Investment Future Minimum Lease Payments Executory Costs Allowance for Uncollectable Lease Payments Unguaranteed Residual Values Initial Direct Costs Unearned Income Future Minimum Lease Payments Subsequent Year 1 Subsequent Year 2 Subsequent Year 3 Subsequent Year 4 Subsequent Year 5 Contingent Rentals Included in Income Operating Leases Class of Assets Held for Lease Class Carrying Amount Cost Accumulated Depreciation Future Minimum Lease Payments Subsequent Year 1 Subsequent Year 2 Subsequent Year 3 Subsequent Year 4 Subsequent Year 5 Contingent Rentals Included in Income Leveraged Leases Investment Net Rentals Receivable Investment Credit to be Realized Estimated Residual Value of Asset Unearned and Deferred Income Deferred Taxes Pretax Income Tax Effect of Pretax Income Investment Credit Recognized in Income Noncurrent Liabilities Noncurrent Liability Interest Rate Maturities Conversion Features Other Significant Terms Pledged Assets Covenants Stockholders' Equity (Deficit) Class of Common Stock Class Dividend Preference/Restrictions Liquidation Preference Participation Rights Call Provision Terms Call Prices Call Dates Conversion/Exercise Terms Conversion Prices Conversion Dates Shares Issued Upon Conversion/Exercise Unusual Voting Rights Other Significant Terms Class of Preferred Stock Class Dividend Preference/Restrictions Liquidation Preference Participation Rights Call Provision Terms Conversion/Exercise Terms Shares Issued Upon Conversion/Exercise Sinking Fund Requirements Unusual Voting Rights Other Significant Terms Class of Redeemable Stock Class Dividend Preferences/Restrictions Liquidation Preferences Participation Rights Call Provision Terms Conversion/Exercise Terms Shares Issued Upon Conversion/Exercise Sinking Fund Requirements Unusual Voting Rights Other Significant Terms Redemption Terms Redemption Requirements in Year 1 Redemption Requirements in Year 2 Redemption Requirements in Year 3 Redemption Requirements in Year 4 Redemption Requirements in Year 5 Class of Treasury Stock Class Carrying Basis of Treasury Stock Cost of Treasury Stock Number of Treasury Shares Restrictions Imposed by State Law Reason for Acquisition Commitments to Repurchase Common Stock Split Redeemable Common Stock Warrants Put Warrants Recapitalization Acquired Research and Development Non-Monetary Transactions Non-Monetary Transaction Nonrecurring or Unusual Losses Nonrecurring or Unusual Loss Non-Operating Income (Expenses) Non-Operating Income (Expenses) Detail Extraordinary Items Extraordinary Item Discontinued Operations Discontinued Segment Identification of Discontinued Segment Expected Disposal Date Expected Manner of Disposal Description of Segment's Remaining Assets Description of Segment's Remaining Liabilities Revenues from Discontinued Operations Loss Adjustments of Prior Year Reported Disposals Year of Origin Nature of Adjustment Amount of Adjustment Income (Loss) from Operations from Measurement Date to Balance Sheet Date Proceeds from Disposal of Segment from Measurement Date to Balance Sheet Date Loss Recognized to Record Business Segment at Net Realizable Value Basis for Determining Net Realizable Value Impairment Losses Recorded by Business Segment Loss on Disposal of Business Segment Estimated Loss from Operations Write-Down to Net Realizable Value Estimated Cost of Disposal Discontinued Operations Subsequently Retained Reason for Decision Not to Dispose of Business Segment Disclosures for Discontinued Segments Assets of Segment Retained Liabilities of Segment Retained Revenues of Segment Retained Operating Profits (Losses) of Segment Retained Research and Development Arrangements Research and Development Arrangement Terms of Significant Arrangements Royalty Arrangements Purchase Provisions License Agreements Funding Commitments Other Significant Terms Compensation Earned Costs Incurred Commitments and Contingencies Commitment/Contingency Listing of and detailed information for typical contingencies. Nature of Commitment/Contingency Litigation Environmental Insurance Potential Tax Assessments Government Investigations Other Loss Contingency Guarantees Sold or Assigned Nature of Guarantee Amount of Guarantees Gain Contingencies Investment Credit Carryforward Plaintiff Litigation Contingent Receivables Other Gain Contingency Unused Lines of Credit Commitments to Reduce Debt, Maintain Working Capital, Restrict Dividends Dividend Restrictions Purchase Agreements Capital Expenditures Employment Contracts Additional Payments in Connection with Acquisition Licensing Agreements Sales Agreements Other Commitments Long Term Unconditional Purchase Obligations Nature/Term of Obligation Fixed and Determinable Portion of Obligation Variable Components of Obligation Purchases Under the Obligations Product Warranties Rebates Other Loss Contingency Loss Contingencies Not Accrued No Estimate Estimate of Range of Loss Environmental Remediation