us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock

ABBOTT LABORATORIES

Note 2 — Supplemental Financial Information

Effective January 1, 2009, Abbott adopted FSP EITF 03-6-1, “Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities,” which requires that unvested restricted stock units that contain non-forfeitable rights to dividends be treated as participating securities and be included in the computation of earnings per share under the two-class method. Under the two-class method, net earnings are allocated between common shares and participating securities. Net earnings allocated to common shares for the three months and nine months ended September 30, 2009 were $1.476 billion and $4.196 billion, respectively. Net earnings allocated to common shares in 2008 were not significantly different than net earnings.

Other (income) expense, net, for the third quarter and first nine months of 2009 includes a $287 million gain from the settlement reached between Abbott and Medtronic, Inc. resolving all outstanding intellectual property litigation between the two parties. Other (income) expense, net, for the first nine months of 2009 includes the derecognition of a contingent liability of $797 million associated with the conclusion of the TAP joint venture as discussed in Note 9 and income from the recording of certain investments at fair value in connection with business acquisitions. Other (income) expense, net, for the third quarter and first nine months of 2009 and 2008 also includes ongoing contractual payments from Takeda associated with the conclusion of the TAP joint venture. In connection with the dissolution of the TAP joint venture, Abbott recorded a gain of approximately $95 million in the first nine months of 2008, which is included in Other (income) expense, net. Other (income) expense, net for the nine months ended September 30, 2008 also includes a gain of approximately $52 million on the sale of an equity investment accounted for as an available-for-sale investment.

Supplemental Cash Flow Information — Other, net in Net cash from operating activities for 2009 and 2008 includes the effects of contributions to the main domestic defined benefit plan of $700 million and $200 million, respectively. Other, net in Net cash from operating activities for 2008 also reflects increased accruals for cost improvement initiatives and payroll related obligations.

Purchases of other investment securities, net in 2009 and 2008 reflects the acquisition of short-term investments with original maturities of over three months.

The components of long-term investments as of September 30, 2009 and December 31, 2008 are as follows:

	September 30		December 31
(dollars in millions)	2009		2008
Equity securities	$	171	$	147
Note receivable from Boston Scientific, 4% interest, due in 2011	876		865
Other	64		62
Total	$	1,111	$	1,074

ADOBE SYSTEMS INC

NOTE 16. NON-OPERATING INCOME (EXPENSE)

Non-operating income (expense) for the three and nine months ended August 28, 2009 and August 29, 2008 included the following (in thousands):


	Three Months						Nine Months
	2009			2008			2009			2008
Interest and other income, net:
Interest income	$	7,616		$	14,407		$	28,655		$	45,110
Foreign exchange losses		(3,545	)		(5,967	)		(9,621	)		(11,901	)
Realized gains on fixed income investment		2,449			85			5,027			1,184
Realized losses on fixed income investment		—			(41	)		(1	)		(1,340	)
Other, net		147			854			693			1,725

Interest and other income, net	$	6,667		$	9,338		$	24,753		$	34,778

Interest expense	$	(460	)	$	(2,390	)	$	(1,872	)	$	(8,027	)

Investment gains (losses), net:
Realized investment gains	$	—		$	2,861		$	52		$	18,298
Unrealized investment gains		2,019			2,882			3,396			7,840
Realized investment losses		(1,362	)		(353	)		(3,347	)		(989	)
Unrealized investment losses		(50	)		(3,293	)		(18,545	)		(4,814	)

Investment gains (losses), net	$	607		$	2,097		$	(18,444	)	$	20,335

Total non-operating income (expense), net	$	6,814		$	9,045		$	4,437		$	47,086

AES CORP

12. OTHER INCOME (EXPENSE)

The components of other income for the three and nine months ended September 30, 2009 and 2008 were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2009		2008		2009		2008
	(in millions)
Gain on sale of assets	$	5	$	23	$	13	$	27
Tax credit settlement		-		-		129		-
Management performance incentive		-		-		80		-
Gain on extinguishment of liabilities		-		-		3		124
Other		30		40		54		107

Total other income	$	35	$	63	$	279	$	258

Other income generally includes gains on asset sales and extinguishments of liabilities, favorable judgments on contingencies and other income from miscellaneous transactions.

Other income of $35 million for the three months ended September 30, 2009 included the reversal of contingencies at Sonel in Cameroon and Sul in Brazil, a gain on sale of assets at Placerita, and the reversal of tax liabilities at Altai. Other income of $63 million for the three months ended September 30, 2008 included $29 million of cash proceeds received by AES Southland in California for a settlement, $23 million of gains associated with a sale of land at Eletropaulo in Brazil and the sale of turbines at Itabo in the Dominican Republic.

Other income of $279 million for the nine months ended September 30, 2009 included a favorable court decision in which Eletropaulo had requested reimbursement for excess non-income taxes paid from 1989 to 1992. Eletropaulo received reimbursement in the form of tax credits to be applied against future tax liabilities resulting in a $129 million gain. The net impact to the Company after noncontrolling interests was $21 million. In addition, the Company recognized income of $80 million from a performance incentive bonus for management services provided to Ekibastuz and Maikuben in 2008. The management agreement was related to the sale of these businesses in Kazakhstan in May 2008; see further discussion of this transaction in Note 14 — Acquisitions and Dispositions. Other income also included $9 million of insurance proceeds at Uruguaiana in Brazil and Andres in the Dominican Republic. Other income of $258 million for the nine months ended September 30, 2008 included income from the above mentioned settlement and sales of assets, as well as a $117 million gain related to the extinguishment of a non-income tax liability at Eletropaulo, insurance recoveries of $14 million for damaged turbines at Uruguaiana, and $14 million of compensation received from the local government for the impairment of plant assets and cessation of the power purchase agreement associated with a settlement agreement to shut down the Hefei generation facility in China.

The components of other expense for the three and nine months ended September 30, 2009 and 2008 were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2009		2008		2009		2008
	(in millions)
Loss on sale and disposal of assets	$	6	$	10	$	20	$	25
Loss on extinguishment of debt		-		1		-		70
Other		9		7		47		33

Total other expense	$	15	$	18	$	67	$	128

Other expense generally includes losses on asset sales, losses on the extinguishment of debt, legal contingencies and losses from other miscellaneous transactions.

Other expense of $15 million for the three months ended September 30, 2009 included losses on the disposal of assets at Eletropaulo and contingencies at Alicura in Argentina. Other expense of $18 million for the three months ended September 30, 2008 was primarily comprised of losses on disposal of assets.

Other expense of $67 million for the nine months ended September 30, 2009 included a $13 million loss recognized when three of our businesses in the Dominican Republic received $110 million par value bonds issued by the Dominican Republic government to settle existing accounts receivable for the same amount from the government-owned distribution companies. The loss represented an adjustment to reflect the fair value of the bonds on the date received. Other expense also included losses on the disposal of assets at Eletropaulo and Andres and contingencies at Altai and Alicura. Other expense of $128 million for the nine months ended September 30, 2008 included $69 million of losses related to the extinguishment of debt at the Parent Company in connection with a refinancing in June 2008 and the refinancing of $375 million of debt by IPALCO Enterprises, Inc. (“IPALCO”) in April 2008, as well as contingencies and losses on disposal of assets.

ALCOA INC

J. Other (Income) Expenses, Net


	Third quarter ended September 30,						Nine months ended September 30,
	2009			2008			2009			2008
Equity (income) loss	$	(4	)	$	(10	)	$	18		$	(60	)
Interest income		3			(15	)		(11	)		(47	)
Foreign currency (gains) losses, net		(20	)		59			(66	)		39
Gains from asset sales		(87	)		(22	)		(104	)		(30	)
Other, net		(15	)		3			(19	)		75

	$	(123	)	$	15		$	(182	)	$	(23	)

In the 2009 third quarter and nine-month period, Gains from asset sales included an $89 gain related to the acquisition of a BHP subsidiary (see Note E). Also in the 2009 nine-month period, Gains from asset sales included a $188 gain related to the Elkem/Sapa AB exchange transaction (see Note E) and a $182 loss on the sale of the Shining Prospect investment (see Note G).

