EXHIBIT 12.1
Calculation of Ratio of Earnings to Fixed Charges and of
Ratio of Earnings to Fixed Charges plus Dividends
<TABLE>
<CAPTION>
<S> <C> <C> <C> <C> <C> <C>
Six Months Ended Twelve Months Ended
June 30, December 31,
2000 1999 1998 1997 1996 1995
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Fixed Charges=interest+interest in rent 11,535 22,213 18,305 13,854 2,437 20
Fixed Charges+Dividends=interest+dividends
+interest in rent 13,828 26,722 19,180 14,729 2,843 637
Interest in rent payments=30% of rent 108 110 98 66 43 18
Earnings=Earnings for common+extraordinary
loss+taxes+fixed charges 19,592 15,385 (42,445) 9,078 3,258 (948)
Earnings for Preferred Stock test=NIBT+
mi-equity in subsidiary profits+fixed
charges 19,323 15,574 (42,292) 10,475 3,258 (948)
Ratio of earnings to fixed charges 1.42 0.58 (2.21) 0.62 1.15 (1.49)
Ratio of fixed charges
+dividends to earnings 0.72 1.72 (0.45) 1.41 0.87 (0.67)
</TABLE>