Liabilities Environmental Remediation Liability Discounted Amount of Liability Undiscounted Amount of Obligation Discount Discount Rate Used in Present-Value Determinations Description or Nature of Discount Nature of Accrual For Reasonably Possible Loss Contingencies Description of the Obligation Estimate of Possible Loss Exposure Estimated Time Frame of Disbursements Estimated Time Frame for Realization of Recognized Probable Recoveries Factors That Cause Estimate to be Sensitive to Change Reasons Estimate of Probable or Reasonably Possible Loss or Range of Loss Cannot be Made Stock Compensation Plans Description of the Plan Vesting Requirements Maximum Term of Options Granted Description of the Plan Description of Other Plans Reconciliation of Stock Options Outstanding Balance Stock Options Outstanding Shares Range Low High Weighted Average Exercise Price Changes Stock Options Outstanding Stock Options Granted Shares Range Low High Weighted Average Exercise Price Stock Options Exercised Shares Range Low High Weighted Average Exercise Price Stock Options Forfeited Shares Range Low High Weighted Average Exercise Price Stock Options Expired Shares Range Low High Weighted Average Exercise Price Summary of Stock Options Outstanding by Exercise Price Range of Exercise Prices Number of Options Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number of Options Exercisable Weighted Average Exercise Price Weighted Average Grant Date Fair Value of Stock Options Granted During the Year Weighted Average Grant Date Fair Value of Non-Option Equity Instruments Granted During the Year Net Income and Earnings Per Share Disclosures Net Income as Reported Pro Forma Net Income Earnings Per Share Basic Basic Net Income Per Share as Reported Basic Net Income Per Share Pro Forma Diluted Diluted Net Income Per Share as Reported Diluted Net Income Per Share Pro Forma Assumptions Weighted Average Fair Value of Stock Options Issued Pricing Model Used Expected Life of Stock Options Expected Volatility Expected Dividend Yield Risk Free Interest Rate Modification or Changes in Assumptions Compensation Cost Recognized Pensions Defined Benefit Plans Net Periodic Pension (Income) Expense Service Cost Interest Cost Expected Return on Plan Assets Amortization of Prior Service Costs Amortization of Transitional Losses Actuarial Gains (Losses) Gains (Losses) from Settlements or Curtailments Other Projected Benefit Obligations Projected Benefit Obligations Change in Projected Benefit Obligation Service Cost Interest Cost Plan Amendments Benefits Paid Actuarial Gains (Losses) Curtailments Special Termination Costs Foreign Currency Exchange Rate Changes Divestitures Settlements Contributions by Plan Participants Business Combinations Other Fair Value of Plan Assets Balance Fair Value of Plan Assets Change in Fair Value of Plan Assets Actual Returns on Plan Assets Contributions from Participants Benefits Paid Divestitures Settlements Foreign Currency Exchange Rate Changes Administrative Expenses Employer Contributions Business Combinations Other Net Post Retirement Benefit Obligation Funded Status Unrecognized Actuarial Gain (Loss) Unrecognized Transitional Obligations Unrecognized Prior Service Cost Other Amortization of Unrecognized Transition Obligation The measures used in this note for forecasting benefit plan obligations are represented as pure numbers, i.e., ratios, rates of growth, etc. Weighted Average Assumptions Discount Rate Expected Long Term Rate of Return on Plan Assets Rate of Compensation Increase Assumed Health Care Cost Trend Rate Impact of Change in Assumed Health Care Cost Trend Rate Impact of One Percent Increase on Retirement Benefit Obligation Impact of One Percent Decrease on Retirement Benefit Obligation Impact of One Percent Increase on Sum of Period Service and Interest Costs Impact of One Percent Decrease on Sum of Period Service and Interest Costs Employers with Two or More Plans Aggregate Disclosures for Plans with Benefit Obligations in Excess of Plan Assets Aggregate Benefit Obligations Aggregate Fair Value for Plan Assets Aggregate Pension Accumulated Benefit Obligation Prepaid Benefit Costs Accrued Benefit Liabilities Defined Contribution Plans Amount of Cost Recognized for Defined Contribution Pension Plans Separately from the Amount of Cost Recognized for Defined Benefit Plans Amount of Cost Recognized for Other Post Retirement Benefit Plans Separately from the Amount of Cost Recognized for Defined Benefit Plans Description of Nature and Effect of Any Significant Changes During the Period Affecting Comparability Multiemployer Plans Amount of Contributions Contributions Description of the Nature and Effects of Any Changes Affecting Comparability Employer's Obligation for Portion of Unfunded Benefit Obligations Caused by Withdrawal from a Multiemployer Plan Employer's Obligation for Portion of Unfunded Accumulation Postretirement Benefit