Other adjustments: In addition to the above items and in connection with our review of prior year’s financial records we
determined that other accounting errors were made with respect to the accounting for certain non-recurring transactions, the
timing of recording and reversing certain liabilities and the timing of recording certain asset write-offs. We have restated our 2000
and 1999 Consolidated Financial Statements for such items. These adjustments increased pre-tax loss by $89 for the year ended
December 31, 2000 and decreased pre-tax income by $131 for the year ended December 31, 1999.