Reliant FORM 10-K manual Accounting changes and recent accounting pronouncements

Amortization of intangibles	68
Deferred stock option compensation	68
Special charges	69
Gain (loss) on sale of businesses and assets	71
Other income (expense) — net	71
Interest expense	72
Income tax benefit (expense)	72
Net earnings (loss) from continuing operations	72
Results of operations — discontinued operations	72
Liquidity and capital resources	73
Cash flows	73
Uses of liquidity	75
Contractual cash obligations	76
JDS purchase arrangement	77
Customer financing	77
Joint ventures/minority interests	78
Discontinued operations	78
Sources of liquidity	78
Credit facilities	78
Available support facility	78
Shelf registration statement and base shelf prospectus	79
Credit ratings	80
Off-balance sheet arrangements	80
Bid, performance related and other bonds	80
Receivables securitization and certain lease financing transactions	81
Other indemnifications or guarantees	81
Application of critical accounting estimates	82
Revenue recognition	82
Provisions for doubtful accounts	83
Provisions for inventory	84
Income taxes	85
Tax asset valuation	85
Tax contingencies	86
Goodwill valuation	86
Pension and post-retirement benefits	87
Special charges	88
Other contingencies	89
Accounting changes and recent accounting pronouncements	89
Accounting changes	89
Recent accounting pronouncements	90
Market risk	91
Equity price risk	92
Environmental matters	92
Legal proceedings	93
Risk factors/forward looking statements	93
Risks relating to our restatements and related matters	93
Risks relating to our business	99
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