2001 Plan vs 2000 Forecast Explanation

Sarah,
Below is our high level explanation of the Energy Operations (including EOL)
increase in 2001 plan over 2000 forecast of $5.1 million. If you have any
questions, please let me know.

Energy Operations has experienced a 140% increase in transaction growth as a
result of EOL activity, requiring additional resources to support this new
business. However, resources have only increased at a rate of 11% due to the
efficient use of existing resources. As a result the per unit cost of
supporting individual transactions has decreased significantly in the 100% to
400%+ range.

Thanks,
Brian