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## Other Intangible Assets 

Other intangible assets consist of the following: 

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## Accumulated Other Comprehensive Income 

Pursuant to the adoption of SFAS No. 142 and effective July 1, 2001, trademarks have been classified as indefinite lived assets and are no longer amortized, and are evalu- ated periodically for impairment. The cost of other intan- gible assets is amortized on a straight-line basis over their estimated useful lives. The aggregate amortization expenses related to amortizable intangible assets for the years ended June 30, 2003, 2002 and 2001 were $1.9 million, $1.5 million and $9.6 million, respectively. 

## Long-Lived Assets 

In accordance with SFAS No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets,” long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets in question may not be recoverable. An impairment would be recorded in circumstances where undiscounted cash flows expected to be generated by an asset are less than the carrying value of that asset. 

The components of accumulated other comprehensive income (loss) (“OCI”) included in the accompanying consoli- dated balance sheets consist of the following: 

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Of the $1.5 million, net of tax, derivative instruments loss recorded in OCI at June 30, 2003, $3.2 million, net of tax, related to foreign currency derivatives that the Company estimates will be classified to earnings as losses during the next twelve months assuming exchange rates at the time of settlement are equal to the forward rates as of June 30, 

2003. Offsetting the aforementioned was a $1.7 million, net of tax, gain relating to treasury lock agreements that expire in September 2003 which will be settled upon the issuance of new debt, if completed. Any realized gain or loss to be received or paid by the Company will be amortized in interest expense over the life of the new debt. 