ALLEGHENY ENERGY, INC

NOTE 16: OTHER INCOME (EXPENSE), NET

Other income (expense), net, consisted of the following:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2009		2008		2009		2008
Equity component of AFUDC	$	1.6	$	1.0	$	4.0	$	2.4
Interest and dividend income		0.3		1.4		1.5		5.4
Cash received from a former trading executive’s forfeited assets		—		—		—		1.6
Other		—		2.1		0.6		5.9

Total	$	1.9	$	4.5	$	6.1	$	15.3

AMEREN CORP

NOTE 5 - OTHER INCOME AND EXPENSES

The following table presents Other Income and Expenses for each of the Ameren Companies for the three and nine months ended September 30, 2009 and 2008:


	Three Months						Nine Months
	2009			2008			2009			2008
Ameren:^(a)
Miscellaneous income:
Interest and dividend income	$	7		$	10		$	22		$	35
Allowance for equity funds used during construction		8			8			22			19
Other		1			5			5			7
Total miscellaneous income	$	16		$	23		$	49		$	61
Miscellaneous expense:
Donations	$	(1	)	$	(4	)	$	(5	)	$	(10	)
Other		(2	)		(6	)		(9	)		(13	)
Total miscellaneous expense	$	(3	)	$	(10	)	$	(14	)	$	(23	)
UE:
Miscellaneous income:
Interest and dividend income	$	8		$	8		$	22		$	26
Allowance for equity funds used during construction		7			8			20			19
Other		-			1			1			1
Total miscellaneous income	$	15		$	17		$	43		$	46
Miscellaneous expense:
Donations	$	-		$	-		$	(3	)	$	(2	)
Other		(2	)		(2	)		(3	)		(4	)
Total miscellaneous expense	$	(2	)	$	(2	)	$	(6	)	$	(6	)
CIPS:
Miscellaneous income:
Interest and dividend income	$	1		$	2		$	4		$	7
Other		-			1			2			2
Total miscellaneous income	$	1		$	3		$	6		$	9
Miscellaneous expense:
Donations	$	-		$	-		$	(1	)	$	(1	)
Other		-			-			-			(1	)
Total miscellaneous expense	$	-		$	-		$	(1	)	$	(2	)
Genco:
Miscellaneous income:
Other	$	-		$	-		$	-		$	1
Total miscellaneous income	$	-		$	-		$	-		$	1
Miscellaneous expense:
Other	$	-		$	(1	)	$	-		$	(1	)
Total miscellaneous expense	$	-		$	(1	)	$	-		$	(1	)
CILCORP:
Miscellaneous income:
Interest income	$	1		$	1		$	1		$	2
Total miscellaneous income	$	1		$	1		$	1		$	2


	Three Months						Nine Months
	2009			2008			2009			2008
Miscellaneous expense:
Donations	$	-		$	-		$	(1	)	$	(1	)
Other		(2	)		(2	)		(3	)		(3	)
Total miscellaneous expense	$	(2	)	$	(2	)	$	(4	)	$	(4	)
CILCO:
Miscellaneous income:
Interest income	$	1		$	1		$	1		$	2
Total miscellaneous income	$	1		$	1		$	1		$	2
Miscellaneous expense:
Donations	$	-		$	-		$	(1	)	$	(1	)
Other		(1	)		(2	)		(3	)		(2	)
Total miscellaneous expense	$	(1	)	$	(2	)	$	(4	)	$	(3	)
IP:
Miscellaneous income:
Interest income	$	-		$	-		$	-		$	4
Allowance for equity funds used during construction		1			-			2			-
Other		-			3			1			5
Total miscellaneous income	$	1		$	3		$	3		$	9
Miscellaneous expense:
Donations	$	-		$	-		$	(1	)	$	(2	)
Other		(1	)		(2	)		(1	)		(3	)
Total miscellaneous expense	$	(1	)	$	(2	)	$	(2	)	$	(5	)

(a)	Includes amounts for Ameren registrant and nonregistrant subsidiaries and intercompany eliminations.

ARCH COAL INC

5. Commercial Transactions

During the three months ended September 30, 2009, approximately half of our other operating income was generated by financial settlements of physical forward contracts.

ARCHER DANIELS MIDLAND CO

Note 9.

Other Income - Net

	Three Months Ended
	September 30,
	2009			2008
	(In millions)

Interest expense	$	98		$	138
Investment income		(30	)		(54	)
Net gain on marketable securities transactions		(1	)		(9	)
Equity in earnings of unconsolidated affiliates		(152	)		(123	)
Other – net		(13	)		20
	$	(98	)	$	(28	)

AUTOMATIC DATA PROCESSING INC

Note 4. Other Income, net

	Three Months Ended
	September 30,
	2009	2008
Interest income on corporate funds	$ (36.3)	$ (46.0)
Gain on sale of building	(1.5)	-
Realized gains on available-for-sale securities	(8.0)	(1.1)
Realized losses on available-for-sale securities	7.3	1.9
Impairment losses on available-for-sale securities	5.3	-
Other, net	(0.5)	2.8

Other income, net	$ (33.7)	$ (42.4)

Proceeds from sales and maturities of available-for-sale securities were $1,007.8 million and $704.0 million for the three months ended September 30, 2009 and 2008, respectively.

The Company has an outsourcing agreement with Broadridge Financial Solutions, Inc. (“Broadridge”) pursuant to which the Company provides data center outsourcing services, which principally consist of information technology services and service delivery network services. As a result of the outsourcing agreement, the Company recognized income of $26.0 million and $25.8 million for the three months ended September 30, 2009 and 2008, respectively, which is offset by expenses directly associated with providing such services of $25.4 million and $25.2 million, respectively, both of which were recorded in other income, net, on the Statements of Consolidated Earnings. The Company had a receivable on the Consolidated Balance Sheets from Broadridge for the services under this agreement of $8.6 million and $8.7 million as of September 30, 2009 and June 30, 2009, respectively.

During the three months ended September 30, 2009, the Company realized impairment losses on available-for-sale securities of $5.3 million in other income, net on the Statements of Consolidated Earnings. Additionally, during the three months ended September 30, 2009, the Company sold a building and, as a result, recorded a gain of $1.5 million in other income, net, on the Statements of Consolidated Earnings. This building was previously reported in assets held for sale on the Consolidated Balance Sheets.

During the three months ended September 30, 2008, the Company recorded a $3.3 million loss to other income, net on the Statements of Consolidated Earnings related to the Primary Fund of the Reserve Fund (the “Reserve Fund”).

Biogen Idec Inc.


13.	Other Income (Expense), Net

Total other income (expense), net consists of the following:


	For the						For the
	Three Months						Nine Months
	Ended						Ended
	September 30,						September 30,
(In millions)	2009			2008			2009			2008

Interest income	$	10.9		$	16.8		$	37.8		$	55.0
Interest expense		(8.5	)		(8.1	)		(27.6	)		(37.6	)
Impairments of investments		(0.5	)		(17.4	)		(10.1	)		(32.0	)
Net gains (losses) on foreign currency transactions		3.2			(1.8	)		10.6			(2.8	)
Net realized gains (losses) on marketable securities		1.8			(9.7	)		13.7			(3.8	)
Other, net		2.5			(3.5	)		6.5			(3.5	)

Total other income (expense), net	$	9.4		$	(23.7	)	$	30.9		$	(24.7	)

Impairment on Investments

In April 2009, we implemented newly issued accounting standards which provided guidance for recognition and presentation of other-than-temporary impairments. The adoption of the guidance did not have a material impact on our financial position or results of operations; however, this standard amended the other-than-temporary impairment model for debt securities. The impairment model for equity securities was not affected. Refer to Note 6, Financial Instruments, of this Form 10-Q for additional information on the adoption of this guidance.

