Confidential

Engagement: Landfill Valuation,  Nevada
Description of Services: Retained in April 2005-2006 as an expert consultant in an acquisition to determine the value of this landfill for its outside, Big 4 auditing firm. Engagement included formulating comparative sale data; asset allocation and valuation; determination of capacity; cost of acquisition; engineering closure costs; water rights value; and intangible asset allocations. Our work resulted in approval of the valuation asset under AICPA rules and regulations.