page 47 Bombardier Inc. Annual Report 2003-04 2004 2003 Gain on sale of Military Aviation Services (MAS) $(98) $ – Gain on sale of the Belfast City Airport (BCA) (3) – Severance and other involuntary termination costs 73 67 Revisions of program estimates – 615 Write-downs of inventories and other related provisions  – 588 Claim settlements – 41 $(28) $1,311 2004 PROGRAM PROGRAM FAMILY EOAPC TOOLING TOTAL Regional Aircraft Bombardier CRJ Series $ 317 $ 623 $ 940 Bombardier * Q-Series * 94 76 170 Business Aircraft Bombardier Learjet Series 365 262 627 Bombardier Challenger 300 72 587 659 Bombardier Challenger 604 – 28 28 Bombardier * Global * Series  538 621 1,159 $1,386 $2,197 $3,583 Fiscal year 2003 Fiscal year 2004 Program information Severance and other involuntary termination costs of $67 million ($52 million after tax) were recorded in the fourth quarter related mainly  to the reduction in employment levels at all Bombardier Aerospace sites. Severance and other involuntary termination costs of $73 million ($48 million after tax) were recorded during fiscal year 2004, $17 million ($11 million after tax) of which was recorded during the fourth quarter. The charge relates mainly to the reduction of employment levels at facilities in Montréal, Toronto and Belfast, as well as the reduction in employment  levels in Tucson and Wichita arising from the creation of integrated Bombardier * Learjet * and Challenger * Series business aircraft manu- facturing centres at the Wichita and Dorval facilities. Expected benefits from the integration include reduced production cycle times and inventory levels. The full integration of the manu- facturing centres is expected to be completed by the first quarter of fiscal year 2006. Special charges of $588 million were recorded, $171 million ($129 million after tax) of which was mainly related to the write-down in the value of pre-owned aircraft inventories, and from lower-than-anticipated sub-lease revenues on pre-owned turboprop aircraft, was The revision of the assumptions used to esti- mate the average unit production cost for each program, to reflect the uncertainty in the turbo- prop market and the weakness of the business aircraft segment, including the reduction of accounting program quantities, resulted in  a special charge amounting to $615 million ($434 million after tax) recorded during the fourth quarter.  The Corporation recorded gains of $98 million ($72 million after tax) and $3 million (before and after tax) related to the sale of MAS and  of the BCA. recorded in the second quarter. In addition, as a result of market price declines in the pre-owned business and turboprop aircraft market, an addi- tional special charge of $385 million ($291 million after tax) was recorded in the fourth quarter of fiscal year 2003. A special charge of $32 million ($24 million after tax) related to the write-down of turboprop production inventory was also recorded in the fourth quarter. Additionally, a special charge of $41 million ($30 million after tax) was recorded during the second quarter in connection with the final settlements of a lawsuit and a contractual  dispute with a customer.  As a result, EBT amounted to $290 million for fiscal year 2004, compared to negative EBT of $1.3 billion for the previous fiscal year. The carrying amount of excess over-average production costs (EOAPC) included in inven- tory, and tooling costs included in property, plant and equipment were as follows as at January 31: Special items The Corporation recorded the following special items: