DEPCO INC.May 10, 199543CH

INTERNET: http://www.depcoparts.com/

COMPETITIVE TYPE: DistributorRemanufacturer or Rebuilder

MAJOR PRODUCT CLASSES: EngineDrive TrainHydraulic (cylinders)

LOCATIONS:

Headquarters - Noblesville, Indiana11831 State Rd. 238 East

Leases 1,200 sq. ft. in a two story frame building in normal condition. Premises neat. The company operates from atotal of five structures on a 41 acre parcel. The above description represents the office facility. The company uses anadditional 10,000 sq. ft. in a shop/warehouse and 3,500 sq. ft. in another warehouse. The company also owns 2mobile homes on this property which are rented to unrelated parties and includes the rental income on the incomestatement. Suburban business section on well traveled highway. (5/95 - D&B)

EMPLOYMENT:

Apr. 1995 = 12 (5/95 – D&B)

SALES:

Fiscal year ends December 31.

----Net

Year Sales Profits

1992 = $1,097,861 $ 92,505 (5/95 - D&B)1993 = 1,402,983 125,329 (5/95 - D&B)1994 = 2,405,186 114,367 (5/95 - D&B)

HISTORY:

1985 = Business started1993 = December, relocated to Noblesville, IN from Indianapolis, IN.

PRODUCTS:

Wholesales new, used and reconditioned parts for heavy construction equipment (100%). (5/95 - D&B)----

Specializes in parts for Case, Deere, and Caterpillar. Used parts come from disassembled machines. (2/95 - DEPCOLetter)

----Specializes in JI Case And John Deere Replacement Parts. (3/00 - http://www.depcoparts.com/)

----Remanufactured products for JI Case and John Deere machines include: Engines, Torque Converters, Power Shuttles,Final Drives, Cylinders and Differentials. (3/00 - http://www.depcoparts.com/REMANUFA.HTM)

PRODUCT FEATURES:QUALITY:

Reportedly new parts are equivalent with the same guarantee as the originals but with better prices. (2/95 - DEPCOLetter)

MARKETING:

February 1995 advertisement in Mexican magazine, Informaquina. Also plans to participate in several constructionindustry expositions. (2/95 - DEPCO Letter)

PRODUCT SUPPORT:WARRANTY:

New parts reportedly have same guarantee as the originals. (2/95 - DEPCO Letter)----

Reman: 6 months/2000 parts warranty.

PRICING:

Good used parts sold at approximately 30% of the price of new. (2/95 - DEPCO Letter)----

No list price information in Pricing (P&MR) Departments CIS System. (5/95)

DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

CEO is Robert W. Drummond (70% ownership) and President is Robert C. Drummond (30%). Robert C. is a formeremployee of Cummins Engine Co. (1982-1984), Caterpillar dealer MacAllister Machinery (1985-1987) and IndustrialTractor, Jacksonville, FL (1988-1990). (5/95 - D&B)

APPARENT MARKETING STRATEGY:ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK: Financial condition strong. (5/95 - D&B)

LAST D&B: May 11, 1995LAST PROFILE REVIEW/UPDATE: May 11, 1995DUNS (D&B NUMBER): 13-957-7712

SIC (CODES): 5082

EXPRESSWAY SPARES PTY LTD.November 6, 199936LD

INTERNET: http://www.expressway.com.au/

COMPETITIVE TYPE: DistributorRebuilder

MAJOR PRODUCT CLASSES: Engine Parts HydraulicsUndercarriage Drive TrainGET

LOCATIONS:

On the corner of Pacific Highwayand 7 Sancrox Rd,Wauchope,NSW 2446,Australia

EMPLOYMENT:

28, 6 outside salesmen (9/82)

SALES:

Mix is retail 30%, wholesale 70%; new parts 35%, used 65%,

HISTORY:

Formed 1964

PRODUCTS:

Supply new and used parts. Have workshop facilities for reconditioning of heavy equipment plus a repair andmaintenance service for customers. Purchase "redundant spares" from customers and are able to offer them as genuineOEM parts. CofA reports they are also importing genuine Cat parts.

