(In support of column (c) of the Schedule of State Tax Liabilities (Form DDS-2)) INCOME YEAR ENDED:       FILER:
                              Designation Code

                                                                                        Filing
                                                                                                                               (a)

                                                                                                                                                                                                                                                                                  IDAHO DOMESTIC DISCLOSURE SPREADSHEET

                                                                                                                                                                                                                                                             COMBINED FILING GROUP

                                                                                                                                                                                                                                                  FORM DDS-2B
                                              Members of the Combined/Consolidated Group
                                                                                              Corporation Names (or Numbers) of

                                                                                                                               (b)

                       IA00450

              /EFO00217
       3-22-01