EFTA Document EFTA01382546

Amendment No. 3 to Form S-1 Tabk of Contents UNITED SUPERMARKETS, L.L.C. Notes to Financial Statements (Dollars in thousands) Property and equipment: Property and equipment are stated at cost. Depreciation is provided on a straight-line basis. Fixtures and equipment and transportation equipment are depreciated over lives ranging from 3 to 20 years. Capitalized leases (buildings and equipment) are amortized over the lives of the respective leases. Leasehold improvements are amortized over