During the three and nine months ended September 30, 2009, we recognized impairment losses of $0.5 million and $6.5 million, respectively, on our strategic investments and non-marketable securities. In addition, during the three and nine months ended September 30, 2008, we recognized $3.3 million and $12.7 million, respectively, in charges for the impairment of strategic investments and non-marketable securities that were determined to be other-than-temporary.

No impairment losses were recognized through earnings related to available for sale securities during the three months ended September 30, 2009. For the nine months ended September 30, 2009, we recognized $3.6 million in charges. For the three and nine months ended September 30, 2008, we recognized $14.1 million and $19.3 million, respectively, in charges for the other-than-temporary impairment of available for sale securities primarily related to mortgage and asset backed securities.

Noncontrolling Interest

Effective January 1, 2009, we changed the accounting and reporting for our minority interests by recharacterizing them as noncontrolling interest. Prior year amounts related to noncontrolling interest, historically reflected as a component of other income (expense), net, have been reclassified to conform to current year presentation. Amounts previously reported as minority interest are now shown separately from net income in the accompanying consolidated statements of income and total $1.9 million and $6.6 million, respectively, for the three and nine months ended September 30, 2009, as compared to $1.0 million and $5.2 million, respectively, in the prior year comparative periods. Refer to Note 1, Business Overview, and Note 9, Equity, of this Form 10-Q for additional information on the adoption of this guidance.

BRISTOL MYERS SQUIBB CO

Note 9. Other (Income)/Expense, Net

The components of other (income)/expense, net were as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
Dollars in Millions	2009			2008			2009			2008
Interest expense	$	47		$	84		$	141		$	237
Interest income		(13	)		(37	)		(40	)		(111	)
Loss/(Gain) on debt buyback and termination of interest rate swap agreements		4			—			(7	)		—
ARS impairment charge (Note 11)		—			224			—			247
Foreign exchange transaction losses/(gains)		13			(51	)		17			(34	)
Gain on sale of product lines, businesses and assets		(17	)		—			(84	)		(9	)
Medarex acquisition (Note 5)		(10	)		—			(10	)		—
Net royalty income and amortization of upfront and milestone payments received from alliance partners (Note 2)		(50	)		(42	)		(119	)		(124	)
Pension curtailment charge (Note 19)		—			—			25			—
Other, net		(4	)		(9	)		(53	)		(18	)

Other (income)/expense, net	$	(30	)	$	169		$	(130	)	$	188

Interest expense was reduced by $32 million and $17 million for the three months ended September 30, 2009 and 2008, respectively, and $85 million and $39 million for the nine months ended September 30, 2009 and 2008, respectively, from the effects of interest rate swaps. In addition, interest expense was further reduced by $6 million and less than $1 million for the three months ended September 30, 2009 and 2008, respectively, and $18 million and less than $1 million for the nine months ended September 30, 2009 and 2008, respectively, from the termination of interest rate swaps during 2009 and 2008. See “—Note 22. Financial Instruments” for additional discussion on terminated swap contracts.

Interest income relates primarily to interest earned on cash, cash equivalents and investments in marketable securities.

Foreign exchange transaction losses/(gains) were primarily due to a weakening U.S. dollar impact on non-qualifying foreign exchange hedges, discontinued hedges and the re-measurement of non-functional currency denominated transactions.

Gain on sale of product lines, businesses and assets were primarily related to the sale of mature brands, including the Pakistan and other middle eastern businesses in 2009 and sales of various trademarks.

Other, net includes gains and losses on the sale of property, plant and equipment, certain litigation charges/recoveries, and ConvaTec and Medical Imaging net transitional service fees.

COCA COLA CO

Note K — Significant Operating and Nonoperating Items

Other Operating Charges

Other operating charges incurred by operating segment were as follows (in millions):


	Three Months Ended			Nine Months Ended
		October 2, 2009	September 26, 2008		October 2, 2009	September 26, 2008

Eurasia & Africa		$ —	$ —		$ 3	$ —
Europe		2	—		3	—
Latin America		—	1		—	1
North America		2	6		15	12
Pacific		1	—		1	—
Bottling Investments		18	12		109	25
Corporate		25	28		81	204

Total		$ 48	$ 47		$ 212	$ 242

In the three months ended October 2, 2009, the Company incurred other operating charges of approximately $48 million, which consisted of $25 million attributable to the Company's ongoing productivity initiatives and $23 million related to restructuring charges. Refer to Note M for additional information on our productivity initiatives and restructuring charges.

During the nine months ended October 2, 2009, the Company incurred other operating charges of approximately $212 million, which consisted of $114 million related to restructuring charges, $58 million attributable to the Company's ongoing productivity initiatives and $40 million due to asset impairments. Refer to Note M for additional information on the restructuring charges and productivity initiatives. The asset impairment charges were the result of a change in the expected useful life of an intangible asset and a change in disposal strategy related to a building that is no longer occupied. Refer to Note H for additional information related to these impairment charges.

In the three months ended September 26, 2008, our Company recorded other operating charges of approximately $47 million, which consisted of $35 million related to restructuring charges and $12 million attributable to the Company's ongoing productivity initiatives. Refer to Note M for additional information on the restructuring charges and productivity initiatives.

During the nine months ended September 26, 2008, the Company incurred other operating charges of approximately $242 million, which consisted of $143 million related to restructuring charges, $44 million related to contract termination costs, $31 million due to asset impairments and $24 million attributable to the Company's ongoing productivity initiatives. Refer to Note M for additional information on the restructuring charges and productivity initiatives. The contract termination charge was related to fees paid by the Company to terminate an existing supply agreement. The asset impairment charges were primarily related to the write-down of manufacturing lines that produce product packaging materials to their estimated salvage values.

Other Nonoperating Items

Equity Income (Loss) — Net

In the third quarter of 2009, the Company recorded charges of approximately $6 million in equity income (loss) — net. These charges primarily represent the Company's proportionate share of restructuring charges recorded by equity method investees. These charges impacted the Bottling Investments and Corporate operating segments. Refer to Note O for additional information on the impact these charges had on our operating segments.

During the nine months ended October 2, 2009, the Company recorded charges of approximately $68 million in equity income (loss) — net. These charges primarily represent the Company's proportionate share of asset impairments and restructuring charges recorded by equity method investees. These charges impacted the Bottling Investments and Corporate operating segments. Refer to Note O for additional information on the impact these charges had on our operating segments.

In the third quarter of 2008, the Company recognized a net charge to equity income (loss) — net of approximately $3 million, primarily related to our proportionate share of restructuring charges recorded by equity method investees. None of the items was individually significant. The net charge impacted the Bottling Investments operating segment. Refer to Note O for additional information on the impact these charges had on our operating segments.

During the nine months ended September 26, 2008, the Company recognized a net charge to equity income (loss) — net of approximately $1,130 million, primarily due to our proportionate share of a $5.3 billion pretax ($3.4 billion after-tax) charge recorded by CCE due to an impairment of CCE's North American franchise rights. The Company's proportionate share of this charge was approximately $1.1 billion. The decline in the estimated fair value of CCE's North American franchise rights was the result of several factors including, but not limited to, (1) challenging macroeconomic conditions which have contributed to lower than anticipated volume for higher-margin packages and certain higher-margin beverage categories; (2) increases in raw material costs, including significant increases in aluminum, high fructose corn syrup and resin; and (3) increased delivery costs as a result of higher fuel costs. These charges impacted the Bottling Investments operating segment. Refer to Note O for additional information on the impact these charges had on our operating segments.

Other Income (Loss) — Net

During the three months ended October 2, 2009, the Company realized a gain of approximately $10 million in other income (loss) — net on the sale of equity securities that were classified as available-for-sale. In 2008, the Company recognized an other-than-temporary impairment on these same securities, primarily due to the length of time the market value had been less than our cost basis and the lack of intent to retain the investment for a period of time sufficient to allow for any recovery in market value. The gain on the sale of these securities represents the appreciation in market value since the impairment was recognized.

