WEBSITES
            
  Better Business Services Inc.   www.bbs.co.nz
       
  Electronic Publishing Ltd.   www.taxwealthequity.com
       
  Spectrum Resources Ltd.   www.kinetiq.com
       
  Oil and Gas Publications   www.petroleum.co.nz
www.pex.com.au
       
  TaxLogic   www.taxlogic.com
       
  Easybooks Ltd.   www.easybooks.co.nz
       
  Kinetiq / Demand Response   www.kinetiq.com
       


   
LIST OF OPERATING ENTITIES BY COUNTRY
   
  Australia
  Pex Publications Pty Ltd.
   
  New Zealand
  Cheyenne Insurance Company Ltd.
  Cornish Point Development Ltd.
  Easybooks Ltd.
  Kinetiq Ltd.
  Demand Response Ltd.
  PJ Digital Ltd.
  Carrlandazz Holdings Ltd.
  Velocity Holdings Ltd.
  Shelf Company No 10 Ltd.
   
  United States
  Oklahoma
  John M Carr CPA
   
  Texas
  Better Business Services, Inc.
  BBS Land and Property Development, Inc.
   
  Florida
  Payroll Solution Services, Inc.
  Better Business Services, Inc.
  Carr Consulting PA Inc.