<table>
            <tbody><tr style="FONT-SIZE: 1px">
                <td valign="bottom" width="66%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="3%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="1%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="12%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="3%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="1%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="12%">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" width="1%">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td valign="bottom" colspan="2">
                    <p align="center"><font size="2">2009</font></p>
                </td>

                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td valign="bottom" colspan="2">
                    <p align="center"><font size="2">2008</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr style="FONT-SIZE: 1px">
                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom" colspan="2">&nbsp;</td>

                <td valign="bottom">
                    <p align="center">&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom" colspan="2">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 8.65pt; TEXT-INDENT: -8.65pt"><font size="2">Deferred tax (liabilities) assets:</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right">&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right">&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Unbilled revenue</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p><font size="2">$</font></p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">(973,061</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">)</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">$</font></p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">(1,216,327</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">)</font></p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Allowance for doubtful accounts</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">160,865</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">155,108</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Accrued compensation</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">149,384</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">660,184</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Goodwill, principally due to differences in amortization</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">(327,304</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p><font size="2">)</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">383,576</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Net operating loss carryforwards</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">5,941,822</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">3,459,382</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Share-based payment arrangements</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">738,654</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">781,491</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Other</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">(150,066</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">)</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">311,905</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr style="FONT-SIZE: 1px">
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in">&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Deferred tax asset, net</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">5,540,294</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">4,535,319</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in"><font size="2">Valuation allowance</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">(5,540,294</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">)</font></p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p align="right"><font size="2">(4,535,319</font></p>
                </td>

                <td valign="bottom">
                    <p><font size="2">)</font></p>
                </td>
            </tr>

            <tr style="FONT-SIZE: 1px">
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 17.3pt; TEXT-INDENT: -8.65pt; MARGIN-RIGHT: 0in">&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 1px solid" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr>
                <td valign="bottom" bgcolor="#eaf9e8">
                    <p style="MARGIN-LEFT: 8.65pt; TEXT-INDENT: -8.65pt"><font size="2">Net deferred tax asset</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p><font size="2">$</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">—</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p><font size="2">$</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p align="right"><font size="2">—</font></p>
                </td>

                <td valign="bottom" bgcolor="#eaf9e8">
                    <p>&nbsp;</p>
                </td>
            </tr>

            <tr style="FONT-SIZE: 1px">
                <td valign="bottom">
                    <p style="MARGIN-LEFT: 8.65pt; TEXT-INDENT: -8.65pt">&nbsp;</p>
                </td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 3px double" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 3px double" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>

                <td style="BORDER-BOTTOM: black 3px double" valign="bottom">&nbsp;</td>

                <td style="BORDER-BOTTOM: black 3px double" valign="bottom">&nbsp;</td>

                <td valign="bottom">
                    <p>&nbsp;</p>
                </td>
            </tr>
        </tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>2009</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>2008</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td> </td>
<td>
<p> </p>
</td>
<td> </td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Deferred tax (liabilities) assets:</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Unbilled revenue</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>$</font></p>
</td>
<td>
<p><font>(973,061</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
<td>
<p><font>$</font></p>
</td>
<td>
<p><font>(1,216,327</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
</tr>
<tr>
<td>
<p><font>Allowance for doubtful accounts</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>160,865</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>155,108</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Accrued compensation</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>149,384</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>660,184</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Goodwill, principally due to differences in amortization</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(327,304</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>383,576</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Net operating loss carryforwards</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>5,941,822</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>3,459,382</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Share-based payment arrangements</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>738,654</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>781,491</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Other</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(150,066</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>311,905</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Deferred tax asset, net</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>5,540,294</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>4,535,319</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Valuation allowance</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(5,540,294</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>(4,535,319</font></p>
</td>
<td>
<p><font>)</font></p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font>Net deferred tax asset</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>$</font></p>
</td>
<td>
<p><font>—</font></p>
</td>
<td>
<p> </p>
</td>
<td>
<p><font>$</font></p>
</td>
<td>
<p><font>—</font></p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
<td> </td>
<td> </td>
<td>
<p> </p>
</td>
</tr>
</tbody></table>