SIC Comparison			*** CONFIDENTIAL to Provantage Software Inc. ***
Stephens Fogerty LLP
6/18/2002 11:35 AM
	2001				2000				Variances
			Billed				Billed		Adj Bl Wk	Billed	Collections
SIC	Adj Bl Wk	Billed	% of Total	Collections	Adj Bl Wk	Billed	% of Total	Collections	Variance	Variance	Variance
Agriculture	193,032	168,111	5.1%	50,680	444,434	394,122	8.7%	51,681	(251,402)	(226,011)	(1,001)
Apparel	400,120	889,839	27.0%	105,414	1,664,846	532,907	11.8%	143,550	(1,264,726)	356,933	(38,136)
Chemical	324,539	466,121	14.2%	17,442	213,540	72,356	1.6%	9,396	110,999	393,766	8,046
Forestry	280,198	281,149	8.5%	45,135	193,934	116,653	2.6%	31,047	86,264	164,496	14,089
Hotels	466,727	431,049	13.1%	251,517	2,469,157	2,347,464	51.8%	1,310,606	(2,002,430)	(1,916,415)	(1,059,089)
Insurance	480,025	344,361	10.5%	12,192	305,907	121,456	2.7%	147,925	174,117	222,905	(135,733)
Metal Mining	665,330	535,914	16.3%	202,942	718,439	413,958	9.1%	123,356	(53,109)	121,957	79,586
Real Estate	208,596	175,212	5.3%	43,564	573,075	534,594	11.8%	19,990	(364,479)	(359,382)	23,574
Total	3,018,567	3,291,756	100.0%	728,887	6,583,331	4,533,509	100.0%	1,837,550	(3,564,765)	(1,241,752)	(1,108,663)
	Average	Median			Average	Median
	377,321	387,705			822,916	404,040
Selections
Recap of SIC
Fees
Period 1: Calendar 1/2001 - 12/2001
Period 2: Calendar 1/2000 - 12/2000
Sort: SIC
Source: PORT18  1/1999 - 12/2002
Elapsed Time: 2 Sec
Stored Report: samples - SIC Comparison