Ingram Industries, Inc. & Subsidiaries - Page 10




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          a piston snap ring, a connecting rod, and a basket or fork rod              
          assemblies.  With the exception of pistons, rings, and fuel                 
          injectors, the items comprising a power pack are reused by                  
          petitioners to the extent possible.  For example, cylinder heads,           
          piston pins, piston carriers, connecting rods, and cylinder                 
          liners are reused where possible in connection with the                     
          procedures.  Sometimes, parts other than pistons, rings, and fuel           
          injectors may need work performed in order to keep them within              
          acceptable operating tolerances.                                            
               Pistons and rings, which consist of cast metal pieces                  
          weighing approximately 40 pounds, are ordinarily replaced with              
          new pistons and rings, at a cost of materials of about $300 per             
          piston during the years in issue.  For economic and safety                  
          reasons, petitioners do not reuse or attempt to recondition worn            
          pistons as part of these procedures.                                        
               Cylinder liners are reused once by petitioners, but normally           
          are not reused a second time due to wear caused by the friction             
          between a piston and the interior surface of the cylinder liner.            
          After an initial use, cylinder liners are cleaned, visually                 
          inspected for damage, and checked for acceptable dimensional                
          tolerances at various measurement points along the inside of the            
          liner.  If a cylinder liner is not damaged and is qualified for             
          further use, it is honed and cleaned for reuse.  The cost of                
          inspecting a used liner to determine whether it is within                   






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Last modified: May 25, 2011