The components of earnings before income taxes are as follows: The tax effects of temporary differences, tax credits and operating loss carryfor- wards that give rise to significant portions of deferred tax assets and deferred tax liabilities at December 31, 2002 and 2001 are as follows: 2002 2001 2000 United States $ 46,054 46,684 34,176 Foreign 131,936 107,610 99,172 $ 177,990 154,294 133,348 Years ended December 31, 2002 2001 Deferred Tax Assets: Foreign tax credits related to unremitted foreign earnings $ 64,718 49,957 Accrued intercompany and third party charges, deductible for taxes upon economic performance (i.e. actual payment) 3,149 2,867 Foreign currency translation adjustment 6,139 7,766 Provision for doubtful accounts receivable 2,262 2,115 Excess of financial statement over tax depreciation 4,266 3,826 Other 1,151 1,112 Total gross deferred tax assets 81,685 67,643 Less valuation allowance – (1) 81,685 67,642 Deferred Tax Liabilities: Unremitted foreign earnings (71,800) (55,887) Other (8,555) (7,250) Total gross deferred tax liabilities $ (80,355) (63,137) Net deferred tax assets $ 1,330 4,505 Plus current deferred tax liabilities $ 9,678 7,651 Noncurrent deferred tax assets $ 11,008 12,156 55 expd 02 Note 4