text: The Company’s continuous focus on improving the manufacturing pro- 
  received by the customer or upon installation and customer acceptance 
  cess tends to increase the likelihood of assets being replaced; therefore, 
  based on the terms of the sales agreement. Revenue includes freight 
  the Company is constantly evaluating the expected lives of its equipment 
  charged to customers; related costs are in selling and administrative 
  and accelerating depreciation where appropriate. The Company 
  expense. Rebates, discounts, and other marketing program expenses 
  recorded losses on the disposal of assets in the amount of approximately 
  that are directly related to the sale are recorded as a deduction to net 
  $1 million and $5 million during 2003 and 2002, respectively, as a 
  sales. Marketing program accruals require the use of management esti- 
  result of its rapid continuous improvement initiatives. 
  mates and the consideration of contractual arrangements that are 
  
  subject to interpretation. Customer sales that reach certain award levels  ***G O O D W I L L A N D O T H E R I N T A N G I B L E A S S E T S***
  
  In accordance with SFAS No. 142, the Company evaluates its goodwill  can affect the amount of such estimates and actual results could differ 
  
  for impairment on an annual basis based on values at the end of third  from these estimates. 
  
  quarter, or whenever indicators of impairment exist. The Company has 