They also offer remanufactured components and complete rebuilt machines.----

New Purchases 6/88 Through their monthly magazine, Expressway announced the purchase of over 300 tons of newgenuine Caterpillar spares and now have over 20,000 line items in stock, as well as a wide range of nongenuninesecond-hand and service exchange components for Caterpillar machines. (CofA, 5/88)

PRODUCT FEATURES:QUALITY:DISTRIBUTION:

Claim to supply replacement and recycled parts for earthmoving, construction, rural and trucking industries inAustralia and neighboring countries.

----Major customers are Cat owners. (8/91 - T210)

PRICING:

Have quoted prices 50% off CCL for large users and 30 - 35% off CCL for one-off parts buyers. (S.M. Whitehead,CofA, 4/88) MARKETING:

Distributes sales publicity to N2 clients. (8/91 - T210)

PRODUCT SUPPORT, WARRANTY:

GENERAL:

Regular member of IDA.----

Patrick Cassegrain, Manager (11/91 - T210)

APPARENT MARKETING STRATEGY:ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK:LAST D&B:LAST PROFILE REVIEW/UPDATE: 8/27/91 (T210)DUNS (D&B NUMBER):

SIC (CODES):

FLORIN TRACTOR PARTS INC.November 22, 199631PX

COMPETITIVE TYPE: Distributor

MAJOR PRODUCT CLASSES: Undercarriage (minimal, 2/92)EngineGET (minimal, 2/92)Drive TrainHydraulics

LOCATIONS:

Headquarters - Sacramento, CA8345 Florin Rd.

Industrial section on well traveled street. Leases 5,000 sq. ft. in one story steel building, situated on 5 acres. Premisesowned by officer and leased back to corporation.

Branch - Lee's Summit (Kansas City area), MO1012 North Jib Ct.7,500 sq. ft. (11/96 - D&B)

EMPLOYMENT:

1991 = 8 (4/92 - D&B) Two employees transferred to run Lee's Summit branch. (12/91)Aug 1996 = 10 (8 in CA, 2 in MO)

SALES:HISTORY:

1960 - Business started by Ruben W. Mayes.1992 - Open branch location in Lee's Summit, MO

PRODUCTS:

Florin has been known to deal in surplus Caterpillar parts. (4/93)----

According to Construction Equipment Magazine's 1996 Buyers Guide, Florin offers FP Diesel, Phillips Gasket andHuber Reversible Fan Inc. products. (11/30/95)

----Drive Train planet gears purchased in 1993 from Florin were Italian made, Costruzione Ricambi brand.

----Reportedly Florin (MO) markets a full line of "will fit" parts including SIRT, Ghinassi, Italtractor and Intertractor.

"We also sell lots of blades, wenches, grippers, etc. but 90% of our business is rebuilding. (1988)

PRODUCT FEATURES:QUALITY:DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

“On any in-stock component, we will normally delivery on a next day basis. Even if the component is not ready toship when you call, we will ususally delivery within 2 days.

In most cases, orders will be delivered via one of our own trucks right to your dock. If we can't deliver to youpersonally, we will use a reliable and efficient shipping compnay to expedite your order.” (7/00 -http://www.ziggycom.net/business/trade/twmdeliv.htm)

----"We belong to two networks (Peed and Allied), and most of our dealer contacts have been made through thesenetworks." Customers include Marcel Equipment and Union Tractor in Canada.

PRICING:

While a price list is not available, Joyce tries to maintain a 50 to 65% discount off CAT list:

Examples:

D8L Transmission $20,000D9H Transmission 7,500 exchangeD9H Transmission 10,000 outright988B Transmission 12,500 outright

"It's important to have a good stock of cores in our business, and we're close to accomplishing that. Any cores fromcrawler tractors are of interest to me, and the price would be $1,000 to $3,500. Because of the flexibility of the 3306,we're interested in blocks and transmissions from those." (1988)

MARKETING:PRODUCT SUPPORT:

WARRANTY:

6 Month Warranty on Transmissions and Torque Converters:

Tradewater Machinery warrants that the transmission and torque converter components rebuilt in its facilities will befree from defects in the parts installed and workmanship performed for a period of 6 months from the date ofinstallation.

90 Day Warranty on Engine Components:

Tradewater Machinery warrants that the engine components rebuilt in its facilities will be free from defects in the partsinstalled and workmanship performed for a period of 90 days from the date of installation.

