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					              Cost Segregation Specialists
                               KBKG, Inc.




                                                                                      TS
       ENGINEERING BASED

       COST SEGREGATION STUDY
       FOR FEDERAL INCOME TAX PURPOSES OF


                                                                     CE            RP
                       SAMPLE FAST FOOD RESTAURANT
                                                                  EX



                                                Located At:

                                            123 Main Street
For:                                         Anytown, CA
                                                    For:

                                      ABC Company, LLC




                                             Nationwide Service
                             LOS ANGELES           DENVER            MINNEAPOLIS
                                           www.costsegregation.biz
DATE


ADDRESSEE
TITLE
CLIENT
ADDRESS
CITY, STATE ZIP

Dear CLIENT:

Per your request we conducted a Cost Segregation Analysis of costs associated with the
PROJECT NAME located in CITY, STATE, for CLIENT. The purpose of our analysis was to
identify and segregate the construction costs for the subject property into the appropriate recovery
period categories in accordance with the Modified Accelerated Cost Recovery System (MACRS).

This report contains our certification, the scope of our service, procedures and methodology
employed by KBKG, Inc., tax considerations, a description of the subject property, our
qualifications, a glossary of terms and abbreviations, and photographs of the facility. We have
also included detailed schedules that show how we derived our results. Finally, our schedule of
results will summarize the component costs of the subject property by the appropriate MACRS life
and asset class.

Our Cost Segregation Analysis was based upon our understanding of the Internal Revenue Code,
related regulations, revenue rulings, and court cases. The results have been achieved by due
consideration of relevant facts and data provided by CLIENT related to the subject property.
Based upon the cost segregation methodology applied, the results of our analysis are
summarized on the following page.

The following report contains our findings and indicates the MACRS classification for each
identified component of property. Our report is subject to the accompanying Statement of
General Assumptions and Limiting Conditions.

We are pleased to provide this cost segregation service to you. If we can be of any further service
regarding matters discussed in this report, please contact Gian Pazzia at (626) 449-4225
extension 150.


Yours very truly,



Gian-Piero Pazzia
KBKG, Inc.
   7$%/( 2) &217(176




Section         Page

    I           Certification of the Report ................................................................................ 1

    II          Scope of the Study .......................................................................................... 2

    III         Cost Segregation Methodology........................................................................ 3

    IV          Tax Considerations.......................................................................................... 4

    V           Depreciation Considerations............................................................................ 8

    VI          Asset Class Codes ........................................................................................ 11

    VII         Summary of Salient Facts ............................................................................. 12

    VIII        Property Characteristics ................................................................................ 13

    VIIII       Terms and Conditions ................................................................................... 15


Appendices

    A           Professional Qualifications ............................................................................ 18

    B           Terms and Definitions.................................................................................... 19

    C           Abbreviations ................................................................................................. 21

    D           Photographs .................................................................................................. 22


Analysis Schedules

    A. Final Results - Summary By Tax Life

    B. Final Results - Summary By Asset Class

    C. Property Unit Detail

    D. Contract Reconciliation and Indirect Allocation

    E. Contract Analysis Cost Detail

    F. Indirect Cost Detail




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KBKG, Inc. certifies to the best of our knowledge and belief:

1.    The statements of fact contained in this report are true and correct.

2.    The reported analyses, opinions and conclusions are limited only by the reported
      assumptions and limiting conditions and our personal, impartial and unbiased professional
      analyses, opinions, and conclusions.

3.    We have no present or prospective interest in or bias with respect to the property that is the
      subject of this report and have no personal interest in or bias with respect to the parties
      involved with this assignment.

4.    Our engagement in this assignment was not contingent upon developing or reporting
      predetermined results.

5.    Our compensation for completing this assignment is not contingent upon the development
      or reporting of a predetermined value or direction in value that favors the cause of the client,
      the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a
      subsequent event directly related to the intended use of this report.

6.    Our results are based on an inspection of the site and all facts and data pertaining to the
      property that were made available to us by the client.




Gian-Piero Pazzia, Shareholder

Principal & National Director of Cost Segregation Services
| KBKG, Inc. | Cost Segregation Specialists | www.costsegregation.biz |
| 790 E. Colorado Blvd., Suite 600 | Pasadena, CA 91101 |
| Ph: (626) 449-4225 x 150 | Fax: (626) 449-3324 | Email: gian@kbkg.com |




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The determination of applicable recovery period for depreciable property depends upon the asset
class for such property prescribed in Revenue Procedure 87-56.

