Central Refrigerated Service, Inc.

FIXED EXPENSES (PER WEEK)
			Solo	Team/Trainer
		Truck Payment (2)	480.00	480.00
	26 weeks	Accelerated Payment (new truck only)	*	*
		QualComm Rental	22.78	22.78
		Maintenance Account (Optional)	50.00	100.00
	40 weeks	Performance Bond (3)	55.00	55.00
		Physical Damage Insurance (4)	53.65	53.65
		Non-Trucking (Bobtail) Insurance	6.70	6.70
		Occupational Accident Coverage (5)	33.46	66.92
	10 weeks	Single State Registration (6)	25.10	25.10
		American Truck Business Service (Optional)	16.00	16.00
		2290 Heavy Vehicle Tax (8)	10.58	10.58
		*Total Fixed Expenses*	753.27	836.73

Assumptions:
1	Truck Payments	$	510.00	per week(average)
2	Protects company from loss / 100% refundable at time of lease completion	$	2,200.00	(divided in 40 equal weekly payments)
3	Based on 3.1% of Value of Tractor divided by 52 weeks per year	$	90000	(i.e. $108,030 x 3.1%/52 weeks = 64.40 per week)
4	Occupational Accident Insurance	$	33.46	per contractor
5	Single State Registration	$	250.95	per year
6	2290 Heavy Vehicle Use Tax	$	550.00	per year (paid over 52 weeks)