In addition to items that impacted the three months ended October 2, 2009, the Company recorded a charge of approximately $27 million in other income (loss) — net during the nine months ended October 2, 2009. This charge was the result of an other-than-temporary decline in the fair value of a cost method investment. As of December 31, 2008, the estimated fair value of this investment approximated the Company's carrying value in the investment. However, during the first quarter of 2009, the Company was informed by the investee of its intent to reorganize its capital structure in 2009, which would result in the Company's shares in the investee being canceled. As a result, the Company determined that the decline in fair value of this cost method investment was other than temporary. This impairment charge impacted the Corporate operating segment. Refer to Note H.

In the three months ended September 26, 2008, the Company sold approximately 49 percent of our interest in Coca-Cola Beverages Pakistan Ltd. ("Coca-Cola Pakistan") to Coca-Cola Icecek A.S. ("Coca-Cola Icecek"). We recognized a gain of approximately $16 million in other income (loss) — net on this transaction, which impacted the Corporate operating segment. Subsequent to this transaction, the Company owns a noncontrolling interest in Coca-Cola Pakistan and will account for our remaining investment under the equity method.

In addition to items that impacted the three months ended September 26, 2008, the Company recognized gains of approximately $102 million in other income (loss) — net during the nine months ended September 26, 2008. The gains were primarily related to the sale of Refrigerantes Minas Gerais Ltda. ("Remil"), a bottler in Brazil, to Coca-Cola FEMSA, S.A.B. de C.V. ("Coca-Cola FEMSA"). Prior to this sale, our Company owned 100 percent of the outstanding common stock of Remil. Cash proceeds from the sale were approximately $275 million, net of the cash balance as of the disposal date. The gains on these divestitures impacted the Bottling Investments and Corporate operating segments.

CSX CORP

NOTE 8. Other Income - Net

The Company derives income from items that are not considered operating activities. Income from these items is reported net of related expense in other income – net on the consolidated income statements. Other income – net consists primarily of interest income, income from real estate and miscellaneous income (expense).

Interest income fluctuates as a result of interest rates and balances that earn interest based on CSX’s cash, cash equivalents and short-term investments. Income from real estate includes the results of operations of the Company’s non-operating real estate sales, leasing, acquisition and management and development activities. This real estate income may fluctuate as a function of timing of real estate sales. Miscellaneous income includes a number of items which can be income or expense. Examples of these items are equity earnings or losses, noncontrolling minority interest expense, investment gains and losses and other non-operating activities. Other income – net consisted of the following:

		Third Quarters		Nine Months Ended
(Dollars in millions)		2009	2008	2009	2008
Interest Income		$2	$10	$9	$31
Income from Real Estate		11	3	18	36
Miscellaneous Income (Expense) (a)		(7)	(8)	(8)	27
	Total Other Income - Net	$6	$5	$19	$94

(a) In first quarter 2008, CSX recorded additional income of $30 million for an adjustment to correct equity earnings from a non-consolidated subsidiary.

Previously, the results of operations from The Greenbrier resort were included in other income – net. In May 2009, CSX sold the stock of a subsidiary that indirectly owned Greenbrier Hotel Corporation, owner of The Greenbrier resort. The results of this resort are now presented in discontinued operations on the consolidated income statements and all prior periods have been reclassified. For more information, see Note 11, Discontinued Operations.

DANAHER CORP /DE/

NOTE 11. OTHER INCOME

During the third quarter of 2009, Ormco Corporation, a wholly owned subsidiary of the Company, settled certain litigation pending between Ormco and Align Technology, Inc. (Align). Among other provisions, as part of the settlement, Align paid $13 million in cash to Ormco and issued to the Company 7.6 million shares of Align common stock, which following issuance represented an approximately ten percent ownership interest in Align. The Company recorded a pre-tax gain of $85 million ($53 million after tax or $0.16 per share) related to the settlement representing the cash received and the value of the shares received on the respective dates the shares were issued to the Company, net of $13 million of related legal and direct settlement costs incurred. This gain is reflected as “other (income) expense” in the accompanying Consolidated Condensed Statement of Earnings. The shares received in connection with the settlement have been classified as available-for-sale securities. Any gains or losses resulting from changes in the fair value of the securities are reflected as unrealized gains or losses in other comprehensive income and classified as a component of stockholders’ equity until such gains or losses are realized.

Dupont E I De Nemours & Co

Note 4. Other Income, Net

	Three Months Ended September 30,		Nine Months Ended September 30,
	2009	2008	2009	2008

Cozaar^Ò/Hyzaar^Ò income	$ 264	$ 258	$ 786	$ 755
Royalty income	20	31	71	78
Interest income	22	36	68	103
Equity in earnings of affiliates	7	13	59	95
Net gains on sales of assets	2	1	43	15
Net exchange (losses) gains ¹	(120)	52	(212)	(127)
Miscellaneous income and expenses, net ²	-	29	9	138

Total	$ 195	$ 420	$ 824	$ 1,057

¹ The company routinely uses forward exchange contracts to offset its net exposures, by currency, related to its foreign currency-denominated monetary assets and liabilities. The objective of this program is to maintain an approximately balanced position in foreign currencies in order to minimize, on an after-tax basis, the effects of exchange rate changes on net monetary asset positions. The net pre-tax exchange gains and losses are partially offset by the associated tax impact.

² Miscellaneous income and expenses, net, includes interest items, litigation settlements, and other items.

FORD MOTOR CO

NOTE 9. OTHER INCOME/(LOSS)

Automotive Sector. The following table summarizes the amounts included in Automotive interest income and other non-operating income/(expense), net (in millions):

	Third Quarter					First Nine Months
	2009		2008			2009			2008
Interest income	$	47	$	203		$	160		$	809
Realized and unrealized gains/(losses) on cash equivalents and marketable securities		93		(430	)		326			(812	)
Gains/(Losses) on the sale of held-for-sale operations, equity and cost investments, and other dispositions		—		(48	)		(15	)		(441	)
Gains/(Losses) on extinguishment of debt		8		34			4,666			107
Other*		3		(3	)		9			(7	)
Total	$	151	$	(244	)	$	5,146		$	(344	)

* First nine months of 2009 includes $4 million in other income associated with the overall debt reduction actions discussed in Note 7.

Financial Services Sector. The following table summarizes the amounts included in Financial Services other income/(loss), net (in millions):

	Third Quarter						First Nine Months
	2009			2008			2009			2008
Interest income (non-financing related)	$	22		$	135		$	87		$	419
Realized and unrealized gains/(losses) on cash equivalents and marketable securities		31			34			43			(14	)
Gains/(Losses) on the sale of held-for-sale operations, equity and cost investments, and other dispositions		12			(2	)		15			33
Gains/(Losses) on extinguishment of debt *		(4	)		—			73			—
Investment and other income related to sales of receivables		(49	)		69			(30	)		186
Insurance premiums earned, net		20			28			76			110
Other		99			36			167			201
Total	$	131		$	300		$	431		$	935

* Included in the first nine months of 2009 is a gain of $4 million based on extinguishment of debt from exercise of a contractually-permitted put option.

FOREST OIL CORP

(11) COSTS, EXPENSES, AND OTHER

The table below sets forth the components of "Other, net" within "Costs, expenses, and other" of the Condensed Consolidated Statements of Operations for the periods indicated.

