text: ***Cost in excess of net assets of business acquired:***In June 2001, the Financial Accounting Standards Board (FASB) 
  issued Statements of Financial Accounting Standards (SFAS) No.142, “Goodwill and Other Intangible Assets,” which 
  eliminates amortization of goodwill and intangible assets that have indefinite useful lives and requires annual tests of 
  impairment of those assets. SFAS No. 142 also provides specific guidance about how to determine and measure 
  
  19 ■ 2003 ANNUAL REPORT 