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Cumulative effects of the changes in accounting policies
(in thousands of dollars)

			2002		2002
			As previously reported	Adjustments	As Restated
EXPENSES
	Personnel
		Salaries	2,038,584	(29,904)	2,008,680
		Other allowances and benefits	835,254	(4,464)	830,790
			2,873,838	(34,368)	2,839,470
	Accommodation		222,495	0	222,495
	Transportation and communications		183,538	(2,412)	181,126
	Professional and special services		202,846	(22,961)	179,885
	Transfer payments		108,126	0	108,126
	Repair and maintenance		82,104	(3,790)	78,314
	Equipment purchases		112,465	(38,768)	73,697
	Materials and supplies		61,583	2,059	63,642
	Other services		41,164	(582)	40,582
	Amortization of capital assets		–	20,880	20,880
	Loss on disposal/write-off of capital assets		–	905	905
	Equipment and other rentals		12,032	(168)	11,864
	Advertising, printing and related services		6,473	(95)	6,378
	Land, building and works		21,546	(21,546)	–
	Utilities		568	(7)	561
	Other expenses		2,466	1,476	3,942
Total expenses 1			3,931,244	(99,377)	3,831,867
NON-TAX REVENUE 2			208,971	(4,572)	204,399
NET COST OF OPERATIONS			3,722,273	(94,805)	3,627,468

¹ This adjustment is primarily the result of note 3(c) (Capital assets) and note 3(f) (Services provided without charge).

² For an explanation of this adjustment, see note 3(d) (Adjustments to prior years' expenses).