adjustment, and restated for the January 1997 stock split). The rights may not be exercised or transferred apart from the company’s common stock until 10 days after it is announced that a person or group has acquired 15% or more of the outstanding common stock or 15 business days after it is announced that there is an offer (or an intent to make an offer) by a person or group to acquire 15% or more of the outstanding common stock. The Board of Directors may extend the 15 business day period referred to above and may redeem the rights in whole (but not in part) at a redemption price of $.003 per right at any time prior to an acquisition of 15% or more of the outstanding common stock by a person or group. The rights expire on January 17, 2006. Accumulated other comprehensive earnings, which totaled $2,823 at September 30, 2002, and $1,046 at September 30, 2001, consisted of the following items: We have entered into operating leases for certain facilities and equipment with terms in excess of one year. Future minimum rental payments required under these leases are: $3,235 in 2003, $2,242 in 2004, $1,795 in 2005, $1,489 in 2006, $1,232 in 2007, and $2,348 thereafter. Rent expense for all operating leases totaled $4,507 in 2002, $4,430 in 2001, and $4,845 in 2000. We are currently involved in matters of litigation arising from the normal course of business, including certain environmental and product liability matters. We have accruals of approximately $1,000 at September 30, 2002 and 2001, related to such matters. These accruals are based on our current estimate of the most likely amount of losses that we believe will be incurred. These amounts have been included in accounts payable and accrued expenses. We have been designated a “de minimis potentially responsible party” with respect to the cost of investigation and environmental cleanup of certain third-party sites. Our current accrual for these matters is based on costs incurred to date that we have been allocated and our estimate of the most likely future investigation and cleanup costs. There is, as in the case of most environmental litigation, the possibility that under joint and several liability we could be required to pay more than our allocated share of costs. It is our opinion, after consultation with legal counsel, that additional liabilities, if any, resulting from these matters are not expected to have a material adverse effect on our financial condition, although such matters could have a material effect on our quarterly or annual operating results and cash flows when resolved in a future period. O. Accumulated other comprehensive earnings: P. Leases: Q. Contingencies: At or for the year ended September 30, 2002 2001 Accumulated foreign currency  translation adjustments: Balance at beginning of year $ 2,420 $ 3,045 Translation adjustments 4,553 358 Reclassification adjustment for substantial liquidation of subsidiary — 500 Taxes associated with translation adjustments (1,730) (1,483) Balance at end of year $ 5,243 $ 2,420 Accumulated unrealized derivative losses: Balance at beginning of year $(1,374) $ — Unrealized losses on derivatives — (2,217) Taxes associated with unrealized losses — 843 Reclassification to interest expense 248 — Taxes associated with interest reclassification (94) — Balance at end of year $(1,220) $(1,374) Accumulated minimum pension liability adjustments: Balance at beginning of year $ — $ — Minimum pension liability adjustment (1,936) — Taxes associated with minimum pension liability adjustments 736 — Balance at end of year $(1,200) $ — 41