| Accounts Receivable (adjustable up to 360 days) | (in days) | 60 days |
| Accounts Payable (fixed at 30 days) | (in days) | 30 days |
| Salaries Payable (fixed at 15 days) | (in days) | 15 days |
| Taxes Payable (fixed at 90 days) | (in days) | 90 days |
| Inventory (adjustable up to 360 days) | (in days) | 180 days |
| Available Credit Line | (as a percentage of net accounts receivable) | 65% |
| Maximum Credit Line Used | (amount borrowed not to exceed) | $2,000,000 |
| Capital Equipment Lease Term (1 year minimum) | (in years) | 3 years |
| Long Term Borrowings Term (1 year minimum) | (in years) | 5 years |
| Benefits & Taxes | (as a percentage of salaries) | 25% |
| Salary Increases | (as an annual percentage) | 5% |
| Sales Commissions | (as a percentage of sales) | 5% |
| Total Sales Through Commissions | (as a percentage of total revenue) | 100% |
| Business Insurance | (as a percentage of total revenue) | 1% |
| Anticipated Bad Debt | (as a percentage of collections) | 1% |
| Interest Revenue | (as a percentage of cash balance) | 3.5% |
| Interest Expense On Credit Line | (as a percentage of outstanding balance) | 8.5%' |
| Interest Expense On Capital Equipment Lease | (as a percentage of outstanding balance) | 8.5% |
| Interest Expense On Long Term Borrowings | (as a percentage of outstanding balance) | 8.5% |
| Combined Federal & State Tax Rate | (as a percentage of positive cumulative income) | 40% |
| Office Rent | (per square foot) | $1.00 |
| Minimum Office Space | (square footage per person) | 150 sq ft |
| Term of Office Lease | (in months) | 72 mos |
| Manufacturing Rent | (per square foot) | $1.00 |
| Minimum Manufacturing Space | (square footage per person) | 150 sq ft |
| Term of Facilities Lease | (in months) | 72 mos |
| Utilities Expense | (per square foot) | $0.20 |
| Maintenance Expense | (per square foot) | $0.05 |
