EQUIPMENT RENTAL & LEASING, NEC

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ICON INCOME FUND EIGHT B LP
ATEL CAPITAL EQUIPMENT FUND IX LLC
HANOVER COMPRESSOR CO /
PRIME EQUIPMENT INC
HANOVER COMPRESSOR COC
INTERACTIVE GAMING & COMMUNICATIONS INC
HANOVER COMPRESSION INC
INDIGO AVIATION AB
COLORTYME INC
RENT A CENTER INC DE
ANTHONY CRANE RENTAL HOLDINGS LP
ANTHONY CRANE RENTAL LP
AERCO LTD
ATEL CAPITAL EQUIPMENT FUND VIII LLC
RENT A CENTER INC
MORGAN STANLEY AIRCRAFT FINANCE
WILLIAMS SCOTSMAN INC
UNITED RENTALS INC /DE
UNITED RENTALS NORTH AMERICA INC
UNIVERSAL COMPRESSION HOLDINGS INC
UNIVERSAL COMPRESSION INC
ICON INCOME FUND EIGHT /DE
HOME CHOICE HOLDINGS INC
NATIONSRENT INC
PINNACLE HOLDINGS INC
SHOWPOWER INC
OEC COMPRESSION CORP
REGENT GROUP INC /DE
RAINBOW RENTALS INC
NEFF CORP
NATIONAL EQUIPMENT SERVICES INC
LEASERVICE INCOME FUND I
ICON HOLDINGS CORP
TELECOMMUNICATIONS INCOME FUND XI LP
MITCHAM INDUSTRIES INC
UNITED RENTALS INC
RENTX INDUSTRIES INC
CARPENTER W R NORTH AMERICA INC
MEDICAL RESOURCES MANAGEMENT INC
AEROCENTURY CORP
HANOVER COMPRESSOR CO
XTRA INC
EQUITY COMPRESSION SERVICES CORP
INTERNATIONAL AIRCRAFT INVESTORS
CRONOS GLOBAL INCOME FUND XIV L P
IEA INCOME FUND XII LP
IEA INCOME FUND XI LP
IEA INCOME FUND X LP
IEA INCOME FUND IX L P
IEA INCOME FUND VIII
IEA INCOME FUND VII
IEA INCOME FUND VI
IEA MARINE CONTAINER INCOME FUND IV
IEA MARINE CONTAINER INCOME FUND III
CRONOS GROUP
RAILCAR TRUST NO 1992-1
WILLIS LEASE FINANCE CORP
GRANITE FINANCIAL INC
ATEL CAPITAL EQUIPMENT FUND VII LP
PRIME SERVICE INC
TRIUMPHE LEASING IX LP
TRIUMPHE LEASING VIII L P
TRIUMPHE LEASING LIMITED PARTNERSHIP
JETFLEET III
JETFLEET AIRCRAFT II LP
JETFLEET AIRCRAFT L P
INTERACTIVE GAMING & COMMUNICATIONS CORP
TEXTAINER EQUIPMENT INCOME FUND VI LP
BERTHEL FISHER & CO LEASING INC
ICON CASH FLOW PARTNERS L P SEVEN
CENTRAL RENTS INC
TELECOMMUNICATIONS INCOME FUND X LP
TELECOMMUNICATIONS INCOME FUND IX LP
ICON CASH FLOW PARTNERS L P SERIES A
CAPITAL PREFERRED YIELD FUND IV LP
FIRST INDUSTRIAL SECURITIES L P
CAPITAL PREFERRED YIELD FUND III L P
CAPITAL PREFERRED YIELD FUND II L P
CAPITAL PREFERRED YIELD FUND
MATTHEWS STUDIO EQUIPMENT GROUP
DATRONIC EQUIPMENT INCOME FUND XVI L P
RENTAL SERVICE CORP
INTERPOOL LTD
CYPRESS EQUIPMENT FUND II LTD
ICON CASH FLOW PARTNERS LP SIX
ICON CASH FLOW PARTNERS LP SERIES E
