Page 11 - FSO Tax Technology and Tools Reference Guide
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                                                                                      Management Company
                ITS Engine
                                                                                      Workpaper



                  HF        RIC                                                         HF         PE






                  PE        BCM

                                                                                      Nonrecourse Liabilities

                                                                                      Allocation Workpaper
                 INS        ITTS


                                                                                        HF         PE




                K-1 Suite



                                                                                      OCR / Captiva Scanning
                 HF          PE




                                                                                        HF         PE         TTT
                SALT        ITTS       TTT
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