Cummins Engine Company, Inc. Consolidated Statement of Earnings Millions, except per share amounts  2000 1999 1998  Net sales $6,597 $6,639 $6,266  Cost of goods sold 5,338 5,221 4,925  Special charges -  - 92  Gross profit 1,259 1,418 1,249  Selling and administrative expenses 776 781 787  Research and engineering expenses 244 245 255  Net (income) expense from joint ventures and alliances (9) 28 30  Interest expense 86  75 71  Other (income) expense, net (1) 8 (13) Restructuring, asset impairment and other special charges 160  60 125 Earnings (loss) before income taxes 3 221 (6)  (Benefit) provision for income taxes (19) 55 4 Minority interest 14  6 11 Net earnings (loss) $ ,8 $ .160 $ (21) Basic earnings (loss) per share $ .20 $ 4.16 $ (.55)  Diluted earnings (loss) per share .20 4.13 (.55)  The accompanying notes are an integral part of this statement. 19