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Employees are expected to know the proper project number to assign their time and
                         to record time honestly and accurately.

                         The second category is indirect cost, which includes costs that cannot be associated
                         realistically with any specific contract but are necessary for the successful operation
                         of the business.  The following list represents the appropriate charge numbers to be
                         charged for indirect labor:

                         TA      [Technical Administration]:  Advancement of a technical task not allocated
                                 to a specific billable project.

                         CA      [Corporate Administration]:  Advancement of an administrative function
                                 necessary to the operation of the business.

                         PD      [Proposal  Development]:    Time  associated  with  researching,  preparing,
                                 submitting, and reporting any proposal for a prospective project.

                         CR      [Computer  Research]:    Time  spent  on  computer  hardware  and  software
                                 research, purchase, installation, trouble-shooting, and training.  This charge
                                 number  is  typically  reserved  for  employees  in  the  Computer  Services
                                 Department.

                         PT      [Professional Training]:  Time spent in training, conferences, seminars, and
                                 other continuing-education activities.

                  D.     TIMEKEEPING PROCEDURES

                         All employees are provided the software on their Company-issued computers for
                         weekly timesheets on which all hours worked should be recorded.  Each employee
                         shall enter his or her labor hours on this timesheet.  The exception to this are those
                         field personnel who are not physically able to connect to the Company’s computer
                         network. Those individuals will complete a paper timesheet on a weekly basis and
                         submit to the Accounting Department by the end of the business week.  The labor
                         hours shall reflect accurately when work is performed.

















                                                           VII-2

                                    inspired professionals defining excellence

                  “Nothing in this guidebook changes the “at-will” nature of employment with Molzen Corbin. This guidebook is not an exhaustive statement of all rights and
                  responsibilities of Molzen Corbin employees.  Employees are directed to ask Human Resources for additional information about matters addressed in this
                  guidebook. Furthermore, nothing in this guidebook shall prohibit or is intended to interfere with the exercise of Employee rights under Section 7 of the
                  National Labor Relations.
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