Document DD7dom9Znnx1165DmyL38k7aO

Dana Corporation Page 136 of 176 The amounts recorded for contingent asbestos-related liabilities and recoveries are based on assumptions and estimates derived from our historical experience and current information. If our assumptions about the nature of the pending unresolved bodily injury claims and the claims relating to the CCR-negotiated settlements, the costs to resolve those claims and the amount of available insurance and surety 70 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571 ael 0vk.htm 8/1/2004