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          part of the implementation phase, NFISG was required to convert the         
          data from the Infolease system to the Success system.  This                 
          required parallel operations of both systems to ensure that the             
          data had been properly converted and that all aspects of the new            
          system were working in accordance with the users' needs.  After             
          production began, NFISG sought to improve the response time of the          
          minicomputers in retrieving information.                                    
               Ultimately, the Success system improved speed and efficiency           
          in the month-end processing, reducing the processing time from 3 or         
          more days to overnight.                                                     
               The Success system was leased out to other leasing companies           
          affiliated with Norwest Corporation.                                        
               D.  General Ledger                                                     
               The General Ledger (G/L) system was an integrated collection           
          of software applications designed to support and maintain Norwest's         
          general ledger accounts and to produce balance sheets, income               
          statements, and other similar reports for Norwest.  Approximately           
          five NTS persons were assigned to work on the G/L system.                   
               During the years in issue, the corporate controllers who used          
          the G/L system annually met with NTS personnel to discuss their             
          business goals. The primary purpose of these meetings was to                
          discuss ways to improve the source code in order to expedite the            
          month-end closing of the corporate books.                                   
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