The Asset classes from Rev. Proc. 87-56 relevant to this analysis may include the following:

    •   Asset Class 00.11 of Rev. Proc. 87-56 defines "Office Furniture, Fixtures, and
        Equipment" as 7-year property under the general depreciation system. This category
        includes "...furniture and fixtures that are not a structural component of a building.
        Includes such assets as desks, files, safes, and communications equipment. Does not
        include communications equipment that is included in other classes."

    •   Asset Class 00.12 of Rev. Proc. 87-56 defines "Information Systems" as 5-year property
        under the general depreciation system. This category includes "... computers and their
        peripheral equipment used in administration, normal business transactions and the
        maintenance of business records, their retrieval and analysis..."

    •   Asset Class 00.3 of Rev. Proc. 87-56 defines "Land Improvements" as 15-year property
        under the general depreciation system. This category includes, "...improvements directly
        to or added to land, whether such improvements are section 1245 or section 1250
        property, provided such improvements are depreciable. Examples of such assets might
        include sidewalks, roads, canals, waterways, drainage facilities, sewers,... wharves and
        docks, bridges, fences, landscaping, shrubbery, or radio and television transmitting
        towers..."

    •   Asset Class 57.0 of Rev. Proc. 87-56 defines assets used in "Distributive Trades and
        Services" as 5-year property under the general depreciation system. This category
        includes assets “...used in wholesale and retail trade, and personal and professional
        services. Includes section 1245 assets used in marketing petroleum and petroleum
        products."




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Drive Thru HME System     Electical Panels     Emergency Battery Pack Light and HME System




    Exhaust Hood        Fixed Seating Booths       Food Preparation 3-Compartment Sink
Food Service Floor Sink   Food Service Plumbing and Electrical Outlets   Freestanding Trash Enclosure




Ice Machine Floor Sink          Landscaping and Main Entrance                 Low Wall Partition
                                                                  SCHEDULE A
                                                           FINAL RESULTS BY TAX LIFE

                                                                 Jack in the Box
                                                              Fully
  Prop Asset                                                Allocated          1245    1245     1250        1250      Non
  Unit Class Description                                       Cost             5yr     7yr     15yr        39yr      Depr

Building 1
  2300 00.3   Earthwork (Site Related)                        50,995                           50,995
  2301 RP     Earthwork (Building Related)                     1,308                                        1,308
  2450 RP     Foundation, Load-Bearing Elements               36,119                                       36,119
  2500 RP     Utility Services                                23,177                                       23,177
  2800 00.3   Site Improvements and Amenities                 65,378                           65,378
  2805 00.3   Site Concrete Estimates                         32,306                           32,306
  2900 00.3   Planting / Landscaping                          43,141                           43,141
  2999 57.0   Miscellaneous Site Furnishings                  18,400        18,400
  6100 RP     Rough Carpentry                                 71,261                                       71,261
  6200 RP     Finish Carpentry                                  422                                           422
  6410 57.0   Cabinets & Demountable Fixtures                 16,333        16,333
  7400 RP     Roofing and Siding Panels                       14,232                                       14,232
  8501 57.0   Drive-Thru Window                                2,120         2,120
  9200 RP     Plaster and Gypsum Board                        12,379                                       12,379
  9300 RP     Tile                                            57,042                                       57,042
  9301 57.0   Decorative Tilework                              4,304         4,304
  9500 RP     Ceilings                                        18,444                                       18,444
  9700 RP     Wall Finishes                                   25,396                                       25,396
  9721 57.0   Fiberglass Reinforced Plastic Wallcovering       5,960         5,960
 10100 57.0   Visual Display Boards                           14,963        14,963
 11400 57.0   Food Service Equipment                           4,840         4,840
 13700 57.0   Security Access and Surveillance                 1,863         1,863
 15100 RP     Building Plumbing                               29,430                                       29,430
 15101 57.0   Kitchen/Breakroom Fixtures & Piping             37,023        37,023
 15700 RP     Heating, Ventilating, and Air Conditioning      55,235                                       55,235
 15701 57.0   Kitchen/Breakroom HVAC                          21,703        21,703
 16101 57.0   Kitchen/Breakroom Power                         31,435        31,435
 16102 57.0   Special Purpose Power Systems                    1,564         1,564
 16104 00.12 Computer Power Systems                             902            902
 16200 RP     Electrical Power                                22,987                                       22,987
 16550 57.0   Special Purpose or Decor Lighting                7,529         7,529
 16700 00.12 Data Communications                               2,461         2,461
 16800 57.0   Sound and Video                                   752            752

