Selected Transaction History Public Company (revenues $140 million) Semiconductor Manufacturing Company (Los Angeles)   Recurring - Transitional FAS-142 Goodwill Impairment Test of Fabrication Unit + Annual Testing since 2001 Public Company (revenues $840 million) Large Diversified Technology Company (Los Angeles)   Summer 2004 - FAS-141 allocation appraisal of acquired intangibles from two acquired companies. Small Public Company (revenues $500,000) Biometric Identification Technology Firm (Minneapolis)   Spring & Summer 2004 - FAS-141 allocation appraisal of intangibles from two acquired companies. Private Firm (revenues $3 million) Internet-based Mortgage Lending Company (Albuquerque)   Spring 2004 - FMV opinion of transferred software technology & license. Public Company (revenues $50 million) Nuclear Simulation Technology Company (Baltimore)   Recurring - Transitional + Annual FAS-142 Goodwill Impairment Testing of two reporting units Public Company (revenues $25 million) Agricultural Fencing and Technology Firm (Minneapolis)   Spring 2003 - Company Fair Value Opinion for FAS-142 Goodwill Test. Public Company (revenues $45 million) Semiconductor Manufacturing Firm (Oregon)   Spring 2003 - Company Fair Value Opinion for FAS-142 Goodwill Test.

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