Ingram Industries, Inc. & Subsidiaries - Page 11




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          acceptable operating tolerances (as well as honing and cleaning             
          it) was about $100 during the years in issue.  When a cylinder              
          liner needs to be replaced due to excessive wear, petitioners use           
          either new or used liners which are within acceptable operating             
          tolerances and which are similar in all material respects to the            
          liners removed from the towboat.  During the years in issue, the            
          cost of such a used liner was about $600, and the cost of a new             
          cylinder liner was about $1,200.                                            
               In addition to the power packs, rocker arm assemblies, valve           
          bridges, fuel injectors, oil pumps, and water pumps are also                
          removed, disassembled, cleaned and inspected as part of the                 
          procedures.  As with power packs, to the extent possible, parts             
          within these assemblies and pumps are reused unless damage is               
          detected.  The only parts of the rocker arm assemblies that are             
          always replaced with either new or used parts are the rocker arm            
          rollers and bushings (costing approximately $13 during the years            
          in issue).  In a similar manner to rocker arm assemblies, valve             
          bridges are disassembled, cleaned, and inspected and reused if no           
          irreparable damage is detected.  The valve bridge parts that are            
          routinely replaced are the valve bridge lash adjusters (costing             
          approximately $8 per valve bridge during the years in issue).               
          Fuel injectors are normally exchanged by petitioners with outside           
          contractors for reconditioned injectors at a cost of about $92              
          per injector.                                                               






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Last modified: May 25, 2011