                     Reclassified Building 1 Totals          731,403       172,151            191,820    367,432
                                                                             23.54%            26.23%      50.24%


                        Reclassified Project Totals          731,403       172,151            191,820    367,432
                                                                            23.54%             26.23%     50.24%




11/14/2006 5:46:19 PM                                                  KBKG, Inc.                   Final Results by Tax Life A1
                                                                     SCHEDULE B
                                                               SUMMARY BY ASSET CLASS

                                                                    Jack in the Box

Property                                                                            ASSET    Depr
  Unit       Description                                                            Class    Meth     Allocated Cost   Percentage

Building 1
5-YEAR PROPERTY SUMMARY
   16104  Computer Power Systems                                                    00.12   200% DB           902
   16700     Data Communications                                                    00.12   200% DB         2,461
             Asset Class 00.12: Information Systems Subtotal                                                3,362
    2999     Miscellaneous Site Furnishings                                          57.0   200% DB        18,400
    6410     Cabinets & Demountable Fixtures                                         57.0   200% DB        16,333
    8501     Drive-Thru Window                                                       57.0   200% DB         2,120
    9301     Decorative Tilework                                                     57.0   200% DB         4,304
    9721     Fiberglass Reinforced Plastic Wallcovering                              57.0   200% DB         5,960
   10100     Visual Display Boards                                                   57.0   200% DB        14,963
   11400     Food Service Equipment                                                  57.0   200% DB         4,840
   13700     Security Access and Surveillance                                        57.0   200% DB         1,863
   15101     Kitchen/Breakroom Fixtures & Piping                                     57.0   200% DB        37,023
   15701     Kitchen/Breakroom HVAC                                                  57.0   200% DB        21,703
   16101     Kitchen/Breakroom Power                                                 57.0   200% DB        31,435
   16102     Special Purpose Power Systems                                           57.0   200% DB         1,564
   16550     Special Purpose or Decor Lighting                                       57.0   200% DB         7,529
   16800     Sound and Video                                                         57.0   200% DB           752
             Asset Class 57.0: Distributive Trades and Services Subtotal                                  168,788

             5-YEAR PROPERTY TOTAL                                                                        172,151       23.54%


15-YEAR PROPERTY SUMMARY
    2300  Earthwork (Site Related)                                                   00.3   150% DB        50,995
    2800     Site Improvements and Amenities                                         00.3   150% DB        65,378
    2805     Site Concrete Estimates                                                 00.3   150% DB        32,306
    2900     Planting / Landscaping                                                  00.3   150% DB        43,141
             Asset Class 00.3: Land Improvements Subtotal                                                 191,820

             15-YEAR PROPERTY TOTAL                                                                       191,820       26.23%


39-YEAR PROPERTY SUMMARY
    2301  Earthwork (Building Related)                                               RP       SL            1,308
    2450  Foundation, Load-Bearing Elements                                          RP       SL           36,119
    2500     Utility Services                                                        RP       SL           23,177
    6100     Rough Carpentry                                                         RP       SL           71,261
    6200     Finish Carpentry                                                        RP       SL              422
    7400     Roofing and Siding Panels                                               RP       SL           14,232
    9200     Plaster and Gypsum Board                                                RP       SL           12,379
    9300     Tile                                                                    RP       SL           57,042
    9500     Ceilings                                                                RP       SL           18,444
    9700     Wall Finishes                                                           RP       SL           25,396
   15100     Building Plumbing                                                       RP       SL           29,430
   15700     Heating, Ventilating, and Air Conditioning                              RP       SL           55,235
   16200     Electrical Power                                                        RP       SL           22,987
             Asset Class RP: Real Property Subtotal                                                       367,432

             39-YEAR PROPERTY TOTAL                                                                       367,432       50.24%




11/14/2006 5:46:54 PM                                                  KBKG, Inc.                          Summary by Asset Class B1
                                                                    SCHEDULE C
                                                        PROPERTY UNIT DETAIL SCHEDULE

