Cagiva U.S.A., Inc.

Central Locating Service, Ltd

Central Locating Service, Ltd

Century Equipment Leasing Corporation

Cerida Investment Corp

Cerida Investment Corp.

Compass Equipment Leasing, Inc

Compass Equipment Leasing, Inc. (delaware)

Crystal Brands, Inc

Escalator Securities, Inc

Fox-Morris Associates, Inc. (withdrew 7-30-87)

Global Credit Consulting Group Incorporated

Grid One Solutions, Inc

Innovative Vegetation Services, Inc

Lakeside Environmental Consultants, Inc

Lakeside Environmental Consultants, Inc.

Management Effectiveness And Development Consulting Organization

Musgrove Construction, Inc

Nelson Of Ohio

NMS Laboratories-New England Toxicology Services