Reliant FORM 10-K manual 2003 2002 2001 Pension expense, Allocation of net pension expense

The following details the net pension expense and the underlying assumptions for the defined benefit plans for the years ended December 31:

		2003		2002		2001
Pension expense:
Service cost	$	118	$	158	$	200
Interest cost		401		402		413
Expected return on plan assets		(395)		(417)		(470)
Amortization of prior service cost		9		7		8
Amortization of net losses (gains)		50		17		(26)
Settlement losses (gains)		48		94		1
Curtailment losses (gains)		–		40		17
Net pension expense	$	231	$	301	$	143
Allocation of net pension expense:
Continuing operations	$	231	$	301	$	141
Discontinued operations		–		–		2
Net pension expense	$	231	$	301	$	143
Weighted-average assumptions used to determine benefit obligations as at December 31:
Discount rate		5.8%		6.3%		6.7%
Rate of compensation increase		3.7%		3.7%		3.7%
Weighted-average assumptions used to determine net pension expense for years ended December 31:
Discount rate		6.3%		6.7%		7.0%
Expected rate of return on plan assets		7.8%		7.8%		8.1%
Rate of compensation increase		3.7%		3.7%		4.6%

The following details the amounts included within other comprehensive income (loss) for the year ended December 31:

Defined benefit plans

20032002

Increase in minimum pension liability included in other comprehensive income (loss) $ 219 $ 690

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