text: relate to allowance for doubtful accounts, inventory reserves, market- 
  measure compensation cost for employee stock options using the 
  ing program accruals, warranty accruals, accruals for self-insured 
  intrinsic value-based method described in APB No. 25. 
  medical claims, workers’ compensation, legal contingencies, general 
  The following table illustrates the effect on net income 
  liability and auto insurance claims, and useful lives for depreciation 
  and earnings per share if the Company had applied the fair value 
  and amortization. Actual results could differ from those estimates. 
  recognition provisions of SFAS No. 123, “Accounting for Stock-Based 
  
  Compensation,” as amended by SFAS No. 148 “Accounting for Stock-  ***S E L F - I N S U R A N C E***
  
  Based Compensation — Transition and Disclosure,” to stock-based  The Company is partially self-insured for general and product liability, 
  
  employee compensation.  workers’ compensation, and certain employee health benefits. The gen- 
  
  eral, product, and workers’ compensation liabilities are managed using 
  
  a wholly owned insurance captive; the related liabilities are included in 
  
  the accompanying consolidated financial statements. The Company’s 
  
  policy is to accrue amounts in accordance with the actuarially deter- 
  
  mined liabilities. The actuarial valuations are based on historical 