Matching Donation Information

Matching Donation Company List

If your company is not listed, please check with your employer to see if they will match your gift to Lifeboat Foundation. If your company does match nonprofit contributions, please let us know so we can add them to the list.
 
Key:
[r] = Retirees’ contributions known to be matched
[s] = Spouses’ contributions known to be matched
[d] = Board of Directors’ contributions known to be matched
Many other companies may also match contributions of retirees, employees’ spouses, and directors; [r], [s], and [d] simply mark those we know for certain.

 


 

A

AAL Aid Association for Lutherans
Abbott Laboratories [r,d]
ABC/Capital Cities
Abercombie & Kent
Acuson Corp. Computed Sonography
Adobe Systems
ADP
Advanced Micro Devices
Aetna (1–800–327–1851) [r,s]
AG Communication Systems
Aid Assn. for Lutherans
Air & Water Technologies
Air Products & Chemicals [r,s,d]
Akzo America
Akzo Nobel
Akzo Salt
Alan Lithograph
Albany Intl.
Albertson’s
Alcan Aluminum
Alco Standard
Alcoa [r,d]
Alex Brown & Sons
Alexander & Baldwin
Allegheny Ludlum
Allendale Insurance
Alliant Techsystems
AlliedSignal [d]
Allmerica Financial
Allstate
Alltrista
Alza
Amcast Industrial
American Appraisal Associates
American Brands
American Cyanamid
American Electric Power
American Express Minnesota
American Express [r]
American General Finance
American Home Products [r]
American Honda Motor
American Intl. Group
American National Bank & Trust
American President Companies
American Standard
American States Insurance
American United Life Ins.
Amerisure Companies
Ameritech (1–888–744–5638) [r,d]
Ameritech Michigan
Ameritech Ohio
AMI
Amoco [r,d]
AMP
Amsted Industries
Analog Devices
Andersen Consulting (1–800–723–1465) [r]
Andersons Management
Anheuser-Busch [r,d]
A.O. Smith
Aon
Apache Canada Ltd.
Apple Computer
APS
ARA Group
Archer-Daniels-Midland
ARCI
Arco Chemical
ARCO [r,d]
Argonaut Group
Arkwright-Boston Mutual Insurance
Armco
Armstrong
Arnall Golden & Gregory
Arnold & Porter
Arthur Andersen LLP (1–800–723–1465) [r]
Asarco
Ashland
Associates Corp.
AT&T (1–800–424–6030) [r,d]
Atlantic Richfield
Atochem
Attaway Investments
Augat
Auto Alliance
Auto-Owners Insurance
Automatic Data Processing (ADP)
Avery Dennison
Avon Products
Axel Johnson


 

B

Ball
Baltimore Gas & Electric
Banc One Wisconsin
Bank of Boston
Bank of Hawaii
Bank of New York
Bank One Dallas
BankAmerica
Bankers Trust
Barber-Colman
Barnes & Roche
Barnes Group
Barnett Banks [r]
Baroid
BASF
Baxter
BayBanks
Beatrice
Bechtel
Becton Dickinson
Beecham SmithKline [r]
Bell & Howell
Bell Atlantic [r,d]
Bell Industries
BellCore
BellSouth [r,s,d]
Bemis
Beneficial Management
Best Products
Bethlehem Steel [d]
BetzDearborn
B.F. Goodrich
Bituminous Casualty
Black & Decker
Bloomingdale’s (Federated Department Stores) [r]
Blount
BOC Group
Boeing [r,s,d]
Bon Marché (Federated Department Stores) [r]
Bon Ton Stores
Bonneville Intl.
Borden [r]
Borg-Warner
Boston Edison
Boston Globe
Boston-Arkwright Mutual Insurance
Bowater [d]
BP America [r,d?]
BP Amoco [r,d]
Brenco
Bridgestone/Firestone [r]
Brinson Partners
Bristol-Myers Squibb [r,d]
Brothers Shearson Lehman
Brunswick
Brush Wellman, Engineered Materials
BT
Bucyrus-Erie
Budget Rent A. Car
Bunge
Burdines (Federated Department Stores) [r]
Burlington Northern
Burroughs Wellcome
Butler Manufacturing


 

