This excerpt taken from the SMG DEF 14A filed Dec 20, 2007.
Footnote to Column (d) of the Non-Employee Director Compensation Table
The amounts in this column reflect the personal usage of company-owned aircraft, calculated on the basis of the aggregate incremental cost to the Company of $1,950 for Mr. Donald and $23,350 for Ms. Littlefield. The reported aggregate incremental cost of personal use of company-owned aircraft was based on the direct operating costs associated with operating a flight from origination to destination, such as fuel, oil, landing fees, crew hotels and meals, on-board catering, trip-related maintenance, and trip-related hangar/parking costs. Since company-owned aircraft are used primarily for business travel, the calculation method excludes the fixed costs which do not change based on usage, such as pilots salaries, the purchase cost of company-owned aircraft and the cost of maintenance not related to trips. The value reported for personal usage does not include the cost of ferry legs, i.e. deadhead flights, of $4,350 for Mr. Donald and $8,560 for Ms. Littlefield. Due to Federal Aviation Regulations which govern the registration and operating authority of the aircraft, the Company cannot accept reimbursement for the aggregate incremental cost associated with personal usage, including the cost of the ferry legs. Accordingly, the aggregate incremental cost to the Company of such usage during the 2007 fiscal year is reported as additional compensation to Mr. Arnold and Ms. Littlefield.