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## Special items 

The Corporation recorded the following special items: 

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## Fiscal year 2004 

The Corporation recorded gains of $98 million ($72 million after tax) and $3 million (before and after tax) related to the sale of MAS and of the BCA. 

Severance and other involuntary termination costs of $73 million ($48 million after tax) were recorded during fiscal year 2004, $17 million ($11 million after tax) of which was recorded during the fourth quarter. The charge relates mainly to the reduction of employment levels at facilities in Montréal, Toronto and Belfast, as well as the reduction in employment levels in Tucson and Wichita arising from the creation of integrated Bombardier * Learjet * and Challenger * Series business aircraft manu- facturing centres at the Wichita and Dorval facilities. Expected benefits from the integration include reduced production cycle times and inventory levels. The full integration of the manu- facturing centres is expected to be completed by the first quarter of fiscal year 2006. 

## Fiscal year 2003 

Severance and other involuntary termination costs of $67 million ($52 million after tax) were recorded in the fourth quarter related mainly to the reduction in employment levels at all Bombardier Aerospace sites. 

The revision of the assumptions used to esti- mate the average unit production cost for each program, to reflect the uncertainty in the turbo- prop market and the weakness of the business aircraft segment, including the reduction of accounting program quantities, resulted in a special charge amounting to $615 million ($434 million after tax) recorded during the fourth quarter. 

Special charges of $588 million were recorded, $171 million ($129 million after tax) of which was mainly related to the write-down in the value of pre-owned aircraft inventories, and from lower-than-anticipated sub-lease revenues on pre-owned turboprop aircraft, was 

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recorded in the second quarter. In addition, as a result of market price declines in the pre-owned business and turboprop aircraft market, an addi- tional special charge of $385 million ($291 million after tax) was recorded in the fourth quarter of fiscal year 2003. A special charge of $32 million ($24 million after tax) related to the write-down of turboprop production inventory was also recorded in the fourth quarter. 

Additionally, a special charge of $41 million ($30 million after tax) was recorded during the second quarter in connection with the final settlements of a lawsuit and a contractual dispute with a customer. 

As a result, EBT amounted to $290 million for fiscal year 2004, compared to negative EBT of $1.3 billion for the previous fiscal year. 

## Program information 

The carrying amount of excess over-average production costs (EOAPC) included in inven- tory, and tooling costs included in property, plant and equipment were as follows as at January 31: 

