<PAGE>
CELLNET DATA SYSTEMS, INC. (CONSOLIDATED)
<TABLE>
<CAPTION>
TOTAL
ASSETS ('000)
-----------
<S> <C>
Cash (Estimated) $58,970(1)
-----------
Net Available for Distribution 58,970
===========
LIABILITIES
SECURED 0
ADMIN ALLOCATION (ESTIMATED) 1,500
UNSECURED PRIORITY (ESTIMATED) 700
UNSECURED
Trade and Other (Estimated) 5,590(2)
Bonds 425,320
-----------
Total Unsecured 430,910
-----------
Total Liabilities 433,110
===========
PAYOUT
RECOVERY PERCENTAGE
<C>
SECURED 0
ADMIN 100.00% 1,500
UNSECURED PRIORITY 100.00% 700
-----------
Net available for Unsecured 56,770
UNSECURED
Trade 13.17% 736
Bonds 13.17% 56,034
-----------
Total Unsecured 56,770
-----------
TOTAL PAYOUT $58,970
===========
Preferred Shareholders No Recovery
Common Shareholders No Recovery
</TABLE>
(1) The Estimated Cash includes $2,250,000 in anticipated recovery from the
sale of CellNet's royalty payments from BCN. The ownership of the
royalty payments is disputed by Schlumberger RMS. A hearing has been set
in October 2000 for the Bankruptcy Court to determine ownership. If it
is determined that CellNet does not own the BCN royalty, then the
Estimated Cash will be $2,250,000 lower.
(2) CellNet has estimated the claim of Itron, Inc. at $0. There is currently a
cash reserve of $1,050,000 set aside if Itron ultimately prevails in its
litigation against CellNet. This reserve is included in the Estimated Cash.
CellNet anticipates resolution of the Itron claim before December 31, 2000.