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   &lt;!-- Begin Block Tagged Note 10 - us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock--&gt;
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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;b&gt;10.&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;b&gt;Accounting Pronouncements&lt;/b&gt;
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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In June&amp;#160;2009, the FASB issued Statement of Financial Accounting Standards (SFAS) No.&amp;#160;166, &lt;i&gt;Accounting for Transfers of Financial Assets &amp;#8211; an
   amendment of FASB Statement No.&amp;#160;140&lt;/i&gt;. SFAS 166 limits the circumstances in which financial assets
   can be derecognized and requires enhanced disclosures regarding transfers of financial assets and a
   transferor&amp;#8217;s continuing involvement with transferred financial assets. SFAS No.&amp;#160;166 also eliminates
   the concept of a qualifying special-purpose entity (QSPE), which will require companies to evaluate
   former QSPEs for consolidation.
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   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;In June&amp;#160;2009, the FASB issued SFAS No.&amp;#160;167, &lt;i&gt;Amendments to FASB Interpretation No.&amp;#160;46(R)&lt;/i&gt;. SFAS
   No.&amp;#160;167 amends existing guidance used to determine whether or not a company is required to
   consolidate a variable interest entity (VIE)&amp;#160;and requires enhanced disclosures. SFAS No.&amp;#160;167
   eliminates quantitative-based assessments and will require companies to perform ongoing qualitative
   assessments to determine whether or not the VIE should be consolidated.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Both SFAS 166 and SFAS 167 are effective for the Company on January&amp;#160;1, 2010.
   &lt;/div&gt;
   &lt;div align="justify" style="font-size: 10pt; margin-top: 10pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;As discussed in Note 3, the Company&amp;#8217;s A/R sales program involves a master trust that issues an
   undivided interest in receivables to investors. The A/R sales master trust is not currently
   consolidated in the Company&amp;#8217;s financial statements and the undivided interest in receivables that
   have been sold to investors is derecognized. These new pronouncements will require the Company to
   consolidate the A/R sales master trust and to no longer derecognize the undivided interest sold to
   investors effective January&amp;#160;1, 2010. As a result, the Company&amp;#8217;s Consolidated Balance Sheets will
   reflect an increase in accounts receivable, net and an increase in current liabilities for the
   amount of undivided interest sold to investors and any related cash flow impacts will be included
   in Financing Activities rather than Operating Activities in the Consolidated Statements of Cash
   Flows. There was no outstanding interest held by investors under the A/R sales program at September
   30, 2009. Outstanding undivided interests held by investors under the A/R sales program was $50
   million at December&amp;#160;31, 2008.
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