text: The Company recognizes revenue when all four of the following criteria are met: 
  
  ‚ Persuasive evidence of an arrangement exists such as a service agreement with a municipality, a 
  hauling customer or a disposal customer, 
  
  ‚ Services have been performed such as the collection and hauling of waste or the disposal of waste at a 
  Company-owned disposal facility, 
  
  ‚ The price of the services provided to the customer are Ñxed or determinable, and 
  
  ‚ Collectability is reasonably assured. 
  
  **Other Charges**
  
  During the fourth quarter of 2002, the Company recorded a $5.6 million gain on the sale of certain assets 
  for amounts exceeding estimates originally made and recorded as other charges during the fourth quarter of 
  2001. 
  
  **Income Taxes**
  
  The Company accounts for income taxes in accordance with Statement of Financial Accounting 
  Standards No. 109, ""Accounting for Income Taxes.'' Accordingly, deferred income taxes have been provided 
  to show the eÅect of temporary diÅerences between the recognition of revenue and expenses for Ñnancial and 
  income tax reporting purposes and between the tax basis of assets and liabilities and their reported amounts in 
  the Ñnancial statements. 
  
  **Comprehensive Income**
  
  During the year ended December 31, 2002, the Company recorded an unrealized gain of $2.8 million 
  ($1.7 million, net of tax) relating to the change in fair value of its fuel hedge option agreements in accordance 
  with Statement of Financial Accounting Standards No. 133, ""Accounting for Derivative Instruments and 