text: Our income tax returns are subject to examination by the Internal Revenue Service 
  (“IRS”) and other tax authorities. While positions taken in tax returns are some- 
  times subject to uncertainty in the tax laws, we do not take such positions unless we 
  have “substantial authority” to do so under the Internal Revenue Code and applicable 
  regulations. We may take positions on our tax returns based on substantial authority 
  that are not ultimately accepted by the IRS. 
  
  We assess such potential unfavorable outcomes based on the criteria of Statement of 
  Financial Accounting Standards No. 5, “Accounting for Contingencies” (“SFAS 5”). 
  We establish a tax reserve if an unfavorable outcome is probable and the amount of 
  the unfavorable outcome can be reasonably estimated. We assess the potential out- 
  comes of tax uncertainties on a quarterly basis. In determining whether the proba- 
  ble criterion of SFAS 5 is met, we presume that the taxing authority will focus on 
  the exposure and we assess the probable outcome of a particular issue based upon 
  the relevant legal and technical merits. We also apply our judgment regarding the 
  potential actions by the tax authorities and resolution through the settlement process. 
  
  We maintain required tax reserves until such time as the underlying issue is 
  resolved. When actual results differ from reserve estimates, we adjust the income tax 
  provision and our tax reserves in the period resolved. For tax years that are exam- 
  ined by taxing authorities, we adjust tax reserves in the year the tax examinations 
  are settled. For tax years that are not examined by taxing authorities, we adjust tax 
  reserves in the year that the statute of limitations expires. Our estimate of the 