partnering for the future recognized $2 million and $3 million, respectively, in related charges which are included in selling, general and administrative expenses in our consolidated statements of income. In December 2004, the FASB issued proposed FSP No. FAS 109-b, Accounting and Disclosure Guidance for the Foreign Earnings Repatriation Provision Within the American Jobs Creation Act of 2004. The American Jobs Creation Act of 2004 (the Act) was signed into law by the President and includes a provision that allows U.S. corporations, in certain circumstances, to repatriate cumulative non-U.S. earnings at tax rates that may be below the 35% U.S. statutory rate. FSP No.109-b is intended to provide limited relief in the application of the indefinite reinvestment  criterion of APB No. 23,  Accounting for Income Taxes—Special Areas, due to ambiguities surrounding the implementation of the Act and is effective upon issuance. We are currently reviewing this provision of the Act and have not completed its evaluation of the provision’s effect on us. In addition, we retain interests in the pools of accounts receivable not sold. Due to the short-term nature of the account receivable, our retained interests in the pools are valued at historical cost, which approximate fair value. The full amount of the allowance for doubtful accounts has been retained in our consolidated  balance sheets since collections of all pooled accounts receiv- able are first used to reduce the outstanding undivided interests. At December 31, 2004, there were no undivided interests in  the pooled receivables outstanding. Accounts receivable at December 31, 2003 were net of $125 million, representing the outstanding undivided interests in pooled accounts receivable. In November 2004, the FASB issued SFAS No.151,  Inventory Costs, an amendment of ARB No. 43, Chapter 4 (SFAS No.151), to clarify the accounting for abnormal amounts of idle facility expense, freight, handling costs and wasted material (spoilage) relating to inventory pricing. SFAS No.151 requires that such items be recognized as current-period charges regardless of whether they meet the criterion of “so abnormal” and requires that the allocation of fixed production overheads to inventory be based on the normal capacity of the production facilities. The guidance is effective for inventory costs incurred during fiscal years beginning after June 15, 2005. We have determined that SFAS No.151 will not have a material effect on our consolidated financial statements. We have two accounts receivable securitization facilities. Through agreements with certain financial institutions, we may sell, on  a revolving basis, undivided percentage ownership interests in designated pools of our accounts receivable, without recourse, up to a maximum amount of approximately $150 million as of December 31, 2004. Collections reduce accounts receivable included in the pools, and are used to purchase new receivables, which become part of the pools. One of the facilities expires in 2005, with an option for renewal, and the other facility expires  in 2007. The effective yield rates approximate the 30-day com- mercial paper rate plus annual commitment fees ranging from 29.5 to 40 basis points. During 2004 and 2003, the outstanding undivided interests averaged $115 million and $125 million, res- pectively. We retain collection and administrative responsibilities  for the accounts receivable in the pools. In 2004 and 2003, we 47 off-balance sheet arrangements