The following methods and assumptions were used by the Company in estimating the fair value of its  financial instruments: Cash and cash equivalents: The carrying amount on the balance sheet approximates fair value. Interest rate swap agreements: The fair values were obtained from the agreement counterparties. Short-term and long-term debt: The fair values of the Allegheny Technologies 8.375% Notes and the Allegheny Ludlum 6.95% debentures were based on quoted market prices. The carrying amounts of the other short-term and long-term debt approximate fair value.  Accounts receivable are presented net of a reserve for doubtful accounts of $10.2 million at December 31, 2003 and $10.1 million at December 31, 2002. During 2003, the Company recognized expense of $2.2 million to increase the reserve for doubtful accounts and wrote off $2.1 million of uncollectible accounts, which reduced the reserve. During 2002, the Company recognized expense of $1.8 million to increase the reserve for doubtful accounts and wrote-off $4.0 million of uncollectible accounts, which reduced the reserve. During 2001, the Company recognized expense of $10.1 million to increase the reserve for doubtful accounts and wrote-off $5.2 million of uncollectible accounts receivable, which reduced the reserve. Property, plant and equipment at December 31, 2003 and 2002 were as follows: Depreciation and amortization for the years ended December 31, 2003, 2002 and 2001 was as follows: In accordance with SFAS 142, amortization of goodwill was discontinued January 1, 2002.  Accrued liabilities included salaries and wages of $27.1 million and $38.4 million at December 31, 2003 and  2002, respectively. The components of accumulated other comprehensive income (loss), net of tax, at December 31, 2003, 2002 and 2001 were as follows: ATI Annual Report 2003 43 Note 5.Accumulated Other Comprehensive Income (Loss) — (In millions) 2003) 2002) Land $0,0026.3) $0,0029.5) Buildings 228.2) 228.6) Equipment and leasehold improvements 1,494.0) 1,521.5) 1,748.5) 1,779.6) Accumulated depreciation and amortization (1,037.4) (1,022.0) Total property, plant and equipment $0,0711.1) $0,0757.6) (In millions) 2003) 2002) 2001) Depreciation of property, plant and equipment $69.4) $85.4) $88.4) Amortization of goodwill —) —) 5.8) Software and other amortization 5.2) 4.6) 4.4) Total depreciation and amortization $74.6) $90.0) $98.6) Total Foreign Net Unrealized Minimum Accumulated Currency Gains (Losses) Pension Net Unrealized Other Translation On Derivative Liability Gains (Losses) Comprehensive (In millions) Adjustments Instruments Adjustments On Investments Income (Loss) Balance, December 31, 2000 $(23.0) $0,—) $000—) $03.4) $0(19.6) Amounts arising during the year (0.3) (2.2) —) (1.4) (3.9) Amounts realized 0.1) —) —) (2.3) (2.2) Net change (0.2) (2.2) —) (3.7) (6.1) Balance, December 31, 2001 (23.2) (2.2) —) (0.3) (25.7) Amounts arising during the year 16.6) 7.4) (406.4) 0.4) (382.0) Balance, December 31, 2002 (6.6) 5.2) (406.4) 0.1) (407.7) Amounts arising during the year 14.4) 4.6) 47.0) (0.1) 65.9) Balance, December 31, 2003 $0,7.8) $09.8) $(359.4) $0,—) $(341.8)