<table>
<tbody><tr style="font-size:1px">
<td width="5%" valign="TOP">
<p>&nbsp;</p>
</td>
<td width="5%" valign="TOP">
<p>&nbsp;</p>
</td>
<td width="90%" valign="TOP">
<p>&nbsp;</p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">(g)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Deferred
 Contract Costs </u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">Deferred
 contract costs represent direct contract costs and expenses incurred prior to
 the Company’s related revenue recognition on such contracts. Notwithstanding
 the Company’s accounting policy with regard to deferred contract costs, labor
 costs for permanent employees are expensed as incurred.</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">(h)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Property and
 Equipment </u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">Property and
 equipment are stated at cost. Depreciation is computed on the straight-line
 method over the estimated useful lives of the assets, which range from three
 to ten years. Leasehold improvements are amortized over the shorter of the
 lease term or the estimated useful life of the asset. Funds received from a
 landlord to reimburse the Company for the cost, or a portion of the cost, of
 leasehold improvements are recorded as deferred rent and amortized as
 reductions to rent expense over the lease term.</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">(i)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Goodwill and
 Other Intangible Assets </u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">Goodwill
 consists of the cost in excess of the fair value of the acquired net assets
 of the Company’s subsidiaries. The Company’s other intangible assets consist
 of an Internet domain name and related intellectual property rights. At June
 30, 2008 the Company had approximately $9,911,000 of goodwill and a $200,000
 carrying value related to the internet domain name. At March 31, 2008 the
 Company had approximately $7,357,000 of goodwill and a $200,000 carrying
 value related to the internet domain name.</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">Goodwill and
 intangible assets deemed to have indefinite lives are subject to annual
 impairment tests. Impairment tests require the comparison of the fair value
 and carrying value of reporting units. Measuring fair value of a reporting
 unit is generally based on valuation techniques using multiples of earnings.
 The Company assesses the potential impairment of goodwill and other
 intangible assets annually and on an interim basis whenever events or changes
 in circumstances indicate that the carrying value may not be recoverable.
 Upon completion of such annual review, if impairment is found to have
 occurred, a corresponding charge will be recorded.</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">(j)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Deferred
 Rent </u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">Deferred
 rent consists of (i) the excess of the allocable straight line rent expense
 to date as compared to the total amount of rent due and payable through such
 period, and (ii) funds received from landlords to reimburse the Company for
 the cost, or a portion of the cost, of leasehold improvements. Deferred rent
 is amortized as a reduction to rent expense over the term of the lease.</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">(k)</font></p>
</td>
<td valign="TOP">
<p><font size="2"><u>Revenue
 Recognition </u></font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
</tr>
<tr>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="1">&nbsp;</font></p>
</td>
<td valign="TOP">
<p><font size="2">The
 Company’s revenues are generated from projects subject to contracts requiring
 the Company to provide its services within specified time periods generally
 ranging up to twelve months. As a result, on any given date, the Company has
 projects in process at various stages of completion. Depending on the nature of the contract,
 revenue is recognized as follows: (i) on time and material service contracts,
 revenue is recognized as services are rendered and the costs are incurred;
 (ii) on fixed price retainer contracts, revenue is recognized on a
 straight-line basis over the term of the contract; (iii) on fixed price
 multiple services contracts, revenue is recognized over the term of the
 contract for the fair value of segments of the services rendered which
 qualify as separate activities or delivered units of service; to the extent
 multi-service arrangements are deemed inseparable, revenue on these contracts
 is recognized as the contracts are completed; (iv) on certain fixed price
 contracts, revenue is recognized on a percentage of completion basis, whereby
 the percentage of completion is determined by relating the actual cost of
 labor performed to date to the estimated total cost of labor for each
 contract; (v) on certain fixed price contracts, revenue is recognized on the
 basis of proportional performance as certain key milestones are delivered. Costs
 associated with the fulfillment of projects are accrued or deferred and
 recognized proportionately to the related revenue in order to ensure a
 matching of revenue and expenses in the proper period. Provisions for
