Andantech L.L.C., Wells Fargo Equipment Finance, Inc. (f.k.a. Norwest Equipment Finance, Inc.), Tax Matters Partner, and Wells Fargo & Co., A Partner Other Than the Tax Matters Partner, et al. - Page 53






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                             Computation of Fair Market Value Sales Price and Early Termination Values & Supplements                                  
                                                                         Lease                     Early Termination                                  
                   Type/Model/        List        FMV       Sale                                Stated Value                                          
                    Category       (LP)   % of LP    (SP)    Date  Mos.   Date                 % of SP   Amount   % of SP  Amount                     
                   9021/720/E      $35,412,247    18%    $6,374,205 2/27/97 41  5/27/96        21.59%    $1,376,191  0.28%      $17,848               
                   9021/740/F      12,336,045     36      4,440,976 2/27/97 41  5/27/96        20.00        888,195  0.28        12,435               
                   9021/820/G      68,624,690     36     24,704,888 2/27/97 41  5/27/96        20.00      4,940,978  0.28        69,174               
                   9021/860/H      40,808,478     36     14,691,052 2/27/97 41  5/27/96        20.00      2,938,210  0.28        41,135               
                   9021/900/I      139,926,914    36     50,373,689 2/27/97 41  5/27/96        20.00     10,074,738  0.28       141,046               
             Total 9021  297,108,375                    100,584,810                                      20,218,312             281,638               

                   9121/260/A       4,637,115     53      2,457,672 7/27/97 46  9/27/96        23.23         570,917 0.28         6,881               
                   9121/320/B      18,186,545  49         8,911,407 8/27/97 47 10/27/96        24.72       2,202,900 0.29        25,843               
                   9121/440/C       6,923,363     49      3,392,448 8/27/97 47 10/27/96        24.72         838,613 0.29         9,838               
                   9121/480/D      14,427,399     49     7,069,425 8/27/97 47 10/27/96         24.72       1,747,562 0.29        20,501               
             Total 9121            44,174,422            21,830,952                                        5,359,992             63,063               
               Total all models    341,282,796          122,415,762                                      $25,578,304            344,701               

























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