<PAGE>

                               IDEAL BILL ADDENDUM 1

                     TO STATEMENT PRODUCTION SERVICES AGREEMENT

This Addendum is to the Statement Production Services Agreement dated as of
August 20, 1993 (the "Agreement") between INTERNATIONAL BILLING SERVICES, INC.
(formerly U.S. Computer Services dba International Billing Services) ("IBS") and
AMERITECH CORPORATION ("Ameritech").

WHEREAS, Ameritech desires to introduce a new format for its statements,
hereinafter referred to as the "Ideal Bill," consisting of an [****] first page
and [****] subsequent pages; and

WHEREAS, Ameritech has requested that IBS provide a new option under the
Agreement for production of the Ideal Bill format; and

WHEREAS, IBS is willing to acquire certain new hardware and provide such
services as may be necessary to meet Ameritech's requirements for a new service
option to accommodate the Ideal Bill, at the prices and upon the terms and
conditions set forth in this Addendum to the Agreement;

NOW THEREFORE, the parties agree as follows:


1.   SCOPE OF ADDENDUM

     Ameritech agrees to convert all of its ACIS on-line accounts, including
     on-line statements and bill reprints, to the new Ideal Bill Service Option,
     as more fully described below, in accordance with the conversion schedule
     and the cutoff schedule as defined in Attachment D1.  This Addendum will
     apply to all statements that are converted to the new Service Option; those
     statements that remain on an existing Service Option will be subject to
     Sections 5, 7, 8 10, 12 and Attachments E1 and F1 of this Addendum.

     In addition, it is agreed that the term of the Agreement with regard to
     Service Option 3 shall be extended so that the Agreement will expire
     effective with [****].  For each month after [****] in which full
     production is delayed for reasons primarily attributable to Ameritech, the
     Addendum expiration date shall be extended one additional month.  If full
     production is delayed three months (consecutive or non-consecutive) after
     [****] for reasons primarily attributable to Ameritech, then the Addendum
     expiration date shall extend [****] months after the last day of the first
     month of full production.  Months in which delays are primarily
     attributable to IBS shall not count toward determination of any extension
     of the Agreement.  In no event shall the conversion of the last state take
     place later than [****].

     Ameritech's obligation with respect to all other Service Options shall
     expire on the original expiration date set forth in the Agreement.

2.   NEW SERVICE OPTION 3

     Paragraph 2.2 of the Agreement is amended to provide that IBS shall offer
     to Ameritech a new service option designated as Service Option 3 (Ideal
     Bill) consisting of an [****] first sheet with one or more [****]
     subsequent sheets.  The agreed-upon formats and specifications for Service
     Option 3 are set forth in Attachment A1 to this Addendum.  The rate card
     for Service Option 3 is set forth in Attachment B1. Any additional changes
     or options under the Agreement shall require a new Addendum.

     Ameritech may convert any of its billing statements to Service Option 3
     (Ideal Bill), but such statements may not thereafter be converted back to
     any previous Service Option offered under the Agreement.



                                        Page 1
<PAGE>

     After the start of Conversion, there will be two types of CARS reprints:
     old format (pre Ideal Bill) and Ideal Bill, as further defined below.

     Old Format:  For statements that are in the old format (pre Ideal Bill),
     IBS will print these statements under the terms of Service Option 1 (6 5/8
     x 9 1/3).  This option will be available for the remaining term of the
     Agreement.

     Ideal Bill Format
     For statements that are in the Ideal Bill format ([****] - Summary, [****]
     - Detail), IBS will print these statements under the terms of Service
     Option 3.

3.   TESTING

     No later than [****] days before the first scheduled live production,
     Ameritech will provide to IBS its test requirements (Ameritech Test
     Requirements) for Ideal Bill production. No later than [****] days before
     the first scheduled live production run, IBS will provide to Ameritech a
     factory end to end plan ("Test Plan"). Within [****] business days of IBS'
     receipt of the Ameritech Test Requirements, IBS will respond in writing by
     either accepting or rejecting the Ameritech Test Requirements.  IBS'
     failure to respond within such period shall constitute acceptance of the
     Ameritech Test Requirements. IBS will make every effort to incorporate the
     Ameritech Test Requirements into the IBS Test Plan.  IBS will be
     responsible for the cost of the IBS Test Plan. Should Ameritech require
     testing that goes beyond what IBS has determined is necessary for the IBS
     Test Plan, then IBS shall inform Ameritech in writing what portion of the
     Ameritech testing requirements will be billable to Ameritech. IBS will
     obtain prior written approval for such charges. Testing of the systems
     necessary to provide the Services in Attachment A will occur as provided in
     the Test Plan.  At a minimum, the Plan shall include exercising all aspects
     of the services package provided for in this Addendum.

