text: least actuarially equivalent to Medicare Part D. 
  (generally based on mileage of transportation equipment) amounted to 
  In January 2004, the FASB issued FASB Staff Position 
  $313,000, $787,000, and $869,000 for the years 2003, 2002, and 
  No. 106-1, “Accounting and Disclosure Requirements Related to the 
  2001, respectively. 
  Medicare Prescription Drug, Improvement and Modernization Act of 
  
  **Guarantees, Commitments, and Contingencies** 2003” (“FSP 106-1”). The Company has elected to defer accounting for 
  
  the economic effects of the Act, as permitted by FSP 106-1. Therefore,  During the second quarter ended June 28, 2003, the Company entered 
  
  in accordance with FSP 106-1, the accumulated postretirement benefit  into a one-year financial agreement for the benefit of one of its distribu- 
  
  obligation or net period postretirement benefit cost included in the  tion chain partners. The maximum financial exposure assumed by the 
  
  consolidated financial statements and disclosed above do not reflect the  Company as a result of this arrangement totals $3 million of which over 
  
  effects of the Act. Specific authoritative guidance on accounting for the 