This excerpt taken from the MSCS 10-K filed Jun 12, 2006.
Other Expense (Income), Net
Other expense (income) includes interest income, gains and losses on property and equipment, foreign currency transaction gains and losses, and other non-operating income and expense. Other expense (income) was ($0.9 million) in 2005, ($3.7 million) in 2004 and $5.0 million in 2003. Other income declined in 2005 compared to 2004 primarily due to a $2.6 million unfavorable impact from foreign currency transactions while other expense in 2003 included prepayment penalties of $3.8 million and a write-off of approximately $2.3 million of unamortized debt issuance costs related to the refinancing of our debt, partially offset by foreign currency gains.
This excerpt taken from the MSCS 10-K filed Apr 17, 2006.