Notes To Consolidated Financial Statements Myers Industries, Inc. and Subsidiaries For The Years Ended December 31, 2001, 2000 and 1999 Acquisitions Retirement Plans 23 In October, 2000, the Company acquired R.B. Manufacturing (RB), a Sandusky, Ohio manufacturer of material handling carts, and Best Plastics, Inc., a Cassopolis, Michigan manufacturer of thermoformed and rotational molded  plastic products. Total cost of the acquisitions was approximately $18.2 million and both acquisitions have  been accounted for under the purchase method of accounting. The excess of purchase price over the fair  value of assets acquired was approximately $12.4 million which is being amortized on a straight line basis over  30 years. Consolidated pro-forma sales, income and earnings per share, adjusted to reflect the acquisitions of  RB and Best, would not be materially different from the reported amounts for fiscal years 2000 or 1999.  On February 4, 1999, the Company acquired all of the shares of the entities comprising Allibert Équipement (Allibert), the material handling division of Sommer Allibert S.A., and acquired Allibert-Contico, LLC, a joint venture between Sommer Allibert S.A. and Contico International, Inc., for a total purchase price of approximately $150 million. The acquired businesses have five manufacturing facilities  in Europe and one in North America and had 1998 annual sales of approximately $145 million.  In August 1999, the Company acquired substantially all  of the assets of Dillen Products Companies (Dillen) of Middlefield, Ohio for approximately $54 million and all of  the outstanding shares of Listo Products, Ltd. (Listo) of The following unaudited pro-forma information presents  a summary of consolidated results of operations of the Company and the acquisitions of Allibert, Dillen and Listo,  as if the acquisitions had occurred January 1, 1999. The acquisitions have been accounted for under the purchase method of accounting and, accordingly, the results of operations have been included in the Company’s consolidated financial statements since the dates of acquisition and the total acquisition costs have been allocated to the assets acquired and liabilities assumed based upon their estimated fair values, with the excess of purchase price over fair value of net assets acquired of approximately $166 million being amortized over lives  of 15 to 40 years. Canada for approximately $15 million. In 2001, the Company paid approximately $7.5 million as additional and final consideration in connection with the acquisition of Dillen. The Listo purchase agreement provides for payment of additional consideration contingent upon future earnings  of the acquired business through February 2002. The Company anticipates a payment of approximately $2.5 million in 2002 as final consideration in connection with the acquisition of Listo. Dillen and Listo are leading manufacturers of plastic horticultural containers including pots, trays, saucers and decorative planters for customers including greenhouses and nurseries as well as retail garden centers and mass merchandisers.  Fiscal Year Ended (In thousands, except per share) December 31, 1999 Net Sales $625,407 Net Income 31,759 Net Income Per Share 1.31 2001 2000 1999 Service cost $179,192 $131,294 $147,496 Interest cost 288,493 259,886 245,145 Expected return on assets (291,192) (333,208) (304,447) Amortization of transition obligation 2,525 6,497 6,497 Amortization of prior service cost 42,776  27,825 27,825 Amortization of net gain -- (42,305) (6,046) Net periodic pension cost $221,794 $49,989 $116,470 policy to fund pension costs accrued, which are at least equal to the minimum required contribution as defined by the Employee Retirement Income Security Act of 1974. For the Company’s defined benefit plans, the net periodic pension cost was as follows: The Company and certain of its subsidiaries have pension and profit sharing plans covering substantially all of their employees. Two plans are defined benefit plans with benefits primarily based upon a fixed amount for each completed year of service as defined. It is the Company's These unaudited pro-forma results have been prepared for comparative purposes only and may not be indicative of results of operations which actually would have resulted had the combination been in effect on January 1, 1999,  or of future results.