.0 million in 2003 to $ 26.3 million in 2004 . the increase was a result of increased staffi ng and employee compensation costs to support development of our national development and construction group . we also experienced an increase in marketing to support certain new projects . other income and expenses earnings from sales of land and ownership interests in unconsolidated companies , net of impairment adjustments , is comprised of the following amounts in 2004 and 2003 ( in thousands ) : .