EMPLOYMENT:

Oct 1986 - 15 (9/87 - D&B)Apr 1993 - 28 (25 at headquarters) (8/93 - D&B)Oct 1993 - 28 (25 at headquarters) (3/94 - D&B)Dec 1994 - 36 (32 at headquarters) (12/95 - D&B)Nov 1996 - 36 (32 at headquarters) (4/97 - D&B)Feb 1998 - 30 (29 at headquarters) (2/98 - D&B)

SALES:

Fiscal year ends August 31.----

Year Sales Net Profit Worth==== ==== ======= =====1982 = $2,171,284 -- -- (9/87 - D&B)1984 = $1,170,514 -- -- (9/87 - D&B)1985 = $1,885,450 -- -- (9/87 - D&B)1986 = $2,622,142 -- -- (9/87 - D&B)1990 = $4,361,867 $ 77,166 $ 984,920 (8/93 - D&B)1991 = $6,527,754 $ 62,370 $1,047,288 (3/94 - D&B)1992 = $8,349,194 $ 74,616 $1,121,904 (3/94 - D&B)1993 = $7,576,843 $313,284 $1,435,188 (3/94 - D&B)1994 = $9,118,256 $406,025 $1,643,097 (4/95 - D&B)1995 = $6,904,878 $ 11,780 $1,329,517 (12/95 - D&B)1996 = $6,806,989 $ 59,129 $1,388,646 (4/97 - D&B)1997 = $9,050,342 $137,679 $1,526,325 (2/98 - D&B)

----1997 - CACo's Parts & Service Business Departments analysis of financial data is available in Pricing & Market

Research's Competitive Information Library, AH9510.

1993 - Lower sales attributed to a volume reduction in low profit margin items such as generator sets and usedequipment. A net sales increase in parts sales which is the core of the business and most profitablesegment resulted in increased profits. Management expects this trend to continue. (3/94 - D&B)

1992 - Increased sales in 1992 are due to growth and expansion, particularly in the international markets. (8/93 -D&B)

HISTORY:

From 1958-1980 Roger Teran Sr. was president of Cateran Ltd., Managua, Nicaragua

1979 - Business started by Roger Teran Sr.1987 - December, changed name from TransAmerican Tractor Parts Inc. to Tractoamerica Inc. (8/93 - D&B)1992 - Became Berco dealer for the Central American countries, with 16 distributors in Dominican Republic,

Guatemala, El Salvador, Panama, Honduras, and Nicaragua. (4/97 - Berco News)

PRODUCTS:

Specializes in wholesale and distribution of replacement parts for Caterpillar, Komatsu, and John Deere. (4/98 -Internet)

----

Based on information on the Internet, 6/5/97 (http://miamigate.com), Tractoamerica offers the following brands andclaims over 12,000 items in stock for immediate delivery:

Brand Product===== =======

- Berco Undercarriage- "Bulldog" Gasket Kits & Seals

(Tradename for Heavy Equipment Parts Co.)- AE Clevite Engine Parts- Bucyrus Blades Cutting Edges- Federal Mogul (Bower) Tapered & Roller Bearings- Delco Remy Electrical Components- Dayco V-Belts

----Wholesale distributor of industrial supplies, specializing in construction, mining, and agricultural supplies (70%); alsowholesales construction equipment (30%). (2/98 - D&B)

----Engine Cylinder Repair Kits - Tractoamerica and its dealers are promoting engine cylinder repair kits for Caterpillarengines at significant discounts:

3200 Series 44% off3300 Series 24-45% off3400 Series 23-45% off

It appears that the parts are "will fits" supplied from either Clevite or IPD. While Tractoamerica quotes Clevite asbeing a supplier to Caterpillar and the other engine OEMs, Clevite has been dropped by Caterpillar some time ago andonly supplies a very few part numbers to Corinth for rebuilding noncurrent 3208s.

Tracto System - Tractoamerica continues to promote its "Tracto System," which they describe as "El mejor sistemapara comprar repuestos con eficiencia y a mejores precios." A recent article in C y C talks about the system beingused by La Romana and the Mexican contractor ICA, both working in the Dominican Republic.

Hydraulics merchandising - a recent message states that one of Tractoamerica's and their dealers' priorities are themaintenance of Caterpillar equipment working at the lowest cost possible by offering hydraulic system maintenance.Their prices are 20-30% below the original product price without sacrificing quality. (12/95 - BMThomas, CACo.)

