text: Estimates are used for, but not limited to, determining the net 
  
  carrying value of trade accounts receivable, inventories, recording 
  
  self-insurance liabilities and other accrued liabilities. Actual 
  
  results could differ from these estimates. The following critical 
  
  accounting policies are impacted significantly by judgments, 
  
  assumptions and estimates used in the preparation of the 
  
  consolidated financial statements. 
  
  **Other**
  LIFO Inventory Valuation and Methodology 
  $ 81,600 $ 23,500 $ 32,300 $ 14,700 $ 11,100 
  Inventories are valued at the lower of cost or market, using the 
  Planned funding of 
  last-in, first-out (LIFO) method for U.S. inventories, and the 
  post-retirement 
  45,100  6,300  11,500  6,100  21,200  obligations 
  average cost method for foreign inventories. We adopted the 
  Unrecognized 
  link chain dollar value LIFO method for accounting for U.S. 
  income tax benefit 
  liabilities, including 
  inventories in fiscal 1974. Approximately 37% of our domestic 
  interest and 
  inventory dollars relate to LIFO layers added in the 1970s. The 
  1,970  $ 1,970 
  
  excess of current cost over LIFO cost is $144.8 million as reflected 