The company reported a net loss of $209 million for the month ended February 28, 2006 and $267 million for the same period in 2005. Excluding $71 million in reorganization items in 2006, the company's net loss was $138 million for the month ended February 28, 2006.

1. Reconciliation of GAAP Financial Measures to Non-GAAP Financial Measures
February 28, 2006
Month Ended Month Ended
February 28, 2006 February 28, 2005
(in millions)
Net loss $ (209) $ (267)
Items excluded:
Reorganization items, net (71) -
Total items excluded (71) -
Net loss excluding reorganization
items $ (138) $ (267)