----Competitive Parts Reports (CPRs), submitted by Cat dealers state Tractoamerica offers the following brands:

- Berco, U/C - IPD- Intertractor, U/C - Genuine Caterpillar- Ghinassi - FP Phillips Gasket- NTN-Bower Corp. - National (1/96)

----A Tractoamerica brochure received November 12, 1992 indicates they offer the following brands for Caterpillar,Cummins, Detroit Diesel, John Deere, Komatsu (and others) applications:

- AE Clevite - Federal Mogul- Miba - AC-Delco- Fel-Pro - Intertractor

----Based on a picture in one of their brochures, some parts are packaged in Tractoamerica boxes. (8/93)

----Tractoamerica reportedly purchases new Deere engines and gen sets directly from Deere's Engine Division, Moline,IL. Also, obtain new engines from Isuzo, Perkins, and Komatsu. (10/91 - MWVasquez)

----

PRODUCT FEATURES:QUALITY:

Refer to Competitive Test Reports (CTRs) and Parts Competitive Bulletins (PCBs) on the brands carried byTractoamerica.

MARKETING:

Campo y Construccion - Tractoamerica's dealer/customer magazine, Campo y Construccion, while nicely done, hasgone from being distributed every two months in early 1994 to every four months in late 1994 and 1995. Probablydue to pressures from Caterpillar through the Patent Department, negative references to Caterpillar no longer appear.(12/95 - BMThomas, CACo.)

----Produces brochures in English and Spanish languages. (8/93)

PRODUCT SUPPORT:

Tractoamerica has one track press in each of the following countries.

- Guatemala - Nicaragua- Honduras - Costa Rica (4/97 - Berco News)

WARRANTY:

Warranty - "Tractoamerica warrants the spare parts it distributes to be free from defect in material and workmanshipunder normal use and service for 180 days or 1,800 hours or 50,000 miles of operation, whichever shall occur first.Except for all undercarriage components manufactured by Intertractor and distributed by Tractoamerica in which caseare warranted to be free from defect in material and workmanship for a period of one year or 1,500 hours whichever

occurs first, from the date of installation.

The responsibility of Tractoamerica is limited to repairing, or at its option replacing said part that upon examination isdetermined by Tractoamerica to have been defective. Failures other than those resulting from defects in material orworkmanship, which are solely a consequence of owner abuse and/or inadequate maintenance are not covered underthis warranty.

There are no warranties, expressed or implied, including warranties of merchantability or fitness for a particularpurpose by Tractoamerica except the warranty against defect in material and workmanship. This warranty does notcover any incidental or consequential damages, nor can Tractoamerica be held responsible for downtime expenses,transportation expenses, or any business costs or losses resulting from a warrantable failure." (10/88 - Parts Catalog)

PRICING:

Some additional information in PRODUCTS section.----

Terms are net 30-60-90 days, cash, letters of credit and sight drafts. (2/98 - D&B)----

Parts Pricing (P&MR) Dept. has a price list covering 2,389 part numbers, effective March 1, 1989 in their CIS system.(2/98)

----As of 4/98, no transaction level price observations are in the Competitive Parts Report (CPR) portion of PMIS.

----The following information is from P&SM's Competitive Parts Report (CPR) system as of 8/93. Comparingcompetitor transaction price as a percent of Cat dealer transaction price for the latest 8 qtrs. The numbers inparenthesis are the number of observations.

NACD CACO

U/C Total 88% (5) --ENG Total 62% (1) 104% (6)GET Total -- 118% (5)DT Total -- 113% (1)HYD Total -- 110% (10)GEN Total -- 146% (5)OTH Total -- 90% (1)

Sub. Total 77% (6) 112% (28)

Tot. Dlr. Trn. $10,098 $1,092

Kelly Tractor is the only NACD dealer reporting. Massy, Mayatrac and Venequip are the CACO dealers reporting.(8/93)

----

DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

Sells to exporters, contractors, developers, farming and mining concerns. Territory is South Florida, Latin America,Europe, and the Caribbean. (2/98 - D&B)

----Inventory values as of August 31:

1994 - $1,887,045 (12/95 - D&B)1995 - $1,658,824 (4/97 - D&B)1996 - $1,511,269 (4/97 - D&B)1997 - $2,448,190 (2/98 - D&B)

----Puerto Rico - Rimco's largest customer, Las Piedras Construction, owns "Piezas Extra" who carries Tractoamericaproduct. LPC is also partial owner of the Komatsu dealer in Puerto Rico.

