Emerging Issues Task Force Issue 00 21 "Accounting for Revenue Arrangements with Multiple Deliverables" ("EITF 00 
21") addresses the accounting treatment for an arrangement to provide the delivery or performance of multiple products 
and/or services where the delivery of a product or system or performance of services may occur at different points in time or 
over different periods of time. The Emerging Issues Task Force ("EITF") reached a consensus regarding, among other issues, 
the applicability of the provisions regarding separation of contract elements in EITF 00 21 to contracts where one or more 
elements fall within the scope of other authoritative literature, such as SOP 81 1. EITF 00 21 does not impact the use of SOP 
81 1 for contract elements that fall within the scope of SOP 81 1, such as the implementation or development of an 
information technology system to client specifications under a long term contract. Where an implementation or development 
project is contracted with a client, and we will also provide services or operate the system over a period of time, EITF 00 21 
provides the methodology for separating the contract elements and allocating total arrangement consideration to the contract 
elements. The provisions of EITF 00 21 will be applicable on a prospective basis to transactions entered into in fiscal years 
beginning after June 15, 2003. We believe that EITF 00 21 will not have a material impact on our financial position or 
results of operations. 
Revenues earned in excess of related billings are accrued, whereas billings in excess of revenues earned are deferred until the 
related services are provided.  Immediate recognition is made of any anticipated losses. 
Valuation of goodwill and intangibles. Due to the fact that we are primarily a services company, our business acquisitions 
typically result in significant amounts of goodwill and other intangible assets, which affect the amount of future period 
amortization expense and possible expense we could incur as a result of an impairment.  The determination of the value of 
goodwill and other intangibles requires us to make estimates and assumptions about future business trends and growth.  We 
continually evaluate whether events and circumstances have occurred that indicate the balance of goodwill or intangible 
assets may not be recoverable.  In evaluating impairment, we estimate the sum of expected future cash flows derived from 
the goodwill or intangible asset.  Such evaluation is significantly impacted by estimates and assumptions of future revenues, 
costs and expenses and other factors.  If an event occurs which would cause us to revise our estimates and assumptions used 
in analyzing the value of our goodwill or other intangibles, such revision could result in an impairment charge that could 
have a material impact on our financial results. 
Allowance for doubtful accounts. We make estimates of the collectibility of our accounts receivable.  We specifically 
analyze accounts receivable and historical bad debts, customer credit worthiness, current economic trends, and changes in 
our customer payment terms and collection trends when evaluating the adequacy of our allowance for doubtful accounts. 
Any change in the assumptions used in analyzing a specific account receivable may result in additional allowance for 
doubtful accounts being recognized in the period in which the change occurs. 
New Accounting Standards 
In May 2003, the EITF issued EITF 01 08 " Determining Whether an Arrangement Contains a Lease."  EITF 01 08 provides 
guidance on how to determine whether an arrangement contains a lease that is within the scope of Financial Accounting 
Standards Board ("FASB") Statement of Financial Accounting Standards No. 13, "Accounting for Leases." The guidance in 
EITF 01 08 is based on whether the arrangement conveys to the purchaser (lessee) the right to use a specific asset. EITF 01 
08 is effective for arrangements entered into or modified on or after May 28, 2003.  We do not believe that the adoption of 
EITF 01 08 will have a material impact on our financial position or results of operations. 
In May 2003, the FASB issued Statement of Financial Accounting Standards No. 150,  Accounting for Certain Financial 
Instruments with Characteristics of both Liabilities and Equity  ( SFAS 150 ).  SFAS 150 establishes standards for the 
classification and measurement of certain financial instruments with characteristics of both liabilities and equity.  This 
statement is effective for financial instruments entered into or modified after May 31, 2003.  The adoption of SFAS 150 had 
no effect on our financial position or results of operations. 
In January 2003, the FASB issued FASB Interpretation No. 46,  Consolidation of Variable Interest Entities  ( FIN 46 ), an 
interpretation of Accounting Research Bulletin No. 51,  Consolidated Financial Statements,  which addresses the criteria for 
consolidation by business enterprises of variable interest entities. We do not have variable interest entities and therefore, FIN 
46 will have no impact on our financial position or results of operations. 



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