This excerpt taken from the MWE 10-K filed Jun 24, 2005.
The Partnership is involved in various legal actions, the outcomes of which are not within the Partnerships complete control and may not be known for prolonged periods of time. In some actions, the claimants seek damages, as well as other relief, which, if granted, would require significant expenditures. The Partnership records a liability in the consolidated financial statements for these actions when a loss is known or considered probable and the amount can be reasonably estimated. The Partnership reviews these estimates each accounting period as additional information is known and adjusts the loss accrual when appropriate. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in the consolidated financial statements.