                                                                   Jack in the Box
                                                                                                                         Fully
         Contract Reference                                                                                Act/
                                  Description                                                                          Allocated
         Number    Number                                                                                  Est            Cost
Building 1
              11.00          126 Tray Rack Dish/Tray Rack-Silverware                                       ACT                55
              11.00          127 Signage - ID, Menu Board, Drive Thru                                      ACT             4,785

                                                                               Property Unit 11400 Total                   4,840


             13700 Security Access and Surveillance (5 year property)

              16.00          526 Security System                                                           EST               408
              16.00          533 Call Button                                                               EST                25
              16.00          534 Call Buzzer                                                               EST                39
              16.00          535 Call System Transformer                                                   EST               134
              16.00          547 Security Equipment Duplex                                                 EST               624
              16.00          559 Security Equipment Junction Box                                           EST               298
              16.00          589 Security Camera, Power                                                    EST               334

                                                                               Property Unit 13700 Total                   1,863


             15100 Building Plumbing (39 year property)

              15.00          629 Building Plumbing                                                         EST            29,430

                                                                               Property Unit 15100 Total                  29,430


             15101 Kitchen/Breakroom Fixtures & Piping (5 year property)

              15.00          630 Ansul System                                                              EST             8,019
              15.00          631 Food Service Equipment Trap Primer-1/2" CW                                EST               142
              15.00          632 Food Service Equipment Floor Drain                                        EST             2,157
              15.00          633 Food Service Equipment Grease Interceptor-1500 Gal/2 Compartment          EST             5,157
              15.00          634 Food Service Equipment Floor Cleanout                                     EST               995
              15.00          635 Food Service Equipment Floor Sink                                         EST             2,599
              15.00          636 Food Service Equipment Wall Cleanout                                      EST               630
              15.00          637 Food Service Equipment 1 Compartment Sink w/ Rough-In                     EST             1,242
              15.00          638 Food Service Equipment 3 Compartment Sink w/ Rough-In                     EST             1,997
              15.00          639 Food Service Equipment Water Rough-In                                     EST             1,974
              15.00          640 Food Service Equipment Gas Rough-In                                       EST               580
              15.00          641 Food Service Equipment 4" Grease/Waste Piping                             EST             1,272
              15.00          642 Food Service Equipment 2" Grease/Waste Piping                             EST             1,614
              15.00          643 Food Service Equipment 2" Waste Piping                                    EST               680
              15.00          644 Food Service Equipment 3" Vent Piping                                     EST               262
              15.00          645 Food Service Equipment 2" Vent Piping                                     EST             2,060
              15.00          646 Food Service Equipment 1-1/2" Vent Piping                                 EST             1,619
              15.00          647 Food Service Equipment 1" PVC Drain Piping                                EST               156
              15.00          648 Refrigeration Equipment 1" Copper Condensate Piping                       EST               136
              15.00          649 Food Service Equipment 1" Gas Piping                                      EST               660
              15.00          650 Food Service Equipment 3/4" Water Piping                                  EST             2,631
              15.00          651 Food Service Equipment Fittings and Connections                           EST               442

                                                                               Property Unit 15101 Total                  37,023


             15700 Heating, Ventilating, and Air Conditioning (39 year property)

              15.50          652 Building HVAC                                                             EST            53,662
              15.50          653 Exhaust Hood Exhaust Fan-500 CFM-Restroom                                 EST               738


11/14/2006 5:47:32 PM                                                   KBKG, Inc.                         Property Unit Detail C4
                                                                                          SCHEDULE D
                                                                   CONTRACT RECONCILIATION AND INDIRECT ALLOCATION

                                                                                          Jack in the Box
                                                                       Direct Costs w/ Contract        Contract         Contract        Building       Project                    Project
      Prop
TO#            Description                                              Time & Loc Variance            Variance         Indirects       Indirects     Indirects Nrml Efct Cond   Variance
      Unit
                                                                          Allocated     Method        Adjustment        Allocated       Allocated     Allocated Life Age Factor Adjustment
Building 1
   CONTRACT 15.1 PLUMBING                                             Historical Cost Multiplier = 0.889            Location Multiplier = 0.973

