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<!-- Created by Charles Hoffman, CPA, UBmatrix: 2008-03-27 -->
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The following is an example/sample of the target use case for narratives.  The information was taken
from various existing samples and put together to minimize the effort required to put this example
together.  It may seem nonsensical, but it definitely shows the Actual use case.  The Actual use case 
has the following characteristics:

     1) It contains a mixture of paragraphs of text and tables of information,
     2) The information MUST be viewed in a particular order to make sense,
     3) There is typically a large volume of information, such as the "Management Discussion and 
        Analysis",
     4) The information can be unique to a company, no standard taxonomy concepts exist.
     5) The information contains a mixture of "data" and "labels".

This example is intended to mimic the characteristics of the use case described above.  It would
likely be quite easy to find an example from a financial report which shows this use case in a 
form which is more comfortable to domain users (i.e., accountants).  If the domain users would like 
this example updated to be more understandable to an accountant, we can put that together
for them.  But, this example is to show the characteristics of the use case with minimum
effort, not to be 100% correct from a financial reporting perspective.


RECEIVABLES

Trade receivables are stated at their nominal value as reduced by appropriate allowances for estimated
irrecoverable amounts.

Trade receivables include receivables from major customers.  Trade receivables include related party receivables.


DIRECTOR COMPENSATION

The following is a listing of director compensation:

                                                                  Fair Value of 
Name of director             Salary         Bonus Director fees Options Granted
===================== ============= ============= ============= ===============
John James                        0             0        60,000               0 
Buck Rogers                 879,639     1,213,486             0         569,000 
Clark Kent                        0             0        24,200               0 
Lois Lane                         0             0        57,000               0


ACCOUNTING POLICIES

The financial statements have been prepared on the historical cost basis, except for the revaluation of land
and buildings and certain financial instruments. The principal accounting policies adopted are set out below.

Inventories

Inventories are stated at the lower of cost and net realizable value. Cost comprises direct materials and,
where applicable, direct labor costs and those overheads that have been incurred in bringing the
inventories to their present location and condition. Cost is calculated using the weighted average method.

Net realizable value represents the estimated selling price less all estimated costs to completion and costs to
be incurred in marketing, selling and distribution.

Inventories are stated at the lower of cost and net realizable value. Included in inventory are: (a) raw
materials, (b) supplies, (c) finished goods.


LONG TERM DEBT

The following is a summary of Long-term Debt outstanding as of December 31, 2004 and 2003:

                                                                             2004      2003
                                                                        ========= =========
Note payable to a bank, principal payments of $11,300 due September
15 and October 15, 2004, 2005, and 2006 with an additional principal
payment of $880 paid when the note is due on October 15, 2006,
interest at prime plus 2% is payable monthly, secured by equipment       $ 23,480  $ 46,080

Note payable to a bank, principal payments of $3,400 due monthly from
August through January, interest at prime plus 2% payable monthly, due
October 5, 2009, secured by a vehicle                                      85,000         0

Note payable to a related party, payable in semi-annual principal
installments of $10,000 plus interest at 10%, unsecured                         0    45,000

Capital lease payable in monthly installments of $1,200 including
interest at 13.2%, due February 2007, secured by a vehicle                 33,301    43,782
                                                                        --------- ---------
          Long Term Debt, Total                                           141,781   134,862

Current Portion of Long Term-Debt                                          23,000    22,000
                                                                        --------- ---------

          Non Current Portion of Long Term Debt                         $ 118,781 $ 112,862
                                                                        ========= =========
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