EXHIBIT 21.1
List of Subsidiaries
The following is a list of all subsidiaries of the Company, jurisdiction
of incorporation or organization and the percentage of shares owned, directly or
indirectly, by the Company.
STATE OR OTHER
JURISDICTION OF PERCENTAGE OF
NAME INCORPORATION SHARES OWNED
--------------------------------------- --------------- -------------
Billing Concepts, Inc. Delaware 100%
Aptis, Inc. Delaware 100%
BC Transaction Processing Services, Inc. Delaware 100%
Enhanced Services Billing, Inc. Delaware 100%
FIData, Inc. Delaware 100%
Operator Service Company Texas 100%
Princeton eCom Corporation Delaware 51%
COREINTELLECT, Inc. Texas 22%