Dawn,
	In the files you have sent for the 2002 Corp. Costs you have a column for ETS HQ.  It appears that there are several companies' allocations in that one column.  We will need to see the Co. 366 costs broken out from these other companies.  For example, if you have included costs for Co. 1202 and Co. 1195, these need to be separated out in detail.  Both Co. 1202 and Co. 1195 have employees.  Co. 366 allocates their costs and we will not know the dollars that belong to these other companies without a breakout in your spreadsheet.  Thank you for your assistance.  Should you have any questions please call.
	Mary