text: The Company implemented a supplemental executive retirement plan (“SERP”) for 
  certain key employees effective January 1, 2001. The SERP is a nonqualified plan 
  under which the Company makes quarterly contributions which are intended to 
  provide a retirement benefit that is a fixed percentage of a participant’s estimated 
  final five-year average annual salary, up to a maximum of 65%. Company contribu- 
  tions and investment earnings on the contributions are tax-deferred and accumulate 
  as a retirement fund. Employees do not make contributions under this plan. A 
  portion of the Company contributions and investment earnings thereon vests after 
  three years of SERP participation and the remaining portion vests after both five 
  years of SERP participation and 10 years of continuous service. The Company 
  recorded expense of $5 million under this plan in each of 2004, 2003 and 2002. 
  
  **NOTE 13 — RESTRUCTURING COSTS**
  Restructuring costs (credit) consisted of the following: 