4.   CONVERSION

     A conversion schedule for Service Option 3 (Ideal Bill) is attached as
     Attachment C1.

5.   TURNAROUND/SHEET COUNT

     a.   The average tray turnaround time during conversion to the Ideal Bill
          shall be as follows for all statements being produced under Service
          Option 3

<TABLE>
<CAPTION>

               Average Sheet Count Range     Turnaround Time (tray average)
               -------------------------     ------------------------------
               <S>                           <C>
                  not to exceed  [****]      [****] hours

                  [****] to [****]           [****] hours

                  [****] to [****]           [****]hours

</TABLE>

     If the average sheet count during the conversion period consistently
     exceeds [****] sheets per statement, then Ameritech may request that IBS
     implement such changes as may be necessary to reduce the turnaround time to
     a [****]-hour tray average.  IBS shall have [****] days after conversion of
     the last state or [****] days from the request, whichever is later, to
     implement additional hardware required to implement this request.

     Ameritech and IBS agree to work in good faith to provide each other with
     notice, as each may become aware of unusual changes in sheet count volume
     or other circumstances that could impact turnaround time. Turnaround times
     shall also be subject to the terms and conditions of Attachment F1, when
     agreed upon, and will provide for a [****] hour average tray turnaround.

6.   PRICES

     a.   The prices for products and services provided by IBS under this
          Addendum are set forth in Attachment B1 to this Addendum. All prices
          in such attachment, other than those for Customized Stock, will remain
          fixed for the remainder of the original term of the Agreement. The
          base date for paper prices for Service Option 3 (Ideal Bill) is
          [****].


                                        Page 2
<PAGE>

     b.   One-time charges, as described in Attachment B1, shall be payable on
          the following schedule:

          [****] upon execution of this Addendum;

          Other one-time charges upon conversion of the first state hereafter
          but no later than [****] unless a conversion delay is caused by IBS.

7.   DISASTER RECOVERY

     IBS has provided a disaster recovery plan to Ameritech under the Agreement,
     which plan has been mutually agreed upon by the parties.  IBS agrees under
     this Addendum to provide Ameritech with a draft modified disaster recovery
     plan ("MDR Plan") for the Ideal Bill, by [****], and a final modified
     disaster recovery plan ("MDR") by [****], which MDR Plan will be attached
     hereto as Attachment E1.  The MDR Plan must be documented, tested and
     capable of being implemented no later than the first day after full
     conversion to Service Option 3 (Ideal Bill). Upon receipt of the MDR Plan,
     Ameritech will have [****] days to review and provide written approval or
     rejection of the MDR Plan.  Within [****] days of its receipt of the MDR
     Plan, Ameritech shall respond in writing by either accepting or rejecting
     the MDR Plan. In addition to the other key requirements outlined in Section
     6 of the Agreement, the MDR Plan for the Ideal Bill will provide for [****]
     to be used for all Ameritech statements covered by this Addendum during the
     disaster period.

8.   WARRANTY

     IBS warrants that all services provided in connection with Service Option 3
     (Ideal Bill) under this Addendum will conform to the standards and
     specifications set forth in this Addendum, including the Attachments
     hereto.

     [****]

9.   TERMINATION

     Paragraph 13.1, Breach, of the Agreement is modified to replace item (2)
     with the following: "the failure by IBS to develop by the date set forth in
     Paragraph 7 of this Addendum a disaster recovery plan that is documented,
     tested, and capable of immediate implementation."

10.  INFRINGEMENT

     Paragraph 14.8, infringement, of the Agreement is amended by the addition
     of the following wording:

     "In the event of any infringement, or claim of infringement of any patent,
     trademark, copyright, trade secret or other proprietary interest based on
     the services provided by IBS, IBS shall indemnify and hold harmless
     Ameritech for any loss, damage, expense, or liability that may result by
     reason of any such infringement or alleged infringement.  IBS shall defend
     or settle, at IBS' expense, any action or suit for which IBS is responsible
     hereunder. Ameritech shall notify IBS promptly of any claim of infringement
     for which IBS is responsible, and shall cooperate with IBS in every
     reasonable way to facilitate the defense of any such claim."


11.  NOTICE OF PURCHASE/LEASE
     IBS will give Ameritech not less than [****] days' prior written notice
     before entering into any purchase or lease obligations for the primary
     capital equipment required to meet the specifications for Service Option 3.