Costa Rica - Matra advises that Tractoamerica has named the Komatsu dealer, Agromec S.P. as their dealer for theCaterpillar only will fit parts. (4/95 - Breck Thomas, CACo.)

----They have a strong presence in Colombia, Dominican Republic and are planning to open branch stores in Ecuador.(8/93 - Dave Allan, CACO)

GENERAL:

Added to Caterpillar Export Services (CES) Reseller List on July 9, 1990. (4/95)----

As of 1995, Tractoamerica is still a member of the Independent Distributors Association (IDA). (1995 MembershipRoster)

----Ownership is as follows: (2/98 - D&B)

- 50% Roger Teran Sr. - Chairman of the Board, President- 11% Roger F. Teran - Was president per 4/95 D&B- 9% Nelda Teran - Vice President, wife of Roger Teran Sr. (Not active here)- 6% Carlos Teran - Vice President, Secretary- 6% Alejandro Teran - Vice President, son of chairman- 18% Owned by three other Teran children, not active here

----Some of the information in P&SM's Competitive Information Library (CIL) has not been interpreted, as it is inSpanish. (8/93)

APPARENT MARKETING STRATEGY:

Tractoamerica's mission is to provide its customers with optimum quality replacement parts, in the shortest period oftime, at the most competitive prices. (4/98 - Internet)

ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK: Financial condition fair. (2/98 - D&B)

LAST D&B: February 25, 1998DUNS (D&B NUMBER): 09-906-6367

SIC (CODES):50 85 = Wholesale Trade, Industrial Supplies50 82 = Wholesale Trade, Construction and Mining Machinery and Equipment

LAST PROFILE REVIEW/UPDATE: May 6, 1998

GUYAN MACHINERY COMPANYJuly 25, 200048TL

INTERNET: http://www.guyanmachinery.com/

COMPETITIVE TYPE: DistributorManufacturer

MAJOR PRODUCT CLASS: EngineDrive TrainGETHydraulics

LOCATIONS:

Chapmanville, West VirginiaRt 10., Phico

Branches are located in Prestonburg, Kentucky and Wise, West Virginia

EMPLOYMENT:

1987 - 572

SALES:

Following source is Trinet 11/87 for 1986 data:

Manufacturing sales ($): 11,200,000Nonmanufacturing sales ($): 31,600,000Non-US sales ($): 0Total sales ($) 42,800,000

Primary 4 digit SIC: 5084 (industrial machinery and equipment) $18,500,000Primary 3 digit SIC: 508 (machinery equipment & supplies) $18,500,000Primary 2 digit SIC: 50 (wholesale trade-durable goods) $18,500,000Secondary SIC(s): 7699 (repair services, nec) $13,100,000 3676 (electronic resistors) $11,200,000

HISTORY:

1913 - Established as Guyan Machine Shops1914 - Incorporated as Guyan Machine Shops1935 - Renamed as Guyan Machinery Company1964 - New facility was constructed in Phico, West Virginia in 1964 totaling 64,000 square feet. Later expanded

to over 120,000 square feet.1986 - Established the Heavy Equipment Group.1986 - Purchased Tractor Parts Inc., Kingsport, TN, taking over the Regal non-OEM new replacement parts

franchise for Caterpillar equipment in Eastern KY, WV, and Southwest VA.

PRODUCTS:

Guyan is divided into two profit centers. Energy Products Group and Heavy Equipment Group. The EnergyProducts Group manufactures coal mining equipment , coal preparation plant equipment and encompasses one of thefinest and most responsive repair facilities in the coal industry. The Heavy Equipment Group supplies parts, repairsand field service to the surface mining and construction industry

Guyan Machinery is one of the largest and most complete machining and fabrication facilities in the region. (7/00)----

New parts, used parts, exchange components, plus rebuilds overnight service. Parts, Attachments, Machines for Cat.Brands: "Bulldog", Dennison, Clevite, FP Diesel, Sealed Power, Getco, H&L, Pacal. (7/00)

----"Our cost for new 3306 crankshafts is $750, so it doesn't pay us to buy used crankshafts and take the chance on theprofile being wrong. However, for 348 and 343 crankshafts which may not be available, we will purchase usedones."

