<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2008-03-15 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:pattern="http://xbrls.org/2008/xbrls/metapattern/calculation" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="MultipleCalculations.xsd" />

   <context id="I-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>


   <!-- Total for all three breakdowns -->
   <pattern:TradeAndOtherReceivablesNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">12593000</pattern:TradeAndOtherReceivablesNet>
   <pattern:TradeAndOtherReceivablesNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">8790000</pattern:TradeAndOtherReceivablesNet>

   <!-- By Component -->
   <pattern:TradeReceivablesNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">8790000</pattern:TradeReceivablesNet>
   <pattern:TradeReceivablesNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">6431000</pattern:TradeReceivablesNet>

   <pattern:FinancingLeaseReceivablesNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">2498000</pattern:FinancingLeaseReceivablesNet>
   <pattern:FinancingLeaseReceivablesNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1263000</pattern:FinancingLeaseReceivablesNet>

   <pattern:OtherReceivablesNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1305000</pattern:OtherReceivablesNet>
   <pattern:OtherReceivablesNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1096000</pattern:OtherReceivablesNet>


   <!-- By Net/Gross -->
   <pattern:TradeOtherReceivablesGross contextRef="I-2007" unitRef="U-Monetary" decimals="INF">18280000</pattern:TradeOtherReceivablesGross>
   <pattern:TradeOtherReceivablesGross contextRef="I-2006" unitRef="U-Monetary" decimals="INF">13472000</pattern:TradeOtherReceivablesGross>

   <pattern:AllowanceForDoubtfullAccounts contextRef="I-2007" unitRef="U-Monetary" decimals="INF">5687000</pattern:AllowanceForDoubtfullAccounts>
   <pattern:AllowanceForDoubtfullAccounts contextRef="I-2006" unitRef="U-Monetary" decimals="INF">4682000</pattern:AllowanceForDoubtfullAccounts>

   <!-- By Current/Noncurrent -->
   <pattern:TradeOtherReceivablesNetCurrent contextRef="I-2007" unitRef="U-Monetary" decimals="INF">6340000</pattern:TradeOtherReceivablesNetCurrent>
   <pattern:TradeOtherReceivablesNetCurrent contextRef="I-2006" unitRef="U-Monetary" decimals="INF">5701000</pattern:TradeOtherReceivablesNetCurrent>

   <pattern:TradeOtherReceivablesNetNoncurrent contextRef="I-2007" unitRef="U-Monetary" decimals="INF">6253000</pattern:TradeOtherReceivablesNetNoncurrent>
   <pattern:TradeOtherReceivablesNetNoncurrent contextRef="I-2006" unitRef="U-Monetary" decimals="INF">3089000</pattern:TradeOtherReceivablesNetNoncurrent>


</xbrl>
