2001 group expenses guys attached find final cut ena 2001 expense budget please review make adjustments existing plan appropriate hit net ena target order stay flat year year split remaining positive variance equally across groups discussed earlier costs allocated business units tracked ena income statement line accountability managed outside variable costs specifically related specific deals charged business units eg outside legal tax outside technical expertise facility costs outside research support incremental back mid office support specific asset management deals specific entertainment etc look cost structure minimum capacity charge need operate business evaluate manage risks wes please finalize one page plan expenses headcount group changes regards delainey