44 Average common shares and common stock equivalents outstanding 52,616 53,710 52,592 53,684 (a) Periods prior to April 1, 1999, have been restated to reflect the second quarter 1999 change in method of accounting for inventory to the first-in, first-out (FIFO) method from the last-in, first-out (LIFO) method previously used for the majority of domestic inventory.

Bemis Company Reports Second Quarter Results, Adopts FIFO Inventory ... by Business Wire

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