ACCOUNT TITLE                                               KEY


     Accounts 1198 - Accounts
     Receivable - CANEX Bases


     Aldergrove                                                  0046
     Alert                                                       0026
     Bagotville                                                  0014
     Bermuda                                                     0027
     Borden                                                      0028
     Calgary                                                     0036
     Carp                                                        0004
     Chatham                                                     0010
     Chilliwack                                                  0044
     Cold Lake                                                   0040
     Comox                                                       0043
     Cornwallis                                                  0006
     Debert                                                      0017
     Dundurn                                                     0035
     Edmonton                                                    0041
     Esquimalt                                                   0042
     Gagetown                                                    0008
     Gander                                                      0019
     Goose Bay                                                   0022
     Greenwood                                                   0007
     Halifax                                                     0015
     Kingston                                                    0024
     RMC Kingston                                                0025
     Leitrim                                                     0005
     Masset                                                      0045
     Mill Cove                                                   0018
     Moncton                                                     0009
     Montreal                                                    0011
     Moose Jaw                                                   0034
     NDHQ                                                        0002
     NDMC                                                        0003
     North Bay                                                   0031
     Ottawa                                                      0001
     Penhold                                                     0039
     Petawawa                                                    0030
     Saint-Jean                                                  0012
     St. John's                                                  0020
     Shearwater                                                  0016
     Shelburne                                                   0021
     Shilo                                                       0032
     Suffield                                                    0037
     Toronto                                                     0029
     Trenton                                                     0023
     Valcartier                                                  0013
     Wainwright                                                  0038
     Winnipeg                                                    0033
     HHO Dividends                                               0001
     Gift Certificates                                           0002
     Not Allocated                                               0003
     Not Allocated                                               0004
     As required                                                 0005


     Account 2098 - Accounts
     Payable - CANEX Bases
     (see Account 1198)


     Account 2099 - Accounts
     Payable - CANEX HQ


     Central Billing                                             0001


     Contributions to HQ                                         0002
     Not allocated                                               0003
     Not allocated                                               0004
     As required                                                 0005


     Account 6000 - Concession


     Amusement Machines                                          0001
     Automotive Services                                         0002
     Bank/Credit Union                                           0003
     Barber Shop                                                 0004
     Beauty Salon                                                0005
     Chiropractor                                                0006
     Dental Office                                               0007
     Dry Cleaning                                                0008
     Florist                                                     0009
     Food Service                                                0010
     Insurance                                                   0011
     Legal Office                                                0012
     Medical Office                                              0013
     Pharmacist                                                  0014
     Real Estate                                                 0015
     Shoe repair                                                 0016
     Sports Card Shop                                            0017
     Tailor                                                      0018
     Travel Agent                                                0019
     Vending                                                     0020
     (As required)                                               0021 - 0029