C

Cabot
Campbell’s Soup [d]
Candle
Cantor Fitzgerald
Capital Cities/ABC
Carolina Power & Light
Carpenter Technology
Carson Products
Castle & Cooke
Caterpillar
CBS Broadcasting
CBS Records
Celanese
Celestial Seasonings
Centerior Energy Community Program
Centerre Trust
CertainTeed
Champion Intl. [r]
Charles Miller &
Charles Schwab
Charles Stewart Mott
Chase Manhattan [r,d]
Chemical Bank
Chemstar Products
Chesapeake
Chesebrough-Ponds USA
Chevron USA [r,d]
Chicago Title & Trust
Chicago Tribune
Chrysler [r,d]
Chubb Group/Chubb & Sons (Federal Insurance)
Ciba Corning Diagnostics
Cigna [r]
Cincinnati Bell
Circuit City Stores
Cisco Systems
CIT Group
Citgo Petroleum
Citicorp/Citibank N.A. [r,d]
Citizens Ban
Citizens Insurance
CJT Enterprises
Clarcor
Clark, Klein & Beaumont
Cleary, Gottlieb, Steen & Hamilton
Cleveland-Cliffs
Clorox
CNA
Coca-Cola USA [r,s,d]
Colgate-Palmolive
Collins & Aikman
Comerica
Commonwealth Edison
Commonwealth Fund
Communications Satellite Co.
Community Foundation of Santa Clara County
Computer Associates Intl.
Computer Consoles Co.
Congressional Quarterly
Connaught Laboratories
Connecticut Light & Power
Connecticut Mutual Life
Conoco
CONSOL
Consolidated Edison Company of New York
Consolidated Freightways
Consolidated Funds
Consolidated Natural Gas
Consolidated Papers [r]
Consolidated Rail
Constangy Brooks
Consumers Power Co.
Container
Contel
Continental Airlines
Continental Bank
Continental Can Co.
Continental Corp. Insurance
Continental Illinois National Bank & Trust of Chicago
Cooper Industrial
Cooper Tire & Rubber
Coopers & Lybrand [r]
Corestates Philadelphia National Bank
Corning [r,d]
Covington & Burling
CPC Intl.
Cravath, Swaine & Moore
Cray Research
Credit Suisse
Crosstown Audio
Crowe Chizek
Crum & Forster
CSC Index
CSX [r]
Cummins Engine
CUNA Group
Cytec Industries


 

D

Dain Bosworth/IFG
Dana
Darden Restaurants [s,d]
Dart & Kraft
Dart Industries
Datatel
DDB Needham Worldwide
Dean Witter Reynolds
DEC (Digital Equipment Corp.)
DeKalb Genetics
Deloitte & Touche [d]
Delta Airlines
Deluxe
Destec Energy
Detroit Edison
Dexter
Diamond Crystal
Digital Communications
Digital Equipment Corp. (DEC)
Dillingham Constructors
Dole Food
Dominion Resources
Domino Sugar
Donaldson
Donovan, Leisure, Newton & Irvine
Dorsey & Whitney
Dow Chemical USA [r,d]
Dow Corning [r]
Dow Jones & Company, Publishers
DowElanco [r,d]
Dresser
DSM Chemicals
Duke Power
Dun & Bradstreet [r,d]
Duracell Intl.


 

E

Eastern Enterprises
Eaton
Eaton Center
Eckerd
Ecolab
Eddie Bauer
E.F. Houghton
ELF Atochem N.A.
Eli Lilly & [r,d]
Ellis, Naeyaert, Genheimer Assoc.
Emerson Electric
Emhart
Engelhard
Enron
Enron – Omaha
Enserch
Ensign-Bickford
Entergy Operations
E.Q. Services
Equifax
Equitable Agriculture Business Co.
Equitable Insurance
Equitable Life Insurance
Equitable Real Estate
Ernst & Young [r,s]
Esmark
Essex Group
Ethyl
Ewing Marion Kauffman
Exxon [r]


 

