Document gEJ2O9EExo9eoqKanGaEgZy0a

Dana Corporation Page 60 of 176 Selling, General and Administrative Expenses Consolidated selling, general and administrative (S,G & A) expenses of $520 in 2003 were $62 lower than 2002 expenses. The decrease in S,G & A is attributable to recently completed restructuring actions and other cost reduction initiatives at both the manufacturing SBUs and in the Corporate expense area. Additionally, S, G & A expenses associated with our DCC operation continues to come down as we divest the assets of this operation. 29 http://www.sec.gov/Archives/edgar/data/26780/000095015204001384/105571ael0vk.htm 8/1/2004