ICON CASH FLOW PARTNERS LP SERIES D
ICON CASH FLOW PARTNERS LP SERIES C
NMC CORP
PERSHING LEASE INCOME LTD PARTNERSHIP
SHARED TECHNOLOGIES CELLULAR INC
PONDER INDUSTRIES INC
GLOBE BUSINESS RESOURCES INC
GMI 94 LLC
SECURED EQUITY LEASING PLUS LP
PERSHING LEASE INCOME LIMITED PARTNERSHIP II
WEATHERFORD ENTERRA INC
ICON CASH FLOW PARTNERS LP SEVEN
PROFESSIONAL LEASE MANAGEMENT INCOME FUND II LLC
TRANS OCEAN CONTAINER CORP
ICON CASH FLOW PARTNERS L P SIX
PLM EQUIPMENT GROWTH & INCOME FUND VII
ICON CASH FLOW PARTNERS L P SERIES E
PAINEWEBBER PREFERRED YIELD FUND 2 LP
AFG INVESTMENT TRUST C
AFG INVESTMENT TRUST B
AFG INVESTMENT TRUST A
PLM EQUIPMENT GROWTH FUND VI
ICON CASH FLOW PARTNERS L P SERIES D
AMERICAN INCOME FUND I-E
AMERICAN INCOME FUND I-D
AMERICAN INCOME FUND I-C
AMERICAN INCOME FUND I-A
ICON CASH FLOW PARTNERS L P SERIES C
PAINEWEBBER PREFERRED YIELD FUND L P
PLM EQUIPMENT GROWTH FUND V
AIRFUND II INTERNATIONAL LIMITED PARTNERSHIP
TEXTAINER EQUIPMENT INCOME FUND II L P
PEGASUS AIRCRAFT PARTNERS II L P
ICON CASH FLOW PARTNERS LP SERIES B
AMERICAN INCOME PARTNERS V C LTD PARTNERSHIP
AMERICAN INCOME PARTNERS V A LTD PARTNERSHIP
CYPRESS EQUIPMENT FUND LTD
AIRCRAFT INCOME PARTNERS L P
LEASING SOLUTIONS INC
INTEGRATED RESOURCES AMERICAN LEASING INVESTORS VII-C
INTEGRATED RESOURCES AMERICAN LEASING INVESTORS VII-B
INTEGRATED RESOURCES AMERICAN LEASING INVESTORS VII-A
ALRENCO INC
ATEL CASH DISTRIBUTION FUND VI LP
SCOTSMAN HOLDINGS INC
TEXTAINER EQUIPMENT INCOME FUND V LP
INTERPOOL INC
USA TECHNOLOGIES INC
ATEL CASH DISTRIBUTION FUND V L P
TEXTAINER EQUIPMENT INCOME FUND IV L P
ATEL CASH DISTRIBUTION FUND IV L P
AFG INVESTMENT TRUST D
DATRONIC EQUIPMENT INCOME FUND XX L P
DATRONIC FINANCE INCOME FUND I LP
SCOTSMAN GROUP INC
AMERICAN INCOME FUND I-B
TEXTAINER EQUIPMENT INCOME FUND III L P
DATRONIC EQUIPMENT INCOME FUND XIX L P
ATEL CASH DISTRIBUTION FUND III LP
DATRONIC EQUIPMENT INCOME FUND XVIII L P
AMERICAN INCOME PARTNERS V D LTD PARTNERSHIP
AMERICAN INCOME PARTNERS V B LTD PARTNERSHIP
DATRONIC EQUIPMENT INCOME FUND XVII L P
RENTERS CHOICE INC
PLM EQUIPMENT GROWTH FUND IV
APPLETREE COMPANIES INC
REDWOOD EQUIPMENT LEASING INCOME FUND LP
POLARIS AIRCRAFT INCOME FUND VI
PROFESSIONAL LEASE MANAGEMENT INCOME FUND I LLC
RENT WAY INC
CRONOS GLOBAL INCOME FUND XVI LP
CATALYST ENERGY SERVICES INC
CHANCELLOR CORP