F

Factory Mutual Engineering
Fannie Mae (1–888–628–2440) [r]
Federal Insurance (Chubb Group, etc.)
Federal National Mortgage Assn.
Federal-Mogul
Federated Department Stores (Macy’s, etc.) [r]
Fel-Pro/Mecklenburger
Ferro
Fidelity Investments
Fiduciary Trust
Fifth Third Bank
Fina
Fingerhut (Federated Department Stores) [r]
Fireman’s Fund Insurance
Firestone/Bridgestone [r]
First Bank System
First Boston Trust
First Data
First Deposit
First Fidelity Bancorp
First Interstate Bancorp
First Interstate Bank of California
First Interstate Bank of Oregon, N.A.
First Maryland
First Michigan Bank
First Midwest Bancorp
First National Bank of Chicago
First Union
Fish & Neave
Fleet National Bank
Florida Power & Light [d]
Fluor
FMC
Foley & Lardner
Foley, Hoag & Eliot
Ford Motor Co. [r]
Fortis
FPL Group
Franklin Quest
Fred S. James/Crupp
Freddie Mac
Frederic W. Cook &
Frederick S. Upton
Freeport-McMoran
Frey
Frigoscandia
Fulton Federal


 

G

Gallagher & Kennedy
Gannett
Gap, The
Gast Manufacturing
GATX
Gaylord Container of Delaware
G.D. Searle
Geico General Insurance
GenCorp
General Cinema
General Dynamics
General Electric (GE) (1–800–462–8244) [r]
General Funding
General Mills [r,d]
General Motors [d]
General Real Estate Services [r]
General ReServices Corp.
General Signal
General Telephone and Electric (GTE) [r,d]
Gensler & Associates Architects
Geon
Georgia Gulf
Georgia Pork Products
Georgia Society of CPAs
Georgia-Pacific
Gerber Companies
Gibson, Dunn & Crutcher
Giddings & Lewis
Gillette
Gilman Paper
Givaudan-Roure
Glaxo-Wellcome [r]
Glosten Associates,
Goldberg, Kohn, Bell, Black, Rosenbloom & Moritz, Ltd.
Goldman Sachs
Goldsmith’s (Federated Department Stores) [r]
Goodyear Tire & Rubber
Grace
Gradison &
GrandMet USA
Gray, Cary, Ware & Freidenrich
Graybar
Great Northern Nekoosa
Great West Insurance
Greater Tacoma Community
GreenPoint Bank
Grumman
GTE (General Telephone and Electric) [r,d]
Guaranty
Guardian Life Insurance
Gulf Oil
Gulf+Western


 

H

Halliburton [r,d]
Hallmark
Harcourt General
Harold Simmons
Harris Bank
Harris Corp.[s,d]
Harris Foundation
Hartford Insurance Group
Hartford Steam
Hasbro Industries
Haworth
HBO (Home Box Office)
Health Care & Retirement
Heath Consultants
Heinz (H.J. Heinz)
Helene Curtis
Heller Financial
Help Services
Hercules
Hero Arts Rubber Stamps
Hershey Foods
Heublein
Hewitt Associates
Hewlett-Packard
H.J. Heinz
H.O. West
Hoechst Celanese [r]
Hoechst Marion Roussel
Hoffmann-La Roche [r]
Home Box Office (HBO)
Home Depot
Honda Motors, American
Honeywell [r,s]
Honigman, Miller, Schwartz & Cohn
Honolulu Star-Bulletin
Houghton-Mifflin
Household Intl.
Howard Scripps [r]
Howmet
H&R Block
Hudson-Webber
Hughes Aircraft


 

I

IBM (Intl. Business Machines) [r,d]
ICI Americas [r]
ICI Polyurethanes Group
IDS Financial Services
Illinois Tool Works
I.M. Systems
IMC Global
Inco United States
Indiana Michigan Power
Indianapolis Water
Industrial Risk Insurers
ING Capital Holdings
Ingersoll-Rand
Intel [s]
Interlake
International Business Machines (IBM) [r,d]
International Data Group
International Mineral
International Paper [d]
International Thomson Publishing
Investors Fiduciary Trust
Iowa-Illinois Gas & Electric
IRIS Associates
ITT Industries [r]
ITW [r,d]


 

J

Jack Eckerd
James River
J.B. Lippincott
J.C. Penney [r]
J.E. Seagram
Jefferies & Co.
Jefferson Pilot
J&L Specialty Products
J.M. Huber
John Hancock Mutual Life Insurance
John Nuveen & Co.
John Wiley & Sons
Johnson & Higgins [s]
Johnson & Johnson [r]
Johnson Controls [r,d]
Johnson Wax (S.C. Johnson & Son) [r,d]
Joseph E. Seagram & Sons
J.P. Morgan
J. Paul Getty Trust
JSJ
J. Walter Thompson