	Three Months Ended September 30,					Nine Months Ended September 30,

	2009			2008		2009			2008
	(In Thousands)
Unrealized foreign currency exchange (gains) losses, net	$	(9,723	)		4,456		(15,609	)		6,771
Unrealized losses on other investments, net		—			14,699		2,327			22,066
Rig stacking costs		4,027			—		6,679			—
Other		1,622			2,570		5,505			3,942

	$	(4,074	)		21,725		(1,098	)		32,779

GOODRICH CORPORATION

Note 5. Other Income (Expense) — net

Other Income (Expense) — net consisted of the following:


	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2009			2008			2009			2008
				(Dollars in millions)
Retiree health care expenses related to previously owned businesses	$	(3.0	)	$	(3.8	)	$	(9.1	)	$	(14.6	)
Expenses related to previously owned businesses		(1.2	)		(2.1	)		(3.4	)		(5.9	)
Equity in affiliated companies		(4.3	)		0.5			(6.3	)		1.5
Other — net		0.6			(0.2	)		0.1			0.6

Other income (expense) — net	$	(7.9	)	$	(5.6	)	$	(18.7	)	$	(18.4	)

GRAFTECH INTERNATIONAL LTD

(8) Other Expense (Income), Net

The following table presents an analysis of other expense (income), net:


	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2008			2009			2008			2009
	*(Dollars in thousands)*
Currency (gains) losses	$	(18,522	)	$	9,887		$	(5,830	)	$	6,509
Loss on extinguishment of debt		2,060			390			6,785			390
Gain on derecognition of Debentures		—			—			(4,060	)		—
Debenture make-whole payment		—			—			9,034			—
(Gain) on sale of assets		(271	)		(43	)		(279	)		(107	)
Bank and other financing fees		560			445			1,543			1,381
Loss on the sale of accounts receivable		261			62			836			209
Other (income) expense		(1,007	)		(31	)		(994	)		64

Total other expense (income), net	$	(16,919	)	$	10,710		$	7,035		$	8,446

We have non-dollar-denominated intercompany loans between GrafTech Finance and certain of our foreign subsidiaries. At December 31, 2008 and September 30, 2009, the aggregate principal amount of these loans was $558.4 million and $589.3 million, respectively (based on currency exchange rates in effect at such dates). These loans are subject to remeasurement gains and losses due to changes in currency exchange rates. Certain of these loans had been deemed to be essentially permanent prior to settlement and, as a result, remeasurement gains and losses on these loans were recorded as a component of accumulated other comprehensive loss in the stockholders’ equity section of the Consolidated Balance Sheets. The loans remaining are deemed to be temporary and, as a result, remeasurement gains and losses on these loans are recorded as currency gains / losses in other income (expense), net, on the Consolidated Statements of Operations. For the three months ended September 30, 2008 and 2009, we had a net total of $18.5 million of currency gains and $9.9 million of currency losses, respectively, due to the remeasurement of intercompany loans and the effect of transaction gains and losses related to foreign subsidiaries whose functional currency is the US dollar. For the nine months ended September 30, 2008 and 2009, we had a net total of $5.8 million of currency gains and $6.5 million of currency losses, respectively, due to the remeasurement of intercompany loans and the effect of transaction gains and losses related to foreign subsidiaries whose functional currency is the US dollar.

In connection with the redemption of $180 million of the outstanding principal of the Senior Notes during the nine months ended September 30, 2008, we incurred a $6.8 million loss on the extinguishment of debt, which includes $6.2 million related to the call premium and $0.6 million of charges for the accelerated amortization of the debt issuance fees, terminated interest rate swaps and the premium related to the Senior Notes.

On September 28, 2009, we redeemed the remaining outstanding Senior Notes totaling $19.9 million. We incurred a $0.4 million loss on the extinguishment of the debt, which includes $0.3 million related to the call premium and $0.1 million of charges for the accelerated amortization of the debt issuance fees, terminated interest rate swaps, and premium related to the Senior Notes.

In connection with the conversion of our $225.0 million of Convertible Senior Debentures in June 2008, we incurred a $9.0 million charge related to the make-whole provision. This charge represented the present value of all remaining scheduled interest payments from the date of conversion through January 15, 2011. We also recorded a gain of $4.1 million upon derecognition, as discussed in Note 4.

HONEYWELL INTERNATIONAL INC.

NOTE 5. Other (income) expense

	Three Months Ended		Nine Months Ended
	September 30,		September 30,
	2009	2008	2009	2008
Equity (income)/loss of affiliated companies	$ (8)	$ (27)	$ (23)	$ (49)
Gain on sale of non-strategic Businesses and assets	(15)	(623)	(15)	(635)
Interest income	(7)	(21)	(25)	(75)
Foreign exchange	5	12	32	26
Other (net)	(14)	(1)	45	3
	$ (39)	$(660)	$ 14	$(730)

Other (net) for the nine months ended September 30, 2009 includes an other-than-temporary impairment charge of $62 million recognized in the second quarter of 2009. See Note 11, Financial Instruments and Fair Value Measures for further details.

Gain on sale of non-strategic businesses and assets for the three months and nine months ended September 30, 2008 includes a $623 million pre-tax gain related to the sale of our Consumables Solutions business.

Ingersoll-Rand plc

Note 16 – Other, Net

The components of Other, net for the three and nine months ended September 30 are as follows:


	Three months ended September 30,						Nine months ended September 30,
*In millions*	2009			2008			2009			2008
Interest income	$	3.4		$	9.9		$	10.9		$	86.9
Exchange gain (loss), net		(6.5	)		(11.0	)		(7.8	)		(15.5	)
Earnings from equity investments		3.1			1.4			6.6			2.6
Other		0.5			1.5			6.6			3.3

Other, net	$	0.5		$	1.8		$	16.3		$	77.3

Lilly Eli & Co

Other – net, expense (income), consisted of the following:

	Three Months Ended September 30,		Nine Months Ended September 30,
	2009	2008	2009	2008
	(Dollars in millions)
Interest expense............................................	$59.2	$ 44.0	$211.1	$ 146.4
Interest income..............................................	(15.2)	(53.2)	(61.4)	(156.8)
Other.............................................................	22.9	6.7	12.0	(44.7)
	$66.9	$ (2.5)	$161.7	$ (55.1)

MASCO CORP /DE/

Other, net, which is included in other income (expense), net, was as follows, in millions:


	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2009		2008			2009		2008
Income from cash and cash investments	$	2	$	6		$	6	$	17
Other interest income		1		1			1		1
Income from financial investments, net (Note G)		—		—			—		—
Other items, net		4		(3	)		15		(12	)

Total	$	7	$	4		$	22	$	6

Other items, net, included $5 million and $14 million of currency gains for the three months and nine months ended September 30, 2009, respectively. Other items, net, included $3 million and $18 million of currency losses for the three months and nine months ended September 30, 2008, respectively.

MERCK & CO INC

15.

Other (Income) Expense, Net

Other (income) expense, net, consisted of:


	Three Months Ended						Nine Months Ended
	September 30,						September 30,
($ in millions)	2009			2008			2009			2008

Interest income	$	(33.4	)	$	(171.3	)	$	(199.6	)	$	(484.2	)
Interest expense		130.7			71.4			290.9			194.6
Exchange losses (gains)		0.5			52.3			(3.0	)		73.6
Other, net		(2,888.9	)		78.2			(2,943.0	)		(2,075.3	)

	$	(2,791.1	)	$	30.6		$	(2,854.7	)	$	(2,291.3	)

The change in Other (income) expense, net in the third quarter of 2009 as compared with the third quarter of 2008 primarily reflects a $2.76 billion gain in 2009 on the sale of the Company’s interest in Merial (see Note 9). Additionally, the Company recognized net gains of $127 million in the Company’s investment portfolio in the third quarter of 2009 compared with net losses of $88 million in the third quarter of 2008. Partially offsetting these increases was lower interest income, resulting from lower interest rates and a change in the Company’s investment portfolio mix toward cash and shorter-dated securities in anticipation of the pending Schering-Plough merger, and higher interest expense driven largely by $88 million of commitment fees and incremental interest expense related to the financing of the proposed Schering-Plough merger.

