Three months ended

Nine months ended

March 31,

March 31,

Statement of Operations Classification

2004

2003

2004

2003

Impairment of long-lived assets

     Ammonia assets

$      -     

$ 58,642

$       -     

$ 58,642

Reorganization expense

     Ammonia assets

21,251

-     

21,251

-     

Loss from discontinued operations

     Melamine/Urea assets

9,368

-     

9,368

12,206

     Potash assets

       -     

       -     

   34,022

      -     

     9,368

       -     

   43,390

   12,206

     Total impairment charges

$ 30,619

$ 58,642

$ 64,641

$ 70,848