Haralampos Katerelos and Irene Katerelos - Page 24

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            the cash register tape that Mr. Katerelos saved, (2) the number                               
            of hours between those transactions, and (3) the number of                                    
            missing transactions between the first numbered transaction on                                
            the cash register tape for that day and the last numbered trans-                              
            action on the cash register tape for the preceding day.  The                                  
            third computerized summary showed that, for many days during the                              
            periods January 1, 1987, through September 14, 1987, and May 30,                              
            1990, through December 31, 1990, the times printed on the cash                                
            register tapes that Mr. Katerelos saved indicated that the first                              
            transaction was entered before or shortly after 7 a.m. and the                                
            last transaction was entered just prior to or after 10 p.m.26                                 
            However, that summary further showed that, for many other days                                
            during those same periods, the times printed on the cash register                             
            tapes that Mr. Katerelos saved indicated that the first transac-                              
            tion was not entered until substantially after NDV's normal                                   


            26  It is not possible to determine from the cash register tape                               
            that Mr. Katerelos saved for a particular day whether the times                               
            printed thereon were the actual times of day at which transac-                                
            tions were recorded.  This is because the clock could have been                               
            set incorrectly for that day.  However, even if the clock had                                 
            been set incorrectly for a particular day, all of the times of                                
            the various transactions that were printed on the cash register                               
            tape that Mr. Katerelos saved for that day would have reflected                               
            the same error.  For example, if the clock for a particular day                               
            had been set an hour ahead of the actual time, the time of day                                
            for each transaction that was printed on the cash register tape                               
            that Mr. Katerelos saved for that day would have been an hour                                 
            ahead.  Nor would the number of hours between the first and last                              
            transactions for a particular day have been affected if the clock                             
            had been set incorrectly.  In addition, unless the clock had been                             
            reset, the clock would have been incorrect by the same amount                                 
            from one day to the next day.                                                                 



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