Description of performance bonus arrangement for executive officers for
the year ending December 31, 2001 ("2001"):

The bonus plan for 2001 is based on two components: 1) Return on
Capital and 2) Unit Growth.  Bonuses (if any) are to be calculated and
paid quarterly, based upon stand alone quarterly results.  Potential
bonuses are also to be calculated on full year amounts at year end,
with such year end calculation determined at four times the applicable
quarterly rate, less any interim payments.  No return of a prior bonus
is required if the full year calculation yields less than the sum of
prior quarter payments.

Return on Capital ("ROC") is defined to equal, for the applicable time
period calculated, the product of (a) income from operations before
bonus accruals pursuant to this plan (either for the full year, or
annualized by multiplying quarterly pre-bonus income from operations by
four, as applicable), divided by (b) the sum of (i) average
shareholders' equity and (ii) average funded debt. If ROC is 5% or
greater, the ROC bonus shall be actual ROC for the applicable period
times the employee's full year base salary.

Unit Growth is to equal actual unit volume for the applicable quarterly
or full year period, less actual unit volume for the comparable prior
year period, divided by actual unit volume for the comparable prior
year period.

The Unit Growth component of the applicable employee's bonus shall be
determined as follows:

   If Unit                 the ROC Bonus is at least as follows,
  Growth is      and           then Unit Growth Bonus % is:
--------------		------------------------------------------
                              5%          10%         15%
                             ----        -----       -----
Zero or less                 (1.0)%      (2.0)%      (3.0)%
 0.01% to  9.99%               -           -           -
10.00% to 14.99%              2.5%        5.0%       10.0%
15.00% to 19.99%              5.0%       10.0%       15.0%
20.00% or more               10.0%       15.0%       20.0%

For the executive officers of the Company, the above calculations will
be based on consolidated results for 50% of the quarterly bonus total,
if any, with the other 50% based upon the results of the separate
divisions of the Company.