text: guarantees for financial instruments and as deposits with customs officials. The decrease resulted primarily from the settlement of the forw a rd 
  f o reign exchange contracts using restricted cash and a release of restricted cash resulting from the posting of a surety bond with the Hungarian 
  banking institution that supplies cash to the Company’s ATM network in Hungary. 
  
  **Trade Accounts**Trade accounts receivable increased to $9.5 million at December 31, 2000 from $7.9 million at December 31, 1999 due 
  primarily to sales from the Software Solutions Segment and increased Network Services Segment revenues. 
  
  **P r o p e r t y, Plant and Equipment**Net pro p e rt y, plant and equipment decreased to $31.7 million at December 31, 2000 from $36.7 million at 
  December 31, 1999. This decrease is due primarily to a reduction in the rate of installation of ATMs and fixed asset additions. Fixed asset 
  d e p reciation was in excess of fixed asset additions, and the write-off of $800,000 in ATM hard w a re further reduced the net fixed asset position. 
  
  **Intangible Assets**The decrease in net intangible assets to $2.6 million at December 31, 2000 from $16.3 million at December 31, 1999 is due 
  primarily to the $11.2 million write-down of goodwill and other identifiable intangible assets associated with the Software Solutions Segment (see 
  Note 9 to the Consolidated Financial Statements – Intangibles). In addition, the decrease is the result of amortization of purchased intangibles 
  a c q u i red in the Euronet USA acquisition in 1998, and the SBK and Dash acquisitions in 1999. 