Guyan also sells new and rebuilt resistors and heaters. A steel fabrication department is maintained to produce truckbeds, coal chutes, C.M.I. dryers, pumps, vibrator mechanisms, etc. "We exchange the C.M.I. dryer with a rebuiltone, then repair the exchanged dryer and invoice the customer for the repaired dryer." A sister company, Permco, islocated in Streetsboro, Ohio and manufactures water pumps. (2/88)

QUALITY:DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

Serves customers throughout the eastern and mid-western U.S. coal industry. (7/00)

PRICING:

Price lists are not available, but pricing is set on cost plus basis and market conditions. (2/88)

MARKETING:

PRODUCT SUPPORT:WARRANTY:

All components are warranted for six months, or 20,000 miles.

Mark Southern supervises five mechanics in Wise, one in Prestonburg, and three in Chapmanville. Two more willbe added by the end of January. Five field service trucks are operated. Majority of work is repair versus rebuild, butrebuild is growing. (2/88)

GENERAL:APPARENT MARKETING STRATEGY:ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK:DUNS (D&B):SIC (CODE): SIC5084 SIC7699 SIC3676LAST D&B: TRINET 2/88 for 1986 data.LAST PROFILE UPDATE: July 25, 2000

IRONPEDDLERS PARTS DIVISION INC.September 14, 199841LD

INTERNET: http://www.ironpeddlers.com

COMPETITIVE TYPE: Distributor (New and Used)

MAJOR PRODUCT CLASSES: UndercarriageEngine PartsDrive TrainHydraulicsGET

LOCATIONS:

Headquarters - Monroe (Charlotte), North Carolina3504 Rocky River Rd. North

Rural section on well traveled road. Shares premises in one-story metal building in good condition.

Branches:

- Conley, GA (Atlanta area), 4060 Koppers Court- Garden City, GA (Savannah area), 5576 Export Boulevard- London, KY, 15 Ready Mix Road/Daniel Boone Parkway

Affiliates, the following are related through common ownership and/or financial interest:

- Ironpeddlers Inc., Monroe, NC, started 1974. Duns 07-452-1139. Operates as a wholesaler and leases usedconstruction equipment.According to April 20, 1994, D&B on this company, they no longer have active operations and are in the processof dissolving. Same address. Three employees as of 4/20/94 D&B. No reference to dissolving on 4/97 and 9/98D&Bs.

- Ironpeddlers Holding Inc., Monroe, NC, started 1985. Duns 14-420-8162. Operates as equipment sales andleasing. Same address.

- Decoy Trucking Inc., doing business as Koppers Leasing, Monroe, NC, started 1982. Duns 62-194-4164.Operates as sales of new and used construction equipment, grading contractor, and leasing and rental of heavyconstruction equipment. (9/98 - D&B)

EMPLOYMENT:

1988 - 60 (1/88 - Internal Memo)Apr 1994 - 52 (38 at headquarters) (4/94 - D&B)Jun 1996 - 52 (38 at headquarters) (4/97 - D&B)Aug 1997 - 52 (38 at headquarters) (9/98 - D&B)

SALES:1994 - $4,700,000 projected (4/94 - D&B)No sales information on 4/97 and 9/98 D&Bs.

HISTORY:

1979 - Ironpeddlers Parts Div. Inc. started by Jim Birchfield. (4/97 - D&B)

PRODUCTS:

Sells and leases used equipment, and sells used and new non-OEM parts. Also, will buy used equipment - for resale orparts machines. (9/98 - Internet)

----Ironpeddlers offers the following brands of replacement parts:

Brand Description===== ===========Italtractor (ITM) UndercarriageAE Clevite Engine partsGhinassi (CGR) Cylinder heads, pumps, and partsFederal Mogul BearingsFP Diesel, Phillips Gaskets and sealsBucyrus Blades Cutting edges"Bulldog" Packing & seal kitsWise Seat cushions? Filters

Ironpeddlers claims to be one of the oldest and largest Caterpillar used parts dealers in the United States and one of thelargest distributors of new non-OEM parts. They sell used parts for Caterpillar, Fiatallis, Deere, International,Komatsu, and others.