 

K

Kansas City Southern Industries
Keck, Mahin & Cate
Keebler
Kellogg’s Food Corp. (W.K. Kellogg) [r,d]
Kemper National Insurance
Kemper Securities Group
Kennametal
Kerr-McGee
KeyCorp
Kimberly-Clark
Kirkland & Ellis
K-Mart (Kmart)
Knight Foundation
Knight-Ridder
Koppers
KPMG Peat Marwick [r]
Kraft
Kresge
Kronos
Kysor Industrial


 

L

La Roche-Hoffmann [r]
Laclede Gas
Ladd Furniture
Laing Properties
Laird Norton Trust
Landis & Gyr
LaSalle National Bank
Law Companies Group
Lawyers Title Insurance
Lazarus (Federated Department Stores) [r]
Lehman Shearson Brothers
Leo Burnett
LeTourneau
Lever Brothers
Levi Strauss
Lexmark Intl. [r,s,d]
Libbey-Owens-Ford
Lilly Endowment
Lincoln National
Lipton’s (Thomas J. Lipton)
Litton Industries
Lockheed Martin [d]
Loeb & Loeb
Loews
Lotus Development Corp.
Louis & Helen Padnos
Louisiana Land & Exploration
Loutit
LSI
Lubrizol
Lucent Technologies (1–888–999–9033) [r,d]
Lukens
Lutheran Brotherhood


 

M

M.A. Hanna
MacArthur
Macon Kraft
Macy’s (R.H. Macy &; Federated Department Stores) [r]
Mallinckrodt Medical [d]
Manufacturer’s Hanover Trust
Mapco
Marathon Oil
Marion Merrell Dow
Maritz
Marsh & McLennan Companies
Marshall O’Toole Gerstein Murray & Borun
Martin Marietta
Martin-Lockheed [d]
Masco Tech
Mass Mutual
Massachusetts Mutual
MasterCard Intl.
Matrix
Maxus Energy
May Department Stores (May D&F) [d]
Mayer, Brown & Platt
Maytag
MBNA America Bank [r,d]
McCormick & Co.
McDonald’s
McDonnell Douglas
McGraw-Hill Companies [r,s,d]
McKenna & Cuneo
McKesson
McMaster-Carr Supply
MCN Computer Services
Mead [s,d]
Mecklenburger/Fel-Pro
Medtronic [r,d]
Mellon Bank, N.A.
Menasha
Mercantile Bancorp
Mercedes-Benz of North America
Merck
Merck & Co [r]
Merit Oil
Merrill Lynch & [r,d]
Metropolitan Life [r,s,d]
Michcon
Michigan Consolidated Gas
MICOA (Mutual Insurance Co. of America)
Microsoft
MidCon
Midland Mutual Life Insurance
Mifflin-Houghton
Miller, Canfield, Paddock & Stone
Millipore
Minnesota Mining & Manufacturing (3M) [r,d]
Mitre
Mitsubishi Intl.
Mitsui USA
Mobil [r]
Monroe Auto Equipment
Monsanto [r,d]
Montell USA Inc
Montgomery Ward
MONY (Mutual of New York) Financial Services & Insurance [r]
Morgan Guaranty
Morgan Stanley Dean Witter
Morrison & Foerster
Morton Intl.
Motorola [r,s,d]
MTS Systems
Municipal Bond Investors Assurance Corp.
Murphy Oil
Mutual Insurance Co. of America (MICOA)
Mutual of New York (MONY) Insurance & Financial Services [r]
Mutual of Omaha Insurance
M.W. Kellogg Engineering [r,d]


 

N

Nabisco (RJR Nabisco)
Nalco Chemical
National City Bank
National Computer Systems
National Service
National Starch & Chemical
National Steel
National Westminster Bank USA
NationsBank [r,d]
Nationwide Insurance [r]
Natlsco
NBD Bankcorp, Inc
NCR [r,s]
Neiman-Marcus Group
Nellcor
New England Business Service
New England Electric System
New England Power Service
New York/New England eXchange (NYNEX) [r,d]
New York Life Insurance [r]
New York Marine & General Insurance
New York Times [r,s]
New Yorker Magazine
Newsweek
Nike
Nissan Motor USA
Nordson
Norfolk Southern
North American Philips
Northeast Utilities Service
Northern Illinois Gas
Northern Telecom [r]
Northern Trust [r,d]
Northwest Industries
Northwestern Mutual Life Insurance
Northwestern National Life
Norton
Norwest
NSK
Nutra Sweet
NYNEX (New York/New England eXchange) [r,d]


