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## Changes in the carrying amount of goodwill 

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(a) Assembled workforce intangible no longer meets separability criteria under SFAS No. 142 and has been reclassified to goodwill effective January 1, 2002. 

(b) Other operating segments include Australia, Asia, and Canada. 

As discussed in Note 1, the Company adopted SFAS No. 142 “Goodwill and Other Intangible Assets” on January 1, 2002. The provisions of SFAS No. 142 are adopted prospectively and prior- period financial statements are not restated. Comparative earn- ings information for 2001 is presented in the following table: 

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(a) Results for 2001 have been restated to reflect the adoption of SFAS No. 145 in 2003 concerning the income statement classification of losses from debt extinguishment. The net loss of $7.4 incurred in 2001, which was originally classified as an extraordinary loss, has been reclassified to Earnings before cumulative effect of accounting change. After this reclassification, Earnings before cumulative effect of accounting change was not materially different from Net earnings. Refer to Note 1 for further information. 