PYXIS CORPORATION /DE/
PHOENIX LEASING CASH DISTRIBUTION FUND III
BESTWAY INC
ATEL CASH DISTRIBUTION FUND II
CORT BUSINESS SERVICES CORP
LATEX RESOURCES INC
MEDICAL EQUIPMENT INCOME FUND LIMITED PARTNERSHIP
AIRFUND INTERNATIONAL LIMITED PARTNERSHIP
AMERICAN INCOME PARTNERS IV D LP
AMERICAN INCOME PARTNERS IV C L P
AMERICAN INCOME PARTNERS IV B LP
AMERICAN INCOME PARTNERS IV A L P
AMERICAN INCOME PARTNERS III-D LIMITED PARTNERSHIP
AMERICAN INCOME 6 LTD PARTNERSHIP
POLARIS AIRCRAFT INCOME FUND V
PLM EQUIPMENT GROWTH FUND III
PHOENIX LEASING CAPITAL ASSURANCE FUND
ICON CASH FLOW PARTNERS LP SERIES A
ATEL CASH DISTRIBUTION FUND
COLUMBIA LEASE INCOME FUND B LP
CRONOS GLOBAL INCOME FUND XV LP
IEA MARINE CONTAINER INCOME FUND V-B
IEA MARINE CONTAINER INCOME FUND V-A
BESTWAY RENTAL INC
GEMINI EQUIPMENT PARTNERS INCOME FUND X
GEMINI EQUIPMENT PARTNERS INCOME FUND IX L P
GEMINI EQUIPMENT PARTNERS INCOME FUND VIII L P
HAWKINS ENERGY CORP
FOUNTAIN OIL INC
PRIMECO INC
PEGASUS AIRCRAFT PARTNERS L P
TCC EQUIPMENT INCOME FUND
EQUIPMENT ASSET RECOVERY FUND LP
AMERICAN INCOME PARTNERS III-C LIMITED PARTNERSHIP
AMERICAN INCOME 5 LTD PARTNERSHIP
AMERICAN INCOME 4 LTD PARTNERSHIP
AMERICAN INCOME 8 LIMITED PARTNERSHIP
AMERICAN INCOME 7 LTD PARTNERSHIP
PLM TRANSPORTATION EQUIPMENT PARTNERS IXD 1986 INCOME FUND
PLM TRANSPORTATION EQUIPMENT PARTNERS IXC 1986 INCOME FUND
PLM TRANSPORTATION EQUIPMENT PARTNERS IXB 1986 INCOME FUND
PLM TRANSPORTATION EQUIPMENT PARTNERS IXA 1986 INCOME FUND
PLM TRANSPORTATION EQUIPMENT PARTNERS VIIC 1985 INCOME FUND
PLM TRANSPORTATION EQUIPMENT PARTNERS VIIB 1985 INCOME FUND
AMERICAN INCOME 3 LTD PARTNERSHIP
AMERICAN INCOME 2 LTD PARTNERSHIP
CIS CAPITAL EQUIPMENT FUND LTD 2
ADVANTAGE COMPANIES INC /DE/
GEMINI EQUIPMENT PARTNERS INCOME FUND IX
LIBERTY EQUIPMENT INVESTORS LP 1984
LIBERTY EQUIPMENT INVESTORS 1983
POLARIS AIRCRAFT INCOME FUND I
ENTERRA CORP /DE/
AARON RENTS INC
MCGRATH RENTCORP
PLM EQUIPMENT GROWTH FUND
JETSTREAM II L P
JETSTREAM LP
AMERICAN INCOME PARTNERS III-B LIMITED PARTNERSHIP
AMERICAN INCOME PARTNERS III-A LIMITED PARTNERSHIP
PLM EQUIPMENT GROWTH FUND II
POLARIS AIRCRAFT INCOME FUND IV
POLARIS AIRCRAFT INCOME FUND III
POLARIS AIRCRAFT INCOME FUND II
PLM INTERNATIONAL INC
XTRA CORP /DE/
ELECTRO RENT CORP
INTERNATIONAL LEASE FINANCE CORP


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