 

O

Occidental Petroleum
Ohio National Life Insurance
O’Leary, O’Leary, Jacobs, Mattson & Perry, P.C.
Olin
O’Melveny & Myers
Osram Sylvania
Outboard Marine
Owen Healthcare
Owens-Corning [r,d]
Owens-Illinois


 

P

Pacific Enterprises
Pacific Mutual
Pacific Telesis
Palmolive-Colgate
Panhandle Eastern
Paramount Communications
Park Avenue Bank
Parker-Hannifin
Peat Marwick KPMG [r]
Penn Mutual Life Insurance
Pennsylvania Power & Light
Pennwalt
Pennzoil
People’s Bank
PepsiCo
Perkin-Elmer
Perry Drug Stores
Pet Inc.
Peterson &
Pfizer [r]
Pharmacia & Upjohn [r,d]
Pharmacia Lkb Biotechnology
Phelps Dodge
PHH Foundation
Philip Morris Companies
Philips Electronics N.A. [r]
Phillips Petroleum [r,d]
Phoenix Mutual Life Insurance
Pillsbury, Madison & Sutro
Pioneer Hi-Bred Intl. Inc.
Pitney Bowes [r,s]
Pittston
Pittway
Plante & Moran Certified Public Accountants
Playboy Enterprises
PMI Food Equipment Group
PNC Bank Kentucky
Polaroid
PPG Industries
PQ
Preformed Line Products
Premark Intl.
Price Waterhouse [r]
Principal
Printronix
Procter & Gamble [r,d]
Promus Companies
Provident Mutual
Provident-Unum Life Insurance [r,s,d]
Providian
Prudential Insurance [r,d]
Public Service Elec. & Gas
Publix
Puget Sound Power & Light
Purina Ralston


 

Q

QAD
Quad/Graphics
Quaker Chemical
Quaker Oats
Quaker State


 

R

Radian Intl. LLC
Ralph Wilson Plastics
Ralston Purina
Rayonier [r]
Raytheon [r]
Reader’s Digest
Reilly-Whiteman
Reliance Electric
Reliance Insurance Companies
Rexham
Rexnord
Reynolds Metals
R.H. Macy & (Macy’s; Federated Department Stores) [r]
Rhone-Poulenc USA [r]
Rich’s (Federated Department Stores) [r]
R.J. Reynolds (RJR Nabisco)
RJR Nabisco
Robert Wood Johnson
Rockefeller Bros. Fund Inc.
Rockefeller Family & Assocs.
Rockefeller Foundation
Rockwell Intl. [d]
Rohm & Haas
Ross Bros. Recycling
Royal Insurance
Royal Maccabees Life Ins.
R.R. Donnelley & Sons
Rubbermaid
Rust Intl.
Ryco Division,
Ryder System [s,d]


 

S

SAFECO Insurance
Saint Jude Medical
Saint Paul Companies Insurance
Saint Paul Federal Bank
Sallie Mae Student Loan Marketing Assn.
Salomon
Salomon Brothers
San Diego Gas & Electric
Sandoz Crop Protection Corp. [r]
Santa Fe Pacific
Sara Lee [d]
SBC
S.C. Johnson & Son (Johnson Wax) [r,d]
Schering-Plough
Schiff, Hardin & Waite
Schuller
Science Applications Intl.
Scientific Brake & Equip.
Scott Paper
Scripps Howard [r]
S.E. Johnson
SGS-Thomson Microelectronics
Shaklee
Shawmut National
Shearson Lehman Brothers
Shell Oil USA [r,d]
Sherwin-Williams [r,d]
Sidley & Austin
Siemens Rolm Communications
SIFCO
Signet Bank
Simpson Industries
Sit Investment Associates
Skadden, Arps, Slate, Meagher & Flom
Skillman
SmithKline Beecham [r]
Society Management
SOHIO
Soltex Polymer
Sonat
Sonnenschein, Nath & Rosenthal
Sony Electronics of America/Sony USA [r,d]
Sony Pictures Entertainment
South Central Bell
Southern California Edison
Southern Company Services
Southern New England Telephone
Southern Pacific Transportation
Southland
SouthTrust
Southwestern Bell
Spear, Leeds & Kellogg
Sprint [r,d]
SPX
Square D
Squibb Bristol-Myers [r,d]
St. Jude Medical
St. Paul Companies Insurance
St. Paul Federal Bank
Standard Products
Stanley Works
Star Enterprise
State Farm Companies [r]
State Street
Statprobe
Steelcase
Sterling Drug
Stern’s (Federated Department Stores) [r]
Stone & Webster
Stonewood-Novi
Stride Rite
Subaru of America
Sun Life Assurance Company of Canada
Sun Microsystems
Sundstrand
SunTrust Bank Atlanta [r]
Syntex (U.S.A.)
Sysco