              Sub-Contract 15.00
629   15100   Building Plumbing                                              23,017        EST             21,777         21,777           24,745       29,430                 100%        29,430
129   15100   Plumbing                                                       49,173         V                                                                                                   0
651   15101   Food Service Equipment Fittings and Connections                   346        EST                327            327              372          442                 100%           442
636   15101   Food Service Equipment Wall Cleanout                              493        EST                467            467              530          630                 100%           630
647   15101   Food Service Equipment 1" PVC Drain Piping                        122        EST                115            115              131          156                 100%           156
646   15101   Food Service Equipment 1-1/2" Vent Piping                       1,266        EST              1,198          1,198            1,361        1,619                 100%         1,619
645   15101   Food Service Equipment 2" Vent Piping                           1,611        EST              1,524          1,524            1,732        2,060                 100%         2,060
648   15101   Refrigeration Equipment 1" Copper Condensate Pipin                106        EST                101            101              114          136                 100%           136
649   15101   Food Service Equipment 1" Gas Piping                              516        EST                488            488              555          660                 100%           660
632   15101   Food Service Equipment Floor Drain                              1,687        EST              1,596          1,596            1,813        2,157                 100%         2,157
635   15101   Food Service Equipment Floor Sink                               2,033        EST              1,923          1,923            2,185        2,599                 100%         2,599
650   15101   Food Service Equipment 3/4" Water Piping                        2,057        EST              1,947          1,947            2,212        2,631                 100%         2,631
633   15101   Food Service Equipment Grease Interceptor-1500 G                4,033        EST              3,816          3,816            4,336        5,157                 100%         5,157
631   15101   Food Service Equipment Trap Primer-1/2" CW                        111        EST                105            105              119          142                 100%           142
630   15101   Ansul System                                                    6,271        EST              5,934          5,934            6,742        8,019                 100%         8,019
637   15101   Food Service Equipment 1 Compartment Sink w/ Ro                    971       EST                919            919            1,044        1,242                 100%         1,242
638   15101   Food Service Equipment 3 Compartment Sink w/ Ro                  1,562       EST              1,478          1,478            1,679        1,997                 100%         1,997
640   15101   Food Service Equipment Gas Rough-In                                453       EST                429            429              487          580                 100%           580
634   15101   Food Service Equipment Floor Cleanout                              778       EST                737            737              837          995                 100%           995
639   15101   Food Service Equipment Water Rough-In                            1,544       EST              1,461          1,461            1,660        1,974                 100%         1,974
644   15101   Food Service Equipment 3" Vent Piping                              205       EST                194            194              220          262                 100%           262
641   15101   Food Service Equipment 4" Grease/Waste Piping                      995       EST                941            941            1,069        1,272                 100%         1,272
643   15101   Food Service Equipment 2" Waste Piping                             531       EST                503            503              571          680                 100%           680
642   15101   Food Service Equipment 2" Grease/Waste Piping                    1,262       EST              1,194          1,194            1,357        1,614                 100%         1,614

                                  Estimated Contract 15.1 Costs              51,971                        49,173        49,173            55,873       66,453                             66,453
                             Non-Estimated Contract 15.1 Costs               49,173                            0               0                  0         0                                   0
                                                                            101,145                        49,173        49,173            55,873       66,453                             66,453




      11/14/2006 5:48:56 PM                                                                 KBKG, Inc.                                                           Contract and Indirect Allocation D9
                                                                               SCHEDULE E
                                                         CONTRACT ANALYSIS BY ESTIMATED COST AND/OR ACTUAL COST

                                                                                       Jack in the Box

      Prop                                                                   Act/                                                                                            Direct Costs w/
TO#           Description                                                                TO Source       Quantity      Unit           Unit        Cost Source    Current      Time & Loc
      Unit                                                                   Est                                                      Price                      Cost Mult      Allocated
Building 1
   CONTRACT 15.1 PLUMBING                                           Historical Cost Multiplier = 0.889      Location Multiplier = 0.973

