The Revenue Forgone Reform Act of 1993 authorized a total of $1,218 million in payments. We calculated the present value of these future reimbursements, at 7% interest, to be approximately $390 million. We recognized the $390 million as revenue during fiscal years 1991 through 1998. The amount receivable as of the years ended September 30 was $360 million in 2005 and $364 million in 2004.

Note 9 - Commitments

At September 30, 2005 we estimate our financial commitment for approved capital projects in progress to be approximately $3,515 million.

Our total rental expense for the years ended September 30 is summarized as follows:

(Dollars in millions)

At September 30, 2005 our future minimum lease payments for all non-cancelable leases are as follows:

(Dollars in millions)

Most of these leases contain renewal options for periods ranging from 3 to 20 years. Certain non-cancelable real estate leases give us the option to purchase the facilities at prices specified in the leases.

Capital leases included in buildings were $906 million in 2005 and $847 million in 2004. Total accumulated amortization is $318 million in 2005 and $259 million in 2004. Amortization expense for assets recorded under capital leases is included in depreciation expense which is included as “Other” in operating expenses in the statements of operations.

P.L.108-18 requires that we create an escrow, or restricted cash account of approximately $3.1 billion by September 30, 2006 in the event that Congress has not yet decided how to deploy the savings from the change in the retirement funding provisions.

Note 10 - Contingent Lliabilities

Each quarter we review litigation pending against us. As a result of this review, we classify and adjust our contingencies for claims that we think it is probable that we will pay and for which we can reasonably estimate the amount of the unfavorable outcome.