Included in Other (income) expense, net in the first nine months of 2009 was a $2.76 billion gain on the sale of the Company’s interest in Merial, $226 million of recognized net gains in the Company’s investment portfolio, $151 million of commitment fees and incremental interest expense related to the financing of the proposed Schering-Plough merger and an $80 million charge related to the settlement of the Company’s Vioxx third-party payor litigation in the United States. Included in Other (income) expense, net for the first nine months of 2008 was an aggregate gain from AZLP of $2.22 billion (see Note 9), a gain of $249 million related to the sale of the Company’s remaining worldwide rights to Aggrastat, a $300 million expense for a contribution to the Merck Company Foundation, $108 million of recognized net losses in the Company’s investment portfolio and a $58 million charge related to the resolution of an investigation into whether the Company violated state consumer protection laws with respect to the sales and marketing of Vioxx. In addition, during the first nine months of 2009 the Company has recognized lower interest income resulting from lower interest rates and a change in the Company’s investment portfolio mix toward cash and shorter-dated securities in anticipation of the pending Schering-Plough merger. Interest paid for the nine months ended September 30, 2009 and 2008 was $163.3 million and $181.2 million, respectively, which excludes commitment fees.

METLIFE INC


15.	Other Expenses

Information on other expenses is as follows:


	Three Months						Nine Months
	Ended						Ended
	September 30,						September 30,
	2009			2008			2009			2008
				(In millions)

Compensation	$	957		$	925		$	2,950		$	2,669
Commissions		815			852			2,538			2,545
Interest and debt issue costs		284			265			799			822
Amortization of DAC and VOBA		202			698			838			1,780
Capitalization of DAC		(722	)		(773	)		(2,265	)		(2,309	)
Rent, net of sublease income		112			107			328			323
Insurance tax		144			143			412			394
Other (1)		751			714			1,976			1,861

Total other expenses	$	2,543		$	2,931		$	7,576		$	8,085


(1)		Includes restructuring charges as discussed below.

In September 2008, the Company began an enterprise-wide cost reduction and revenue enhancement initiative which is expected to be fully implemented by December 31, 2010. This initiative is focused on reducing complexity, leveraging scale, increasing productivity, and improving the effectiveness of the Company’s operations, as well as providing a foundation for future growth. At September 30, 2009 and December 31, 2008, the Company had a liability for severance-related restructuring costs of $48 million and $86 million, respectively. In addition, at September 30, 2009, the Company had a liability for contract costs associated with the termination of an operating lease of $11 million. Restructuring charges incurred in connection with this enterprise-wide initiative during the three months and nine months ended September 30, 2009 were $45 million and $82 million, respectively, and during both the three months and nine months ended September 30, 2008 were $73 million. These restructuring costs were included in other expenses. As the expenses relate to an enterprise-wide initiative, they were incurred within Corporate & Other. Estimated restructuring costs may change as management continues to execute its restructuring plans. Restructuring charges associated with this enterprise-wide initiative were as follows:


	Three Months								Nine Months
	Ended								Ended
	September 30, 2009								September 30, 2009
				Contract								Contract
				Termination								Termination
	Severance			Costs		Total			Severance			Costs		Total
	(In millions)

Balance, beginning of period	$	36		$	—	$	36		$	86		$	—	$	86
Additional charges		34			11		45			72			11		83
Change in estimates		—			—		—			(1	)		—		(1	)
Cash payments		(22	)		—		(22	)		(109	)		—		(109	)

Balance, end of period	$	48		$	11	$	59		$	48		$	11	$	59

Restructuring charges incurred in current period	$	34		$	11	$	45		$	71		$	11	$	82

Total restructuring charges incurred since inception of program	$	172		$	11	$	183		$	172		$	11	$	183


	Three Months		Nine Months
	Ended		Ended
	September 30, 2008		September 30, 2008
	(In millions)

Balance, beginning of period	$	—	$	—
Severance charges		73		73

Balance, end of period	$	73	$	73

Total restructuring charges incurred since inception of program	$	73	$	73

Management anticipates further restructuring charges including severance, lease and asset impairments will be incurred during the years ending December 31, 2009 and 2010. However, such restructuring plans are not sufficiently developed to enable the Company to make an estimate of such restructuring charges at September 30, 2009.

In addition to the restructuring charges incurred in connection with the aforementioned enterprise-wide initiative, the Company also incurred severance costs in connection with the Argentine government’s nationalization of its private pension business. At September 30, 2009 and December 31, 2008, the Company had a liability for severance-related restructuring costs of $1 million and $3 million, respectively. For the nine months ended September 30, 2009, the Company made payments of $2 million within the International segment. No payments were made by the Company for the three months ended September 30, 2009.

MICROSOFT CORP

NOTE 3 OTHER INCOME (EXPENSE)

The components of other income (expense) were as follows:


(In millions)


Three Months Ended September 30,	2009			2008

Dividends and interest	$	165		$	207
Net recognized gains on investments		70			129
Net losses on derivatives		(4	)		(165	)
Net gains (losses) on foreign currency remeasurements		55			(179	)
Other		(3	)		—

Total	$	283		$	(8	)

Net recognized gains on investments included other-than-temporary impairments of $18 million during the first quarter of fiscal year 2010 as compared with $72 million during the first quarter of fiscal year 2009.

MOLSON COORS BREWING CO

7. OTHER INCOME AND EXPENSE

The table below summarizes other income and expense (in millions):

	Thirteen Weeks Ended						Thirty-Nine Weeks Ended

	September 26, 2009			September 28, 2008			September 26, 2009			September 28, 2008
Equity loss of other unconsolidated affiliates, net	$	(1.0	)	$	(1.5	)	$	(3.1	)	$	(0.3	)
Gains from foreign exchange and derivatives		57.6			12.2			30.7			9.4
Losses on non-operating leases, net		(0.8	)		(0.2	)		(1.8	)		(1.0	)
Environmental litigation provisions		—			(3.6	)		(1.0	)		(3.6	)
(Losses) gains on disposals of non-operating long-lived assets		—			(0.1	)		—			1.8
Other, net		0.1			0.9			4.3			0.1

Other income, net	$	55.9		$	7.7		$	29.1		$	6.4

During the third quarter of 2008, we entered into a cash settled total return swap with Deutsche Bank in order to gain an economic exposure to Foster's Group ("Foster's") (ASX:FGL), a major global brewer (see Note 14 "DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES"). Included in the amount presented in the table above in "Gains from foreign exchange and derivatives," is the $59.3 million and $24.8 million net gain recognized on the fair value of the swap during the thirteen and thirty-nine weeks ended September 26, 2009, respectively. The gains are partially offset and supplemented by realized and unrealized foreign currency gains for the thirteen and thirty-nine weeks ended September 26, 2009, respectively.

MORGAN STANLEY

15.

Other Revenues.

For the nine month period ended September 30, 2009, Other revenues included gains of $485 million from repurchasing the Company’s debt in the open market. In fiscal 2008, the Company sold Morgan Stanley Wealth Management S.V., S.A.U., its Spanish onshore mass affluent wealth management business. Other revenues for the nine month period ended September 30, 2008 included $743 million related to the sale.

PIONEER NATURAL RESOURCES CO

NOTE O. Interest and Other Income

The following table provides the components of the Company’s interest and other income:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2009			2008			2009		2008
	(in thousands)

Alaskan Petroleum Production Tax credits (a)	$	—		$	—		$	94,989	$	17,770
Interest income		108			445			1,289		1,305
Other income (expense)		(36	)		(72	)		1,122		1,199
Deferred compensation plan income		52			96			913		1,642
Foreign currency remeasurement and exchange gains (b)		174			1,508			790		4,033
Credit card rebate		205			308			658		862
Change in asset retirement estimate		—			—			—		4,391
Legal settlements		—			—			—		2,495

Total interest and other income	$	503		$	2,285		$	99,761	$	33,697

(a)	The Company earns Alaskan Petroleum Production Tax (“PPT”) credits on qualifying capital expenditures. The Company recognizes income from PPT credits at the time they are realized through a cash refund or sale.

