text: Liabilities and Stockholders’ Deficit 
  C u rrent liabilities: 
  
  Trade accounts payable 
  C u rrent installments of obligations under capital leases (note 15) 
  A c c rued expenses and other current liabilities 
  Advance payments on contracts 
  Income taxes payable (note 16) 
  Billings in excess of costs and estimated earnings on software installation contracts (note 8) 
  
  Total current liabilities 
  
  Obligations under capital leases, excluding current installments (note 15) 
  Notes payable (note 11) 
  Other long-term liabilities 
  
  Total liabilities 
  
  Stockholders’ deficit (note 4): 
  
  Common stock, $0.02 par value. Authorized 30,000,000 shares; 
  issued and outstanding 17,814,910 shares in 2000 and 15,541,956 shares in 1999 (note 12) 
  Additional paid in capital (note 11) 
  Tre a s u ry stock 
  Employee loans for stock (note 25) 
  Subscription re c e i v a b l e 
  Accumulated deficit 
  Restricted re s e rve (note 5) 
  Accumulated other comprehensive loss 
  
  Total stockholders’ deficit 
  
  Total liabilities and stockholders’ deficit 