List of Accounting Estimates

The following areas may require estimates:

1) Inventory valuation (Excess & Obsolescence) and inventory reserves

2) Rebate Reserves

3) Income Taxes

4) Stock Options

5) Bonus Accruals

6) Warranty Accruals

7) Bad Debt Reserve

8) Litigation

9) Carrying Value of Intangibles

10) Restructuring Reserve