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HSY » Topics » Cumulative Effect of Accounting Change

This excerpt taken from the HSY 10-K filed Mar 7, 2005.

Cumulative Effect of Accounting Change

An after-tax charge of $7.4 million, or $.03 per share-diluted, was recorded in 2003 to reflect the cumulative effect of a change in accounting for the Company’s leases of certain warehouse and distribution facilities as discussed further under the heading Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments.

"Cumulative Effect of Accounting Change" elsewhere:

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