Table of Contents 
In March 2000, the FASB issued Interpretation No. 44 (FIN No. 44), 
Accounting for Certain Transactions Involving Stock Compensation, 
an interpretation of APB Opinion No. 25. 
FIN No. 44 was effective July 1, 2000. This interpretation and continuing guidance under EITF 00 
23 provides guidance on valuing vested and unvested stock options of the acquired company in conjunction with recording purchase 
transactions. This interpretation impacted our accounting for the acquisition of IQorder resulting in an increase to the purchase price of this 
acquisition in the amount of $11.1 million. This interpretation also impacted the purchase price for our acquisition of Locus Dialogue with an 
increase to the purchase price of $23.6 million.  
In December 1999, the Securities and Exchange Commission staff issued Staff Accounting Bulletin (SAB) 101, 
Revenue Recognition in 
Financial Statements 
. We adopted SAB No. 101 on January 1, 2000. Prior to January 1, 2000 and implementation of the SAB, we recorded 
gross revenues from customers for development fees, implementation fees and/or integration fees when the service was completed. If this 
revenue were recognized on a straight line basis, in accordance with SAB No. 101, we would have deferred revenue of $2.1 million as of 
January 1, 2000, originally recorded in prior years. In accordance with SAB No. 101, we recorded a cumulative effect of change in accounting 
principle of $2.1 million. We recognized $2.0 million in revenue in the year ended December 31, 2000 related to this deferred revenue. The 
remaining balance was recognized in 2001.  
ITEM 7A.     Quantitative and Qualitative Disclosures About Market Risk 
We are exposed to financial market risks, including changes in interest rates and equity price fluctuations.  
Interest Rate Risk 
.     We invest our available cash in investment grade debt instruments of corporate issuers and in debt instruments of 
the U.S. Government and its agencies. By policy, we limit our credit exposure to any one issuer. We do not have any derivative instruments in 
our investment portfolio. We protect and preserve invested funds by limiting default, market and reinvestment risk. Investments in both fixed 
rate and floating rate interest earning instruments carry a degree of interest rate risk. Fixed rate securities may have their fair market value 
adversely impacted due to a rise in interest rates, while floating rate securities may produce less income than expected if interest rates fall. Due 
in part to these factors, our future investment income may fall short of expectations due to changes in interest rates or we may suffer losses in 
principal if forced to sell securities which have declined in market value due to changes in interest rates. At December 31, 2001, our short term 
investment balance was $80.3 million.  
The following table provides information about our cash equivalent and marketable fixed income securities, including principal cash 
flows for 2002 through 2003 and the related weighted average interest rates. Amounts are presented in U.S. dollar equivalents, which is our 
reporting currency.  
Principal amounts by expected maturity in U.S. dollars as of December 31, 2001 are as follows (in thousands, except percentages):  
Fair Value 
Corporate notes and bonds 
$  40,406   
$  59,453   
$  99,859   
$  102,231 
Weighted average interest rate 
4.36 % 
3.34 % 
3.75 % 
U.S. Government securities 
Weighted average interest rate 
4.37 % 
3.34 % 
3.77 % 
Commercial Paper 
Weighted average interest rate 
1.98 % 
1.54 % 
Taxable municipal bonds 
Weighted average interest rate 
2.16 % 
2.16 % 
Certificate of Deposit 
Weighted average interest rate 
4.12 % 
4.12 % 
Adjustable Rate Mortgage 
Weighted average interest rate 
2.15 % 
2.15 % 
Cash equivalents and marketable fixed income securities 
$  158,297   
$  93,053   
$  251,350   
$  254,365 

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