John H. Miner and Holly K. Miner - Page 6




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               Jasiak and Cost Less amended the agreement in writing on               
          February 13, 1987, to prohibit Cost Less from prepaying any of              
          the balance due on the amount Cost Less owed Jasiak for his stock           
          and to provide a security interest for the amount Cost Less owed            
          Jasiak.                                                                     
               Jasiak did not compete with Cost Less after 1986.                      
               4.   Inventory                                                         
               Cost Less had about 75,000 items in inventory during the               
          years in issue.  It kept records of its inventory on a computer             
          with an inventory control software program.  During the years in            
          issue, as Cost Less received new inventory, its employees entered           
          the cost of each new item into its computer program.  When Cost             
          Less employees entered the cost of new inventory items, the                 
          computer program automatically changed the amount stated as the             
          cost of identical items remaining in inventory.  For example, if            
          Cost Less had a water pump in inventory which had cost $20, and             
          Cost Less obtained another identical water pump for $30, the                
          inventory program would show the cost of both water pumps as $30.           
          The Cost Less computer program would then reduce inventory by $30           
          when the first water pump was sold.                                         
               5.   Transportation                                                    
               Cost Less had two pickup trucks to pick up and deliver                 
          parts.  Petitioner also sometimes used his 1979 van for Cost Less           
          errands.  Less than a year before trial and at least 6 years                






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