(b)	The Company’s operations in Africa periodically recognize monetary assets and liabilities in currencies other than their functional currencies. Associated therewith, the Company realizes foreign currency remeasurement and transaction gains and losses.

PRAXAIR INC

2. Brazil Tax Amnesty Program and Other Charges

2009 Third Quarter Brazil Tax Amnesty Program and Other Charges

In the third quarter 2009, Praxair recorded a net after-tax benefit of $7 million ($0.02 per diluted share) related primarily to a recently announced Federal tax amnesty program in Brazil (referred to as “Refis Program”).

The net benefit has been recorded in the consolidated financial statements as follows:


*(Millions of Dollars)*	Operating Profit (Loss)			Income Tax Provision (Benefit)			Net Income (Loss)
Brazil Refis Program, NOL and other Brazilian governmental related matters (a)	$	(282	)	$	(329	)	$	47
Brazil business restructure		(24	)		(8	)		(16	)
Tax adjustments		—			24			(24	)

Total	$	(306	)	$	(313	)	$	7

(a)

Operating profit includes a $149 million charge for non-income tax disputes which were settled by using existing NOL carryforwards, with full valuation allowances. Income taxes include an offsetting benefit from reversing the related valuation allowances which are no longer required. Net income is not impacted.

On May 28, 2009, the Brazilian government published Law 11941/2009 (“Refis Program”) instituting a new voluntary amnesty program which allows Brazilian companies to settle certain Federal tax disputes by November 30, 2009 at reduced amounts. Subsequently, on July 23, 2009, the final regulations were issued. During the 2009 third quarter, Praxair completed an evaluation of its existing Federal tax disputes with respect to the Refis Program and determined that it is economically beneficial to settle numerous Federal tax disputes, most of which were related to non income-tax matters which are reflected in operating profit. Under the Refis Program, existing net operating loss carryforwards (NOLs) can be used to satisfy a portion of the settlement obligation. As the Company has full valuation allowances for the deferred tax assets relating to such NOL carryforwards, the related valuation allowances were reversed resulting in an income tax benefit, offsetting an equal loss in operating profit. The Refis Program resulted in a $194 million charge to operating profit which includes $149 million of interest charges which were offset by an equal amount of income tax benefits from the utilization of NOL deferred tax assets. However, on a net income basis, the Refis Program resulted in $23 million of net income because of the NOL utilization and the deductibility of interest charges.

Due primarily to the impacts of the Refis Program, income projections now indicate that it is more likely than not (i.e., greater than 50% likelihood) that the remaining deferred tax assets related to a Brazilian subsidiary’s NOL carryforwards will be realized. Accordingly, the remaining valuation allowances related to NOL deferred income tax assets of $82 million were reversed. Also, to reflect the impact of recent developments, Praxair recorded additional charges related to government receivables and a state tax matter totaling $88 million ($58 million after-tax).

In summary, the Brazilian Refis Program, NOL and other Brazilian government-related matters resulted in a pre-tax charge of $282 million but resulted in an after-tax benefit of $47 million due to the NOL utilization to settle interest obligations, the deductibility of such interest charges, and reversal of the remaining valuation allowances related to NOL deferred tax assets. The settlement of the Refis Program is expected to require an incremental cash outlay of up to $90 million in the 2009 fourth quarter.

Additionally, a pre-tax charge of $24 million ($16 million after-tax) was recorded in Brazil related to a business restructuring of the natural gas cylinder business to reflect continued demand downturns primarily due to government disincentives against conversions to natural gas powered vehicles. Praxair also recorded a charge of $24 million to income taxes relating to an entity reorganization and other recent developments in North America and Europe.

2008 Fourth Quarter Cost Reduction Program

In the fourth quarter 2008, Praxair recorded pre-tax charges totaling $118 million relating to severance for approximately 1,675 employees and other exit costs associated with a global cost reduction program which was initiated in response to the continuing economic downturn. At September 30, 2009, 1,531 of these positions have been eliminated. The remaining actions are planned to be completed in 2009 primarily as businesses are sold or shut down. For further details regarding the cost reduction program, refer to Note 2 to the consolidated financial statements of Praxair’s 2008 Annual Report on Form 10-K.

The following table summarizes the activity related to the company’s cost reduction program accrual for the nine months ended

September 30, 2009:


*(Millions of dollars)*	Severance Costs			Costs associated with Exit or Disposal Activities			Total Cost Reduction Program
Balance, January 1, 2009	$	42		$	7		$	49
Less: Cash payments		(31	)		(3	)		(34	)
Foreign currency translation & other		(1	)		(2	)		(3	)

Balance, September 30, 2009	$	10		$	2		$	12

2008 First Quarter Pension Settlement Charge

A pension settlement charge of $17 million ($11 million after-tax or $0.03 per diluted share) was recorded in the first quarter of 2008 for net unrecognized actuarial losses related to lump sum benefit payments made from the U.S. supplemental pension plan to a number of recently retired senior managers, including Praxair’s former chairman and chief executive officer.

SCHERING PLOUGH CORP


5.	OTHER EXPENSE/(INCOME), NET

The components of other expense/(income), net are as follows:


	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2009			2008			2009			2008
	(Dollars in millions)

Interest cost incurred	$	119		$	140		$	348		$	428
Less: amount capitalized on construction		(6	)		(4	)		(16	)		(14	)

Interest expense		113			136			332			414
Interest income		(6	)		(19	)		(17	)		(58	)
Foreign exchange (gains)/losses		(5	)		4			(18	)		10
Gain on sales of assets		—			(160	)		—			(177	)

Total other expense/(income), net	$	102		$	(39	)	$	297		$	189

In September 2008, Schering-Plough completed its previously announced divestitures of certain Animal Health products as required by regulatory agencies in the U.S. and Europe in connection with the acquisition of OBS. As a result of these divestitures, Schering-Plough recognized a gain of $160 million ($149 million after tax). In addition, during the nine months ended September 30, 2008, Schering-Plough recognized a gain of $17 million ($12 million after tax) on the sale of a manufacturing site. These gains were included in Gain on sales of assets. Net cash proceeds from the divested animal health products were $210 million.

During 2008, Schering-Plough participated in health care refinancing programs adopted by local government fiscal authorities in a major European market. During the three and nine months ended September 30, 2008, Schering-Plough transferred $47 million of its trade accounts receivables owned by a foreign subsidiary to third-party financial institutions without recourse. The transfer of trade accounts receivable qualified as sales of accounts receivable under SFAS No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.” For the three and nine months ended September 30, 2008, the transfer of these trade accounts receivable did not have a material impact on Schering-Plough’s Statements of Condensed Consolidated Operations. Cash flows from these transactions are included in the change in accounts receivable in operating activities.

Sempra Energy

OTHER INCOME (EXPENSE), NET
Other Income (Expense), Net on the Condensed Consolidated Statements of Operations consists of the following:

OTHER INCOME (EXPENSE), NET
(Dollars in millions)
		Three months ended September 30,				Nine months ended September 30,
		2009		2008*		2009		2008*
Sempra Energy Consolidated:
Allowance for equity funds used during construction		$	10	$	9	$	28	$	25
Regulatory interest, net			4		(2)		4		(8)
Investment gains (losses)**			20		(13)		40		(9)
Gain (loss) on interest-rate swaps (Otay Mesa VIE)			(12)		(8)		18		7
Sundry, net***			2		(7)		7		15
	Total	$	24	$	(21)	$	97	$	30
SDG&E:
Allowance for equity funds used during construction		$	8	$	7	$	21	$	19
Regulatory interest, net			5		-		5		(4)
Gain (loss) on interest-rate swaps (Otay Mesa VIE)			(12)		(8)		18		7
Sundry, net			-		4		1		4
	Total	$	1	$	3	$	45	$	26
SoCalGas and PE:
Allowance for equity funds used during construction		$	2	$	2	$	7	$	6
Regulatory interest, net			(1)		(2)		(1)		(4)
Sundry, net			(2)		(1)		(2)		(1)
	Total at SoCalGas		(1)		(1)		4		1
Additional at PE:
Sundry, net			(3)		2		(3)		1
	Total at PE	$	(4)	$	1	$	1	$	2
*	Amounts for Sempra Energy Consolidated, SDG&E, and PE have been adjusted for the retrospective adoption of ASC 810 (SFAS 160).
**	Represents investment gains (losses) on dedicated assets in support of our executive retirement and deferred compensation plans. These amounts are partially offset by corresponding changes in compensation expense related to the plans.
***	The nine months ended September 30, 2008 includes a $16 million cash payment received for the early termination of a capacity agreement for the Cameron LNG receipt terminal.

