Document 3BmMmV33ooB4zRY1M5p2LRjx

Dana Corporation Page 141 of 176 Table of Contents The sales of our discontinued operations, while not included in our segment data, were associated with our SBUs as follows: 2003 2002 2001 AAG ASG EFMG Other $2,140 -- 13 -- $2,368 251 134 29 $2,370 237 153 30 $2,153 $2,782 $2,790 The $114 of restructuring expense of the discontinued operations in 2001 is related to the integration of the Engine Management warehouse operations, exiting product lines and down-sizing our filtration operations. Restructuring expenses included pre-tax charges of $61 related to the impairment of longlived assets, primarily property, plant and equipment, $31 for employee termination benefits and $22 of exit and other expenses, primarily lease continuation expense. Cost of sales included $50 of charges related to inventory impairment resulting from consolidating our warehouse operations and exiting product lines and provisions for unsalvageable customer returns. In 2002, we charged $24 of exit costs, primarily lease continuation expense, related to closing warehouse facilities, $21 for employee termination benefits and $4 of long-lived asset impairment to restructuring expenses as we continued the program initiated in the fourth quarter of 2001. We also charged $34 to cost of sales in 2002 primarily for inventory impairment and provisions for unsalvageable customers returns in connection with exiting a product line. Other income (expense) included pre-tax charges of $38 in 2002 to reduce the carrying value of assets of our Engine Management business included in discontinued operations. Also included in other income (expense) is a net pre-tax gain of $41 in 2002 resulting from the divestiture of FTE and the majority of our Boston Weatherhead division. The assets and liabilities of discontinued operations reported in the consolidated balance sheet as of December 31, 2002 include only the amounts related to the Engine Management operations, which were classified as discontinued operations prior to that date. Included in the balance sheet at December 31, 2003 are assets of discontinued operations of $1,254 and liabilities of discontinued operations of $307 related to the Automotive Aftermarket business unit. The assets and liabilities of the discontinued operations are as follows: December 31 2003 2002 Assets of discontinued operations: Accounts receivable Inventories Cash and other current assets Goodwill Property, plant and equipment $ 408 451 75 32 288 $9 99 2 -- 67 $1,254 $177 Liabilities of discontinued operations http://www.sec.gOv/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004