             Sub-Contract 15.00
629   15100 Building Plumbing                                               EST              E1.1          2,596.00    SF                 10.25   1717002720        1.00            23,017
129   15100 Plumbing                                                        ACT             CC-2/5             1.00    LS         49,173.30       CC-2/5            1.00            49,173
646   15101 Food Service Equipment 1-1/2" Vent Piping                       EST              P2.0            80.00     LF                 18.30   151073204100      1.00             1,266
647   15101 Food Service Equipment 1" PVC Drain Piping                      EST              P2.0            11.00     LF                 12.80   151085201880      1.00               122
648   15101 Refrigeration Equipment 1" Copper Condensate Piping             EST              P2.0            13.00     LF                  9.45   151074202200      1.00               106
649   15101 Food Service Equipment 1" Gas Piping                            EST              P3.0            55.00     LF                 10.85   151076200580      1.00               516
651   15101 Food Service Equipment Fittings and Connections                 EST            P2.0/P3.0         40.00     EA                 10.00   RSM ASSY          1.00               346
637   15101 Food Service Equipment 1 Compartment Sink w/ Rough-In           EST              P2.0              1.00    EA           1,123.00      154186003000      1.00               971
633   15101 Food Service Equipment Grease Interceptor-1500 Gal/2 Compart    EST              P2.0              1.00    EA           4,662.50      151504001130      1.00             4,033
634   15101 Food Service Equipment Floor Cleanout                           EST              P2.0              5.00    EA            180.00       151551600120      1.00               778
635   15101 Food Service Equipment Floor Sink                               EST              P2.0              5.00    EA            470.00       154115003100      1.00             2,033
636   15101 Food Service Equipment Wall Cleanout                            EST              P2.0              3.00    EA            190.00       151502004080      1.00               493
650   15101 Food Service Equipment 3/4" Water Piping                        EST              P3.0           215.00     LF                 11.06   151074202180      1.00             2,057
645   15101 Food Service Equipment 2" Vent Piping                           EST              P2.0            97.00     LF                 19.20   151073204120      1.00             1,611
644   15101 Food Service Equipment 3" Vent Piping                           EST              P2.0            11.00     LF                 21.50   151073204140      1.00               205
641   15101 Food Service Equipment 4" Grease/Waste Piping                   EST              P2.0            46.00     LF                 25.00   151073204160      1.00               995
632   15101 Food Service Equipment Floor Drain                              EST              P2.0              6.00    EA            325.00       151553002180      1.00             1,687
631   15101 Food Service Equipment Trap Primer-1/2" CW                      EST              P2.0              2.00    EA                 64.00   151508007000      1.00               111
630   15101 Ansul System                                                    EST              SITE              2.00    EA           3,625.00      114101507950      1.00             6,271
638   15101 Food Service Equipment 3 Compartment Sink w/ Rough-In           EST              P2.0              1.00    EA           1,806.00      154186003400      1.00             1,562
639   15101 Food Service Equipment Water Rough-In                           EST              P2.0              3.00    EA            595.00       154186005790      1.00             1,544
640   15101 Food Service Equipment Gas Rough-In                             EST              P3.0              2.00    EA            262.00       114101506900      1.00               453
643   15101 Food Service Equipment 2" Waste Piping                          EST              P2.0            32.00     LF                 19.20   151073204120      1.00               531
642   15101 Food Service Equipment 2" Grease/Waste Piping                   EST              P2.0            76.00     LF                 19.20   151073204120      1.00             1,262




11/14/2006 5:49:34 PM                                                                    KBKG, Inc.                                                                    Contract Analysis E9
                                                          SCHEDULE F
                                                        INDIRECT COST DETAIL

                                                          Jack in the Box
                                                                         Contract    Contract   Building      Project
Group             Reference   Description                                Number      Indirect   Indirect      Indirect

Building 1        CC-1/1      Temp Facilities                                                                    6,276
Building 1        CC-1/2      Equipment Rentals                                                                 11,934
Building 1        CC-3/12     Tools                                                                              2,688
Building 1        CC-4/2      Supervision                                                                          254
Building 1        CC-4/3      Engineering - Prints                                                                  40
Building 1        CC-4/4      Building Permits - Fees                                                           56,534
Building 1        CC-4/5      Travel - Lodging                                                                   8,493
Building 1        CC-5/1      Tools & Equipment                                                                  6,314
Building 1        CC-5/10     Architectural Services                                                             1,923
Building 1        CC-5/2      Prints                                                                             3,961
Building 1        CC-5/3      Engineering                                                                       11,978
Building 1        CC-5/4      Fees                                                                               1,080
Building 1        CC-5/5      Testing/Surveying                                                                  1,768
Building 1        CL          Soft Cost For Bldg Site                         2.30     57,979
Building 1        CL          Telephone {206}                                                                      106
Building 1        CL-35       Auto Expenses {199}                                                                2,007
Building 1        CL-36       Payroll {204}                                                       73,049

                                                               Building 1 Subtotal    57,979      73,049      115,355




                                                              Total Indirect Costs    57,979      73,049      115,355




11/14/2006 5:50:11 PM                                       KBKG, Inc.                           Indirect Cost Detail F1