Exhibit 99.3

     Certain Forward-Looking Information — Reconciliation of Non-GAAP to GAAP

					Quarterly Mix
Consolidated	Range				Q1			Q2			Q3			Q4
Revenues	$	1,145,000	$	1,175,000		23%-24	%		24%-25	%		25%-26	%		26%-27	%
Income before taxes, non-cash, restructuring and other items		150,000		158,000		19	%		21	%		26	%		34	%
Depreciation and amortization		56,000		57,000		23	%		25	%		26	%		26	%
Non-cash content and stock compensation		27,000		27,000		28	%		27	%		25	%		20	%
Income tax provision		13,000		14,000
Net income	$	54,000	$	60,000		10	%		15	%		30	%		45	%

Revenues:

• Envoy — Approximately 59% of consolidated revenue in Q1 and approximately 57% of revenues for the balance of the year.

• Practice Services – Approximately 28% of consolidated revenues in Q1 and approximately 27% for the balance of the year.

• Health – Approximately 10% of consolidated revenue in Q1, increasing sequentially to approximately 13% by year-end.

• Porex – Approximately 7% of consolidated revenues throughout 2004.

• Eliminations – Approximately 3% of net revenues.

Operating Margin:

• Envoy – Approximately 18% in Q1 increasing to the low 20% range over the balance of the year.

• Practice Services – Low to mid single digits in Q1 to 10% or 11% by the end of 2004.

• Health – Approximately 15% in Q1 and increasing up to the high 20% range by year-end.

• Porex – Approximately 27-30% throughout the year.

• Corporate – Corporate expenses should be approximately 5% of net revenues.