Document N2YnQMo7Jj8YxYX1OnDO7z3R

Dana Corporation Page 155 of 176 which were based on actuarially determined amounts. Because it is not practicable to isolate the related payments, which could occur over an extended period of time, we have transferred these accruals from our restructuring accrual to the related liabilities. The above amounts include activities within our discontinued operations. Restructuring expenses now included on the loss from discontinued operations line in the consolidated statement of income totaled $4 in 2003, $49 in 2002 and $114 in 2001, before related tax benefits. 81 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004