Obligation Other Postretirement Employee Benefits Employee Stock Ownership Plans General Description of the Plan Basis for Determining Contribution Employee Groups Covered Nature and Effect of Significant Matters Affecting Comparability Shares Allocated Shares Committed to be Released Suspense Shares Fair Value of Shares Allocated under Repurchase Obligation Nature of Obligation to Repurchase Allocated Shares Description of the Accounting Policies Followed for ESOP Transactions Accounting Method of Measuring Compensation Classification of Dividends on ESOP Shares Treatment of ESOP shares for earnings per share computation Compensation Cost Recognized During the Period For Leveraged ESOP'S and Pension Reversion ESOP's, Basis for Releasing Shares and How Dividends on Allocated and Unallocated Shares are Used Earnings Per Share Earnings Per Share Components For the latest period for which an income statement is presented, a description of any transactions that occurs after the end of the mose recent period but before issuance of the financial statements that would have chaned materially the earnings per share calculation. Description of Transactions which Impacted Earnings Per Share after Balance Sheet Date Segment Disclosures General Information Factors to Identify Segments Products/Services of Each Segment Segment Info About Profit (Loss) and Assets Measure of Profit (Loss) External Customer Revenue Intersegment Revenue Interest Revenue Interest Expense Depreciation, Depletion, and Amortization Expense Unusual Items Equity in Income of Equity Method Investees Income Tax Expense (Benefit) Extraordinary Items Assets Other Significant Noncash Items Investment in Equity Method Investees Capital Expenditures Explanation of Segment Measurements Basis of Accounting for Intersegment Transactions Difference Between Measurements of Segment and Reporting Entity Profit (Loss) Measurements Total Asset Measurements Changes in Measurement Methods from Prior Period Asymmetrical Allocations to Segments Other Information Enterprise-Wide Disclosures External Customer Revenue for Each Product/Service Grouping Geographic Information External Customer Revenue Country of Domicile Foreign Countries Long-Lived Assets Country of Domicile Foreign Countries Reconciliation of Total Reportable Segments to Corresponding Consolidated Amounts Revenues Measures of Profit (Loss) Income Before Income Taxes Extraordinary Items Discontinued Operations Cumulative Effect of Changes in Accounting Principles Assets Other Revenues from Major Customers Related Segment Quarterly Financial Information Subsequent Events Subsequent Event Description of Subsequent Event Date of Event Amount of Subsequent Event Type of Subsequent Event Change in Capitalization Business Combination Pooling of Interests Substance of Pooling of Interests Business Combination Consummated Before Financial Statements Are Issued Pro Forma Effects of the Pooling of Interests Combination on the Reported Financial Position Pro Forma Effects of the Pooling of Interests Combination of the Results of Operations Purchase Business Combination Pro Forma Results of Operations for the Current Period as Though the Companies Had Been Combined at the Beginning of the Period Pro Forma Results of Operations for the Immediately Preceding Period as Though the Companies Had Been Combined at the Beginning of the Period If Comparative Statements Are Presented Settlement of Litigation When the Event Giving Rise to the Claim Took Place Subsequent to the Balance Sheet Date Casualty Loss Loss on Receivables Resulting from Conditions Arising Subsequent to the Balance Sheet Date Stock Split Dividends Discontinued Operations Debt Incurred, Reduced or Refinanced Litigation Other Subsequent Event Pro Forma Effect on Historical Financial Statements Other Matters Other Matter Accounting for Derivatives Value of underlying at last update Previous Value of Derivative Underlying Value of underlying at the end of the reporting period. Current Value of Derivative Underlying Difference between the previous value of underlying and the current value of the underlying. Change in Derivative Underlying Value Number of units specified in the contract for the derivative instrument. Notional Amount of Derivative Change in market price times notional amount Gain or loss on Derivative Supplemental financial information issued by the entity. Supplemental Financial Information Financial highlights issued by the entity. This element can contain elements from any other statement. Financial Highlights Highlights from the balance sheet Balance Sheet Highlights Highlights from the income statement Income Statement Highlights Highlights from the cash flows statement Cash Flows Highlights Other financial highlights such as number of employees, number of locations, etc. Other Highlights Management discussion and analysis issued by the entity. Management Discussion and Analysis