 anticipated losses on uncompleted projects are made in the period in which
 such losses are determined. </font></p>
</td>
</tr>
</tbody></table>
<table>
<tbody><tr>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
<td>
<p> </p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>(g)</font></p>
</td>
<td>
<p><font><u>Deferred
 Contract Costs </u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>Deferred
 contract costs represent direct contract costs and expenses incurred prior to
 the Company’s related revenue recognition on such contracts. Notwithstanding
 the Company’s accounting policy with regard to deferred contract costs, labor
 costs for permanent employees are expensed as incurred.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>(h)</font></p>
</td>
<td>
<p><font><u>Property and
 Equipment </u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>Property and
 equipment are stated at cost. Depreciation is computed on the straight-line
 method over the estimated useful lives of the assets, which range from three
 to ten years. Leasehold improvements are amortized over the shorter of the
 lease term or the estimated useful life of the asset. Funds received from a
 landlord to reimburse the Company for the cost, or a portion of the cost, of
 leasehold improvements are recorded as deferred rent and amortized as
 reductions to rent expense over the lease term.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>(i)</font></p>
</td>
<td>
<p><font><u>Goodwill and
 Other Intangible Assets </u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>Goodwill
 consists of the cost in excess of the fair value of the acquired net assets
 of the Company’s subsidiaries. The Company’s other intangible assets consist
 of an Internet domain name and related intellectual property rights. At June
 30, 2008 the Company had approximately $9,911,000 of goodwill and a $200,000
 carrying value related to the internet domain name. At March 31, 2008 the
 Company had approximately $7,357,000 of goodwill and a $200,000 carrying
 value related to the internet domain name.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>Goodwill and
 intangible assets deemed to have indefinite lives are subject to annual
 impairment tests. Impairment tests require the comparison of the fair value
 and carrying value of reporting units. Measuring fair value of a reporting
 unit is generally based on valuation techniques using multiples of earnings.
 The Company assesses the potential impairment of goodwill and other
 intangible assets annually and on an interim basis whenever events or changes
 in circumstances indicate that the carrying value may not be recoverable.
 Upon completion of such annual review, if impairment is found to have
 occurred, a corresponding charge will be recorded.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>(j)</font></p>
</td>
<td>
<p><font><u>Deferred
 Rent </u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>Deferred
 rent consists of (i) the excess of the allocable straight line rent expense
 to date as compared to the total amount of rent due and payable through such
 period, and (ii) funds received from landlords to reimburse the Company for
 the cost, or a portion of the cost, of leasehold improvements. Deferred rent
 is amortized as a reduction to rent expense over the term of the lease.</font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>(k)</font></p>
</td>
<td>
<p><font><u>Revenue
 Recognition </u></font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
</tr>
<tr>
<td>
<p><font> </font></p>
</td>
<td>
<p><font> </font></p>
</td>
<td>
<p><font>The
 Company’s revenues are generated from projects subject to contracts requiring
 the Company to provide its services within specified time periods generally
 ranging up to twelve months. As a result, on any given date, the Company has
 projects in process at various stages of completion. Depending on the nature of the contract,
 revenue is recognized as follows: (i) on time and material service contracts,
 revenue is recognized as services are rendered and the costs are incurred;
 (ii) on fixed price retainer contracts, revenue is recognized on a
 straight-line basis over the term of the contract; (iii) on fixed price
 multiple services contracts, revenue is recognized over the term of the
 contract for the fair value of segments of the services rendered which
 qualify as separate activities or delivered units of service; to the extent
 multi-service arrangements are deemed inseparable, revenue on these contracts
 is recognized as the contracts are completed; (iv) on certain fixed price
 contracts, revenue is recognized on a percentage of completion basis, whereby
 the percentage of completion is determined by relating the actual cost of
 labor performed to date to the estimated total cost of labor for each
 contract; (v) on certain fixed price contracts, revenue is recognized on the
 basis of proportional performance as certain key milestones are delivered. Costs
 associated with the fulfillment of projects are accrued or deferred and
 recognized proportionately to the related revenue in order to ensure a
 matching of revenue and expenses in the proper period. Provisions for
 anticipated losses on uncompleted projects are made in the period in which
 such losses are determined. </font></p>
</td>
</tr>
</tbody></table>