Notes to Consolidated Financial Statements

Index Company Profile Financial Highlights Dear Fellow Shareholders Question and Answer with the CEO ASP Solutions HealtheWare HealthWeb Complementary Business Milestones Form 10-K Report of Independent Accountants Balance Sheets Statements of Operations Statements of Comprehensive Loss Statement of Stockholders' Equity (Deficit) Statements of Cash Flows Notes to Consolidated Financial Statements Valuation and Qualifying Accounts Corporate Information

NOTE 5 Accrued Liabilities  Accrued liabilities consist of the following: YEAR ENDED DECEMBER 31, ----------------------- 2000 1999 ------- ------ (IN THOUSANDS) ACCRUED LIABILITIES Accrued payroll and benefits......................... $ 8,779 $4,080 Accrued professional fees............................ 966 477 Accrued acquisition expenses......................... 2,393 2,445 Other................................................ 7,829 2,170 ------- ------ $19,967 $9,172 ======= ======