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## Notes to Consolidated Financial Statements (continued) 

## (10) 401(k) Plan 

Forrester has a 401(k) savings plan covering substantially all eligible employees. The plan is a qualified defined contribution plan in accordance with Section 401(k) of the Internal Revenue Code of 1986. Effective January 1, 1998, Forrester elected to match 50% of employee contributions, up to 3% of each employee’s annual salary. Forrester matching contributions will vest ratably over a period of four years. Forrester’s matching contributions totaled approximately $521,000 and $813,000 for the years ended December 31, 1999 and 2000, respectively. 

## (11) Segment and Enterprisewide Reporting 

Forrester adopted SFAS No. 131, Disclosures About Segments of an Enterprise and Related Information , in the fiscal year ended December 31, 1998. SFAS No. 131 establishes selected standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders. SFAS No. 131 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are defined as components of an enterprise about which separate discrete financial information is evaluated regularly by the chief operating decision-maker, or decision-making group, in deciding how to allocate resources and assess performance. Forrester’s chief decision-making group, as defined under SFAS No. 131, is the Executive Team, consisting of George F. Colony and the executive officers. To date, Forrester has viewed its operations and managed its business as principally one segment: research services. As a result, the financial information disclosed herein materially represents all of the financial information related to Forrester’s principal operating segment. Foreign-based assets comprised approximately $2.6 million and $32.2 million of total consolidated assets for the periods ended December 31, 1999 and 2000, respectively. 

Net revenues by geographic destination and as a percentage of total revenues for the years ended December 31, 1998, 1999, and 2000 are as follows (dollars in thousands): 

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