Retirement Pension Benefits Retirement  United States Other Countries  Healthcare Benefits At or for the year ended September 30,  2002  2001 2002  2001 2002  2001  Changes in benefit obligation: Benefit obligation at beginning of year $14,369 $12,907 $15,424 $16,386 $ 49,996 $ 39,631 Service cost — — 1,301  698 1,208  894 Interest cost 1,035  995 1,378  370 3,443 3,019 Contribution by plan participants — —  172 — 3,150 3,082 Net actuarial losses (gains) 2,117  724 2,990  (353) 17,458 9,931 Foreign currency exchange rate changes — — 1,323 (1,568)  117 — Benefits paid  (315)  (257) (2,371)  (109) (7,122) (6,561) Plan amendments  9 — — — (9,396) — Business acquisition — — 14,971 — — — Curtailment loss — —  357 — — — Settlement gains — — — —  (304) —  Benefit obligation at end of year 17,215 14,369 35,545 15,424 58,550 49,996  Changes in plan assets: Fair value of plan assets at beginning of year 9,839 11,488 12,372 16,114 — — Actual return on plan assets  (872) (1,392) (4,304) (2,721) — — Foreign currency exchange rate changes — — 1,305 (1,525) — — Contributions by the company  400 — 1,339  613 3,972 3,479 Contributions by plan participants — —  172 — 3,150 3,082 Benefits paid  (315)  (257) (2,371)  (109) (6,818) (6,561) Business acquisition — — 14,971 — — — Settlements — — — —  (304) —  Fair value of plan assets at end of year 9,052 9,839 23,484 12,372 — —  Funded status (8,163) (4,530) (12,061) (3,052) (58,550) (49,996)  Unamortized prior service cost  8 —  (92)  (103) — —  Unrecognized net losses 5,211 1,421 10,965 2,305 10,802 2,769  Unamortized transition obligation — —  691  798 — —  Accumulated other comprehensive income (1,088) —  (848) — — —  Net accrued benefit $(4,032) $(3,109) $(1,345)  $ (52) $(47,748) $(47,227) Retirement Pension Benefits  Retirement United States Other Countries  Healthcare Benefits Year ended September 30,  2002  2001  2000  2002  2001  2000  2002  2001  2000  Components of net periodic benefit cost: Service cost  $ —  $ —  $ — $1,301 $ 698 $ 781 $1,208 $ 894 $1,051 Interest cost 1,035  995  956 1,378  370  396 3,443 3,019 2,758 Expected return on plan assets  (801)  (943)  (893) (1,318)  (363)  (337) — — — Amortization of unrecognized transition obligation — — —  85  89  100 — — — Recognized losses (gains)  1  (23) — — —  9  22  (69)  (142) Recognized prior service costs — — —  (8)  (8)  (9) — — — Settlement or curtailment losses (gains) — — —  357 — —  (304) —  (964)  Net periodic benefit cost  $ 235  $ 29  $ 63 $1,795  $ 786  $ 940 $4,369 $3,844 $2,703  Increase in minimum pension liability adjustment included in other comprehensive earnings $1,088  $ —  $ —  $ 848  $ —  $ —  $ —  $ —  $ —  Applicable weighted-average assumptions: Discount rate 6.50% 7.25% 7.75% 4.29% 2.50% 2.50% 6.75% 7.25% 7.75% Rate compensation 5.00% 5.00% 5.00% 5.98% 3.50% 3.50% Expected long-term rate of return on plan assets 8.25% 8.25% 8.25% 3.22% 2.50% 2.50% 39