Shire plc

8. Other income/(expense), net

Other income, net of $7.0 million (2008: Other expenses, net of $52.0 million) and $61.9 million (2008: Other expenses, net of $38.6 million) was recognized in the three and nine months to September 30, 2009 respectively.

Other income, net in the three months to September 30, 2009 principally related to a gain of $5.7 million on substantial modification of the building finance obligation for leased properties (see Note 17). In the nine months to September 30, 2009 the Company also recorded a gain of $55.2 million arising on the disposal of its cost investment in Virochem Pharma Inc (“Virochem”) (see Note 13).

In the three months to September 30, 2008 the company recorded an other-than-temporary impairment charge of $54.1 million in respect of its available-for-sale securities, of which $43.7 million related to the Company’s investment in Renovo Group plc. In the nine months to September 30, 2008 the Company also recorded a gain of $9.4 million from the sale of its available-for-sale investment in Questor Pharmaceuticals, Inc.

Thermo Fisher Scientific Inc.

4.        Other Expense, Net

        As discussed in Note 1, although the company’s cash interest payments have not been affected, the adoption of the new convertible debt accounting guidance has increased the company’s reported interest expense in a manner that reflects interest rates of similar non-convertible debt. The rule required adjustment of prior periods to conform to current accounting.

        The components of other expense, net, in the accompanying statement of income are as follows:

		Three Months Ended						Nine Months Ended
	September 26,			September 27,			September 26,			September 27,
(In millions)		2009			2008			2009			2008

Interest Income		$	2.5		$	14.9		$	12.5		$	40.1
Interest Expense			(29.2)			(39.7)			(89.0)			(117.5)
Other Items, Net			(1.9)			(2.9)			(1.9)			3.4

		$	(28.6)		$	(27.7)		$	(78.4)		$	(74.0)

UNION PACIFIC CORPORATION

6. Other Income – Other income included the following:

	Three Months Ended September 30,				Nine Months Ended September 30,
Millions of Dollars	*2009*		2008		*2009*		2008
Rental income	$	17	$	23	$	56	$	67
Net gain on non-operating asset dispositions		6		11		138		30
Interest income		1		4		5		16
Sale of receivables fees		(2)		(5)		(7)		(17)
Non-operating environmental costs and other		(8)		(10)		(20)		(29)
Total	$	14	$	23	$	172	$	67

In June of 2009, we completed a $118 million sale of land to the Regional Transportation District (RTD) in Colorado, resulting in a $116 million pre-tax gain. The agreement with the RTD involves a 33-mile industrial lead track in Boulder, Colorado.

VERISIGN INC/CA

Note 11. Other Loss, Net

The following table presents the components of Other loss, net:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2009			2008			2009			2008
	(In thousands)
Interest income	$	791		$	3,981		$	3,359		$	15,004
Interest expense		(11,867	)		(11,045	)		(35,477	)		(32,790	)
Net gain (loss) on sale and impairment of investments		5			(6,829	)		(41	)		(6,571	)
Net gain on divestiture of businesses		—			—			909			1,564
Unrealized gain (loss) on contingent interest derivative on convertible debentures		750			(420	)		1,799			1,664
Income from transition services agreements		1,230			1,224			3,069			2,590
Other, net		422			(361	)		3,154			(3,769	)

Total other loss, net	$	(8,669	)	$	(13,450	)	$	(23,228	)	$	(22,308	)

Interest income is earned principally from the investment of VeriSign’s surplus cash balances. Interest expense is derived principally from interest on VeriSign’s Convertible Debentures. During the nine months ended September 30, 2009, Other, net, primarily consists of $3.3 million received from Certicom Corporation (“Certicom”) due to the termination of the acquisition agreement entered into with Certicom during the three months ended March 31, 2009. During the nine months ended September 30, 2008, Other, net, primarily consists of net foreign exchange rate losses. During the three months ended September 30, 2009 and 2008, Other, net, primarily consists of net foreign exchange rate gains and losses, respectively.

XCEL ENERGY INC

13. Other Income (Expense), Net

Other income (expense), net consisted of the following:

	Three Months Ended Sept. 30,						Nine Months Ended Sept. 30,
(Thousands of Dollars)	2009			2008			2009			2008
Interest income	$	2,709		$	9,854		$	8,775		$	22,244
Other nonoperating income	248			1,146			3,078			4,752
Insurance policy (expenses) income	(3,534		)	(1,264		)	(6,877		)	274
Other nonoperating expenses	(400		)	—			(582		)	—
Other income (expense), net	$	(977	)	$	9,736		$	4,394		$	27,270

YAHOO INC

Note 6 OTHER INCOME, NET

Other income, net is comprised of (in thousands):


	Three Months Ended						Nine Months Ended
	September 30, 2008			September 30, 2009			September 30, 2008			September 30, 2009
Interest and investment income	$	23,249		$	4,822		$	68,157		$	16,310
Investment (losses) gains, net		(123	)		3,502			(353	)		3,598
Gains on sales of marketable equity securities		—			98,167			—			164,851
Other		(14,245	)		(1,101	)		(19,675	)		(2,399	)

Total other income, net	$	8,881		$	105,390		$	48,129		$	182,360

Interest and investment income consist of income earned from cash in bank accounts and investments made in marketable debt securities and money market funds.

Investment (losses) gains, net include gains/losses from sales of marketable debt securities and/or investments in privately held companies.

Gains on sales of marketable equity securities include gains from sales of publicly traded companies. In May 2009, the Company tendered all of its Gmarket shares for net proceeds of $120 million. The Company recorded a pre-tax gain of $67 million ($40 million after tax) in connection with the Company’s sale of its Gmarket shares. In September 2009, the Company sold its direct investment in Alibaba.com for net proceeds of $145 million. The Company recorded a pre-tax gain of $98 million ($60 million after tax) in connection with the Company’s sale of its Alibaba.com shares.

Other consists of foreign exchange gains and losses due to re-measurement of monetary assets and liabilities denominated in non-functional currencies. For the nine months ended September 30, 2008, other also includes imputed interest related to convertible debt. See Note 9 - “Debt,” for additional information related to the imputed interest on convertible debt.

YUM BRANDS INC

Note 7 - Other (Income) Expense

	Quarter ended						Year to date
	9/5/09			9/6/08			9/5/09			9/6/08
Equity income from investments in unconsolidated affiliates	$	(12	)	$	(13	)	$	(29	)	$	(33	)
Gain upon consolidation of former unconsolidated affiliate in China(a)		—			—			(68	)		—
Gain upon sale of investment in unconsolidated affiliate(b)		—			—			—			(100	)
Foreign exchange net (gain) loss and other		(1	)		(5	)		—			(15	)
Other (income) expense	$	(13	)	$	(18	)	$	(97	)	$	(148	)

(a)	See Note 4 for further discussion of the consolidation of a former unconsolidated affiliate in China.

(b)	Reflects the gain recognized on the sale of our interest in our unconsolidated affiliate in Japan. See our 2008 Form 10-K for further discussion of this transaction.