The Ironpeddlers Parts Div. also reportedly offers a complete line of rebuilt guaranteed and used dyno-tested enginesand transmissions. (4/97 - Hot Line's Parts Connection Magazine)

PRODUCT FEATURES:QUALITY:

Reference Parts Competitive Bulletins (PCB) and/or Competitive Test Reports (CTR) on the brands offered. (9/98)

MARKETING:PRODUCT SUPPORT:WARRANTY:PRICING:

Parts Pricing Dept. has no price list information more current than 1985. (9/14/98)

DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

Territory is United States, Canada, Mexico, Central and South America. Sells to contractors and industry. (4/94, 4/97and 9/98 - D&Bs)

GENERAL:

100% of capital stock is owned by officers (4/97 and 9/98 - D&Bs):

- President = Jim Birchfield- Vice President = Arthur Cates- Secretary-Treasurer = Thomas Broome

----Ironpeddlers Parts Div. Inc. is a Regular member of Independent Distributors Association (IDA). (1995 MembershipRoster)

APPARENT MARKETING STRATEGY:ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK: Financing secured (9/98 - D&B)LAST D&B: September 2, 1998LAST PROFILE REVIEW/UPDATE: September 14, 1998DUNS (D&B NUMBER): 36-128-0902

SIC (CODES): 5082 - Wholesale, New and Used Construction Equipment Parts. (9/98 - D&B)

TRADEWATER MACHINERYJuly 13, 200053BW

INTERNET: http://www.tradewatermachinery.com/

COMPETITIVE TYPE: Rebuilder

MAJOR PRODUCT CLASSES: EngineDrive Train

LOCATIONS:

Eddyville, KYHighway 62, 42038

EMPLOYMENT:

1986 - 8 (Roger Joyce, owner)

SALES:

1986 - $1,070,000

HISTORY:

1980 - Year started

PRODUCTS:

Specializing in rebuilt components for Cat machines. (7/00)----

“Tradewater Machinery carries one of the nation's largest inventories of used parts for Cat equipment. Our $2 milliondollar inventory of rebuilt engines, transmissions, and torque converters allows us to offer immediate delivery on mostorders, saving you thousands of dollars in down time.

The following is a partial list of transmissions that we normally have in stock. These are transmissions only. Pleasecall us to check on the availability of other components.” (7/00 – seehttp://www.ziggycom.net/business/trade/twminven.htm)

----This company operates as a rebuilder of diesel engines, transmissions, torque converters, final drives, and attachments(90%), and as a used machinery dealer with sales to dealers and end users throughout the U.S. (“whoever calls on thephone”).

Ten mechanics are active rebuilding about five transmissions and three engines weekly. A new rebuilding facility wasopened four months ago.

"We also sell lots of blades, wenches, grippers, etc. but 90% of our business is rebuilding. (1988)

PRODUCT FEATURES:QUALITY:DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

“On any in-stock component, we will normally delivery on a next day basis. Even if the component is not ready toship when you call, we will ususally delivery within 2 days.

In most cases, orders will be delivered via one of our own trucks right to your dock. If we can't deliver to youpersonally, we will use a reliable and efficient shipping compnay to expedite your order.” (7/00 -http://www.ziggycom.net/business/trade/twmdeliv.htm)

----"We belong to two networks (Peed and Allied), and most of our dealer contacts have been made through thesenetworks." Customers include Marcel Equipment and Union Tractor in Canada.

PRICING:

While a price list is not available, Joyce tries to maintain a 50 to 65% discount off CAT list:

Examples:

D8L Transmission $20,000D9H Transmission 7,500 exchangeD9H Transmission 10,000 outright988B Transmission 12,500 outright

"It's important to have a good stock of cores in our business, and we're close to accomplishing that. Any cores fromcrawler tractors are of interest to me, and the price would be $1,000 to $3,500. Because of the flexibility of the 3306,we're interested in blocks and transmissions from those." (1988)

MARKETING:PRODUCT SUPPORT:

WARRANTY:

6 Month Warranty on Transmissions and Torque Converters:

Tradewater Machinery warrants that the transmission and torque converter components rebuilt in its facilities will befree from defects in the parts installed and workmanship performed for a period of 6 months from the date ofinstallation.