 

T

Tandy
TCF
Tektronix [r,d]
Teledyne
Telesis
Tellabs
Temple-Inland
Tenet Healthcare
Tennant
Tenneco Management
Texaco [r,d]
Texas Gas Transmission
Texas Instruments [r]
Textron
The Envelope Printery
Thera Tech
Thiokol
Thomas J. Lipton (Lipton’s)
Thrift Drug Inc
Time Warner Cable
Time Warner Publishing
Times Mirror [r,s,d]
Times Publishing [r]
Timex Enterprises
T.L. James
Toledo Edison
Tomkins Industries
Toro
Towers, Perrin, Forster & Crosby
Towsley
Toyota Motor Sales, USA
Toyota Technical Center, USA
Toys-R-Us
Transamerica
Transco
Travelers Companies
Travelers Express
Trinova
Tropicana Products
TRW [d]
TSRL
Tyler Refrigeration


 

U

Unicom
Unilever United States, Lever House
Union Camp
Union Oil Company of California
Union Pacific
Union Tank Car
Union Texas Petroleum
United Parcel Service (UPS)
United States Automobile Assn. (USAA) Insurance [r]
United States Bancorp
United States Fidelity & Guaranty
United States Gypsum (USG)
United States Leasing Intl.
United States of America Group
United States Trust Company of New York
United Technologies [d]
Universal Foods
Unocal
Unum-Provident Life Insurance [r,s,d]
Upjohn & Pharmacia [r,d]
UPS (United Parcel Service)
Uptons Department Stores
US Automobile Assn. (USAA) Insurance [r]
US Bancorp
US Fidelity & Guaranty (USF&G)
US Gypsum (USG)
US Leasing Intl. US Trust Company of New York
US West
USA Group
USAA (United States Automobile Assn.) Insurance [r]
USF&G (United States Fidelity & Guaranty)
USG (United States Gypsum)
USX


 

V

VanDusen & Freeman
Vanguard Group
Varian Associates
Vedder, Price, Kaufman & Kammholz
Virginia Power [r]
Vulcan Materials [d]


 

W

Wachovia Bank & Trust, N.A
Wacker Silicones
Wal-Mart
Walt Disney
Warner-Lambert
Washington National Insurance
Washington Post
Waste Management
Wayfarer Ketch
Wedding Channel (Federated Department Stores) [r]
Weitz
Wellcome-Glaxo [r]
Wells Fargo [r]
Western-Southern
Westinghouse Electric
Westvaco
Whirlpool
White & Case
White Consolidated Industries
Whitman
Wiley, Rein & Fielding
William and Flora Hewlett Co.
William Wrigley, Jr. Co. (Wrigley’s)
Williams Companies
Wilmer, Cutler & Pickering
Winn-Dixie Stores [r,d]
Wisconsin Energy
Wisconsin Gas
Witco
W.K. Kellogg (Kellogg’s Food Corp.)
Wm. Wrigley, Jr. Co. (Wrigley’s)
WMX Technologies
Wolverine Trust
Worldwide Insurance Group
Wrigley’s (Wm. Wrigley, Jr. Co.)
W.W. Grainger
W.W. Norton & Company


 

X

Xerox [r]


 

Y

Yellow Corp.
Young & Rubicam


 

Z

Zapata
Zeneca Specialties [d]
Zero-Max
Zurich Reinsurance Centre
Zurich-American


 

3

3M (Minnesota Mining & Manufacturing) [r,d]