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(a) Represents the number of employees at year-end. At December 31, 1998, the number of employees included 2,600 employees of Nelson Industries, Inc., which was acquired in January 1998. At December 31, 1997, number of employees included 2,800 employees of Cummins India Limited, which was consolidated in the fourth quarter of 1997. 

Earnings per share for 1996 have been restated to reflect the adoption of SFAS No. 128. 

