ASSOCIATED TRAFFIC SERVICES, INC.
FREIGHT AUDITORS AND CONSULTANTS

SELLER (Origin)

BUYER (Destination)

             BUYER -- Pays freight charges

             BUYER -- Bears freight charges

             BUYER -- Owns goods in transit

             BUYER -- Files claims (if any)

SELLER (Origin)

BUYER (Destination)

             SELLER -- Pays freight charges

             SELLER -- Bears freight charges

             BUYER    -- Owns goods in transit

             BUYER    -- Files claims (if any)

SELLER (Origin)

BUYER (Destination)

             SELLER -- Pays freight charges

             BUYER    -- Bears freight charges

             BUYER    -- Owns goods in transit

             BUYER    -- Files claims (if any)

 SELLER (Origin)

BUYER (Destination)

             BUYER    -- Pays freight charges

             BUYER    -- Bears freight charges

             SELLER -- Owns goods in transit

             SELLER -- Files claims (if any)

SELLER (Origin)

BUYER (Destination)

             SELLER -- Pays freight charges

             SELLER -- Bears freight charges

             SELLER -- Owns goods in transit

             SELLER -- Files claims (if any)

SELLER (Origin)

BUYER (Destination)

             BUYER    -- Pays freight charges

             SELLER -- Bears freight charges

             SELLER -- Owns goods in transit

             SELLER -- Files claims (if any)