above during fiscal years 2000, 1999 and 1998, including any adjustments to the original charges.  The following table presents, by major cost component and by year of provision, activity related to the restructuring charges discussed 1998 Rollforward 1999 Rollforward 2000 Rollforward Beginning Provision/ Ending Beginning Provision/ Ending Beginning Provision/ Ending Balance Reversals Activity Balance Balance Reversals Activity Balance Balance Reversals Activity Balance 1994 Plan Termination benefits 0.2 – (0.2) – – – – – – – – – Other cash costs 1.2 – (1.2) – – – – – – – – – Fixed asset impairments – (5.8) 5.8 – – (2.0) 2.0 – – – – – Total 1.4 (5.8) 4.4 – – (2.0) 2.0 – – – – – 1995 Plan Termination benefits 2.1 0.3 (1.5) 0.9 0.9 0.1 (1.0) – – – – – Other cash costs 1.9 0.5 (1.2) 1.2 1.2 – (0.4) 0.8 0.8 – (0.8) – Fixed asset impairments – (2.2) 2.2 – – (1.5) 1.5 – – – – – Other non-cash charges – (0.4) 0.4 – – – – – – – – – Total 4.0 (1.8) (0.1) 2.1 2.1 (1.4) 0.1 0.8 0.8 – (0.8) – 1996 Plan Termination benefits 1.1 (0.6) (0.5) – – – – – – – – – Other cash costs 1.7 – (0.7) 1.0 1.0 – (0.2) 0.8 0.8 – – 0.8 Fixed asset impairments – (1.4) 1.4 – – – – – – – – – Total 2.8 (2.0) 0.2 1.0 1.0 – (0.2) 0.8 0.8 – – 0.8 1997 Plan Termination benefits 42.6 (8.5) (15.4) 18.7 18.7 5.5 (20.1) 4.1 4.1 – (4.1) – Other cash costs 2.2 2.3 (2.3) 2.2 2.2 1.8 (2.7) 1.3 1.3 – – 1.3 Fixed asset impairments – – – – – (1.9) 1.9 – – – – – Other non-cash charges – 0.6 (0.6) – – (2.4) 2.4 – – – – – Total 44.8 (5.6) (18.3) 20.9 20.9 3.0 (18.5) 5.4 5.4 – (4.1) 1.3 1998 Plan Termination benefits – 29.3 (15.0) 14.3 14.3 0.8 (13.5) 1.6 1.6 – (1.6) – Other cash costs – 4.6 (1.9) 2.7 2.7 0.5 (1.2) 2.0 2.0 – (0.2) 1.8 Fixed asset impairments – 1.1 (1.1) – – – – – – – – – Other non-cash charges – 1.5 (1.5) – – 1.6 (1.6) – – – – – Total – 36.5 (19.5) 17.0 17.0 2.9 (16.3) 3.6 3.6 – (1.8) 1.8 1999 Plan Termination benefits – – – – – 3.2 (2.5) 0.7 0.7 – (0.7) – Other cash costs – – – – – 0.2 (0.2) – – – – – Fixed asset impairments – – – – – 4.0 (4.0) – – – – – Total – – – – – 7.4 (6.7) 0.7 0.7 – (0.7) – Grand Total $53.0 $21.3 $(33.3) $41.0 $41.0 $9.9 $(39.6) $11.3 $11.3 $ – $(7.4) $3.9 31 Had the Energizer tax provision been calculated as if Energizer was  a separate, independent U.S. taxpayer, the income tax provision  would have been higher by approximately $23.4 in 2000. The higher provision is due primarily to the $24.4 of capital loss benefits that would not be realized on a stand-alone basis. Prior to the spin-off, U.S. income tax payments, refunds, credits,  provision and deferred tax components have been allocated to Energizer in accordance with Ralston’s tax allocation policy. Such policy allocates tax components included in the consolidated income tax return of Ralston to Energizer to the extent such compo- nents were generated by or related to Energizer. Subsequent to the spin-off, taxes are provided on a stand-alone basis. (6) INCOME TAX