Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries, et al. - Page 25

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                         Income         Overhead     Total Atrium                     
          Year           (Loss)            Expense         Loss                       
          1989      ($13,781)           $478,890            $492,671                  
          1990      (21,026)            533,198             554,224                   
          1991      (22,728)            564,120             586,848                   
          1992      992                 525,548             524,556                   
          1993      (46,294)            731,558             777,852                   
          1994      24,216              745,909             721,693                   
          1995      98,899              788,724             689,825                   
               The Bank has never maintained teller windows or other                  
          banking facilities in the Atrium and has never solicited new                
          customers from within the Atrium.  The Bank has never held                  
          business meetings in the Atrium and has never leased the Atrium             
          for events.  The Bank, however, allows the use of the Atrium by             
          community groups an average of once a month.                                
                    7.  The Atrium Assets: Cost Bases and Depreciation                
               LBC constructed the Atrium Cafe and installed equipment,               
          furniture, and fixtures therein.                                            
               During the years in issue, LBC installed a security system             
          and signage in the Atrium (the Atrium Security System and                   
          Signage).                                                                   
               During the years in issue, LBC incurred costs to construct,            
          equip, and install the Skyway, The Atrium Cafe, the Atrium                  
          Security System and Signage, and the remaining components of the            
          Atrium (the Atrium Structure) (collectively, the Atrium Assets).            
          The cost bases of the Atrium Assets placed in service during the            
          years in issue, as adjusted pursuant to section 48(q) for the               
          investment tax credits claimed with respect to such assets, were            
          as follows:                                                                 



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