90 Day Warranty on Engine Components:

Tradewater Machinery warrants that the engine components rebuilt in its facilities will be free from defects in the partsinstalled and workmanship performed for a period of 90 days from the date of installation.

Components are dyno-tested and accompanied by 90-day warranties on all rebuilt components.(7/00 - http://www.ziggycom.net/business/trade/twmwarra.htm)

GENERAL:

APPARENT MARKETING STRATEGY:

Success is attributed to the amount of salvage in the area, and a reputation for good quality and low prices.

ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK:LAST PROFILE REVIEW/UPDATE: 2/88DUNS NO.: 10-473-7465SIC: 5082 Constr, Mining, MachLAST D&B: 11/87 DUNS Mkt Identifiers

TRAX INC.July 13, 200035JE

INTERNET: http://www.traxinc.com

COMPETITIVE TYPE: DistributorRebuilder

MAJOR PRODUCT CLASSES: EngineDrive TrainGETFilters

LOCATIONS:

Headquarters - Atlanta, Georgia, USA, 1340 S. Perimeter Highway

Branches - 15 branch offices in Southeast USA, plus Global Partnerships throughout the World. (7/00)

EMPLOYMENT:

1982 - 821985 - 1001986 - 120

SALES:

1982 - $16,000,0001985 - 25,000,0001986 - 40,000,0001999 - 150, 000,000 plus (7/00)

HISTORY:

1962 - Year started.

PRODUCTS:

Trax is an OEM distributor representing several OEMs including: Daewoo, Euclid, Hitachi, JCB, Kawasaki, Samsung,and Volvo. (7/00 - http://www.traxinc.com/fr2.htm)

Trax is a buyer and seller of earthmoving and mining machinery. Deals in new equipment, used equipment, and rentalequipment.

Trax sells used Caterpillar parts.

Trax offers new OEM parts from many manufacturers, including:

GET GET Attachments Filters Hardware

Bucyrus Blades Central Fabricators Donaldson EarnestEsco Corp. Hendrix FleetguardHensley PembertonKennametal Rockland

Werk-Brau

(7/00 - http://www.traxinc.com/fr3.htm)

"In Stock" Rebuilt components include:

Engines: Cummins, Caterpillar, Volvo, Detroit, others.

Transmissions: Allison, ZF, Volvo, Cat.

Hydraulic & Hoist Cylinders: Hitachi, Euclid, Michigan, Volvo, Cat.

Also, Differentials, Final Drives, and More. (7/00)----

Atlanta stocks rebuilt components for Caterpillar machinery:

Birmingham rebuilds Allison and Clark transmissions, and Detroit and Cummins engines. Caterpillar volume is lowat this store.

"Because the CAT dealer offers the 3208 at such an inexpensive price, we can't compete with them on that engine, butwe give them trouble on all the rest," according to Fawcett.

Torque converters are also stocked.

"We haven't been selling final drives on exchange. When we get a machine in, we pull it, and if it has to be rebuilt,we'll rebuild and sell for $4,500 to $6,000 (no exchange). No one is selling parts for high sprocket, so we haven't hadthe opportunity to work on them, yet."

Cores are not purchased, as management prefers to buy the complete machine, and sell used, or rebuilt components.

The Birmingham operation stocks Detroit engines for Euclid trucks, and two Cummins (1710 and KT1150). AllAllison transmissions are stocked for Euclid trucks. (1988)

QUALITY:DISTRIBUTION & GEOGRAPHIC AREAS SERVED:

Sales are to end users throughout the southeast, primarily in the quarry and coal businesses. (1988)

PRICING:

Pricing is based on market conditions and discounting CAT list prices. (1988)

MARKETING:PRODUCT SUPPORT:WARRANTY:

All work is dyno-tested, and 30-day warranty on major components covers parts only. (1988)

GENERAL:

APPARENT MARKETING STRATEGY:

Success is attributed to more people saving downtime and expense by going to exchange programs. (1988)

ASSESSMENT OF STRENGTHS:ASSESSMENT OF WEAKNESSES:FUTURE OUTLOOK:LAST PROFILE REVIEW/UPDATE: 2/88DUNS: 04-970-3119SIC CODES: 5082 Const, Mining, Mach

7539 Auto Repair Shp NEC5013 Automotive Equipment

LAST D&B: 12/87 Duns Market Identifiers