SAMPLE COMPANY                                        Page 1 of 4
SOP # 03-1  Revision: 0                Prepared by:             _
Effective Date:                        Approved by:             _


Title:         SALES ORDER ENTRY

Policy:   All customer orders will be processed in an efficient
          and organized manner to ensure accurate and prompt
          shipments.

Purpose:  This procedure summarizes the preparation of documents,
          paperwork flow, and responsibilities by individuals and
          departments from obtaining a sales order from a
          customer through shipping and billing the customer.

          This procedure is not intended to be inclusive of all
          steps and activities involved in the consummation of a
          sales transaction.  Therefore, each individual involved
          in the sales order process will need to take the
          responsibility to determine that all required and
          necessary activities and documents are properly
          completed.

Scope:    This procedure applies to all individuals and
          departments involved in consummation of the sales
          process, specifically including Sales, Customer
          Service, Credit, Manufacturing and Billing.

Procedures:

1.0  Sales Representatives

1.1  The Sales Representative will be responsible for initiating
     the sales process and for obtaining/providing and reviewing
     all documents and information from a customer, in order to
     complete the sales order.  The validity and efficiency of
     the entire Sales Order Entry process is dependant on
     starting with accurate information.  Therefore this step is
     vital to ensure that the terms, conditions and configuration
     of the order are accurate and as agreed upon.

     This information can include completed company Order Forms,
     a customer's purchase order and credit card orders.

1.2  Payment terms for the customer must be in accordance with
     the Company's credit policies.  (See SOP Credit Policies and
     Terms).  In the event the customer requires lease financing,
     the Sales Representative will work with the Credit
     Department to obtain credit pre-approval and facilitate
     processing of applicable paperwork.

SALES ORDER ENTRY                                     Page 2 of 4


2.0  Sales Administration

2.1  Sales Administration will be responsible for facilitating
     the sales order entry process and sales record keeping.
     Upon receipt of a complete sales package with all supporting
     documentation from the Sale Representative, Sales
     Administration will prepare the Sales Order and a customer
     file with copies of all documentation and customer
     correspondence.

     The customer file should be a letter size manilla type
     folder and should be labeled with the person's name (last
     name first), or organization and contact person plus the
     state or country.  The file should be 2 hole center punched
     on both sides with prongs for holding documentation.
     Customer ordering information should be filed on the right
     side of the folder and all customer service
     correspondence/documentation should be filed on the left
     side of the folder.  If the sale is to an existing customer,
     sales administration will prepare only a temporary file for
     routing purposes.  Upon shipping of the order, the new sales
     order information will be filed into the pre-existing
     customer file.

2.2  Upon completion of all required information for the customer
     file, Sales Administration will forward all documents except
     for any lease financing documentation to the Credit
     Department for processing and approval of the Sales Order.

     If applicable, lease financing documentation will be
     forwarded directly to Accounting/Billing where it will be
     held for processing upon receipt of the Accounting copy of
     the completed sales order (i.e., after shipment).


3.0  Credit Department

3.1  The Credit Department will be responsible for facilitating
     financing of customers and approving terms of all sales in
     accordance with Company policies.

3.2  If the Customer is financing the equipment order, Credit
     will process and forward all applicable lease documents to
     the third party financing source.

3.3  If Credit rejects the terms of the customer's order, Credit
     will notify the Sales Representative and the customer as
     appropriate.

3.4  Credit will review the customer's order package and if
     approved will authorize the Sales Order.  Upon completion,
     the Sales Order and customer file will be forwarded to
     Manufacturing/Shipping.
SALES ORDER ENTRY                                     Page 3 of 4


4.0  Manufacturing/Shipping

4.1  Upon receipt of the Sales Order, Manufacturing will
     configure and route the equipment to be shipped.  All
     quality control forms will be completed and forwarded with
     the system.

     If the equipment can not be completed or shipped within two
     to three weeks after receipt of order, Manufacturing will
     notify Customer Service who will be responsible for either
     sending the Customer a backorder notification or calling the
     customer to inform them  of the backordered item/(s) and
     anticipated shipment/arrival of these items.

4.2  Upon receipt of equipment from Manufacturing, Shipping will
     pack the items and verify that the customer's order is
     complete.  Shipping will complete the applicable areas on
     the Sales Order with quantity shipped and all applicable
     serial numbers.

     Shipping will be responsible for preparing all shipping
     documents (e.g., Bill of Lading, COD tags, etc.) and
     determining the appropriate shipping source for delivering
     the equipment.  If shipping determines that a customer's
     order will not arrive by a requested delivery date, Shipping
     will notify Customer Service of the delay and approximately
     when the order will arrive.

4.3  Upon completion of all documents and packing, shipping will
     attach the Packing list (copy 3) of the Sales Order to the
     packing boxes, complete the shipping log and forward Copy 1
     of the Sales Order along with the customer file to Customer
     Service and Copy 2 to Accounting/Billing.

4.4  Shipping will also prepare a sequential serial # log by
     product and customer name.

5.0  Customer Service

5.1  Upon receipt of the customer file, Customer Service will
     then log the customer information into the Company's
     customer list database and file the customer file.

5.2  Customer Service will be responsible for maintaining all
     customer files.  Filing will be done alphabetically and all
     information within the files shall be kept chronologically
     front to back with the front being the most current.

5.3  Customer Service will also be responsible for Post-Sale
     Customer Follow-Up and sending out Customer Satisfaction
     Surveys (See applicable standard operating procedures).
SALES ORDER ENTRY                                     Page 4 of 4


6.0  Accounting/Billing

6.1  Upon receipt of the completed Sales Order, Billing will
     prepare an invoice from the information provided on the
     Sales Order.  Distribution of the invoice will be as
     follows:

          Copy 1:   Customer
          Copy 2:   Sales Journal (Accounting)
          Copy 3:   Customer File (Customer Service)

6.2  In the event of backorders, the customer should only be
     charged for items shipped, unless otherwise instructed.