(1) We attribute revenue to a geography based upon the location of the business unit that consummates the external sale.

Batesville

2011 results include $1.3 antitrust litigation expenses and $1.3 restructuring charges classified as operating expenses.  Batesville recognized $0.8 of sales tax recoveries as a benefit within operating expenses in 2011.

2010 results include $5.0 antitrust litigation expenses classified as operating expenses.  Batesville recognized $4.7 of sales tax recoveries as a benefit within operating expenses.

2009 results include $2.2 antitrust litigation expenses classified as operating expenses.

Process Equipment Group

2011 results include $2.8 inventory step-up classified as cost of goods sold; and $0.3 business acquisition costs and $0.8 backlog amortization, classified as operating expenses.

2010 results include $11.6 inventory step-up classified as cost of goods sold; and $0.3 business acquisition costs and $1.7 backlog amortization, classified as operating expenses.

Corporate

Business acquisition costs of $6.0 and $10.2 were classified as operating expenses in 2011 and 2010.  2010 results include $3.0 restructuring charges classified as operating expenses.  2009 results include $0.1 separation costs classified as operating expenses.