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The following table presents, by major cost component and by year of provision, activity related to the restructuring charges discussed 

above during fiscal years 2000, 1999 and 1998, including any adjustments to the original charges. 

<img src='content_image/115191.jpg'>

## (6) INCOME TAX 

Prior to the spin-off, U.S. income tax payments, refunds, credits, provision and deferred tax components have been allocated to Energizer in accordance with Ralston’s tax allocation policy. Such policy allocates tax components included in the consolidated income tax return of Ralston to Energizer to the extent such compo- nents were generated by or related to Energizer. Subsequent to the spin-off, taxes are provided on a stand-alone basis. 

Had the Energizer tax provision been calculated as if Energizer was a separate, independent U.S. taxpayer, the income tax provision would have been higher by approximately $23.4 in 2000. The higher provision is due primarily to the $24.4 of capital loss benefits that would not be realized on a stand-alone basis. 