12.  MISCELLANEOUS

a.   Paragraph 14.13, Notices, of the Agreement is modified to read as follows:


                                        Page 3
<PAGE>

          If to IBS:          International Billing Services, Inc.
                              ATTENTION: President
                              5220 Robert J. Mathews Parkway
                              El Dorado Hills, CA 95762-5712
                              Fax: 916/939-4998

          with a copy to:     General Counsel
                              USCS International, Inc.
                              2969 Prospect Park Drive
                              Rancho Cordova, CA 95670
                              Fax: 916/636-4561

     If to Ameritech:         Ameritech Corporation
                              ATTENTION: Vice President, Billing Services
                              2000 West Ameritech Center Drive
                              Hoffman Estates, IL 60196
                              Fax:  847/248-6370

     with a copy to:          General Counsel
                              Ameritech Corporation
                              30 South Wacker Drive
                              Chicago, IL 60606
                              Fax: 312/207-1359

b.   Attachment F to the Agreement is superseded and replaced by new Attachment
     F1, attached hereto.

c.   All defined terms used herein shall have the meanings that have been
     assigned to them in the Agreement.

d.   The terms of the Agreement are incorporated in full herein except to the
     extent of any inconsistency between the terms of the Agreement and the
     terms of this Addendum.  In the event of such inconsistency, the terms of
     this Addendum shall supersede the terms of the Agreement.

e.   All other terms and conditions of the Agreement shall remain in full force
     and effect unchanged.


ATTACHMENTS

     The following are attached to and by this reference made a part of this
     Addendum:


                    Attachment A1 - Description of Services

                    Attachment B1 - Rate Card

                    Attachment C1 - Conversion Schedule

                    Attachment D1 - Cutoff Schedule

                    Attachment E1 - Disaster Recovery (to be added)

                    Attachment F1 -- Turnaround Time Provisions (to be added)

AMERITECH CORPORATION              INTERNATIONAL BILLING SERVICES,
                                   INC.

By:                                By:
   -----------------------------      -----------------------------

Name:                              Name:
     ---------------------------        ---------------------------

Title:                             Title:
      --------------------------         --------------------------


                                        Page 4
<PAGE>

Date:                              Date:
     ---------------------------        ---------------------------


                                        Page 5
<PAGE>

                                   ATTACHMENT A1

I.  STATEMENT PRODUCTION SERVICES

These items are individually charged on Attachment B1 and are described in the
following pages.

STATEMENT PRODUCTION


[****]

II. DETAIL OF PRODUCTS AND SPECIFICATIONS FOR ATTACHMENT "B1"

1.    COMPUTER PROCESSING:

      Computer Processing is a per image charge for processing statement data
      and includes the following:

      -     CASS Certification for automated mail discounts
      -     Postal sorting
      -     Postal calculation
      -     Manifest line generation
      -     Pre-processing
      -     Job scheduling and control
      -     Confirmation of statement, image, and page counts

      IBS will optimize each inserting plan for maximum postal discount; the
      level of postal discount is dependent upon mailing piece physical
      characteristics and customer provided accuracy of ZIP and ZIP+4
      information, address accuracy and density.  Computer images are defined
      as a logical statement page.  In duplex mode there will be a maximum of
      (2) computer images per physical sheet of paper.

2.    IMAGE PRINTING:

      The image printing fee includes printing the image and  where
      appropriate, collating summary forms with detail forms, folding the
      statement and inserting the finished statement into the appropriate
      sending envelope.  Image Printing (Duplex) is defined as (2) print images
      per physical sheet of paper (whether or not data is printed on both
      sides).

3.  INSERTING:

      Inserting is charged per piece inserted.  Inserting does not include the
      printing of the piece.  The charge covers the normal receiving, setup,
      and placement of each insert into the sending envelope. Return envelopes
      are considered an insert; statement forms are not considered an insert.

      All inserts must meet requirements in the IBS Insert Order Guide.

4.  TECHNICAL SUPPORT:

      Technical Support is a per statement charge for 24 hour, 7 day a week
      customer support services consisting of:

      -     Telephone Customer Support
      -     Monitoring of process controls


                                        Page 6
<PAGE>

      -     Quality Control
      -     Software Support
      -     Factory System Support
      -     Direct Access



      Quality checkpoints are included during all phases of the process.  This
      process is dedicated to ensuring the quality of the customer's statement
      production run. There are many points in the process where quality
      exceptions can be located and dealt with immediately. The customer
      services group monitors and controls the job while it is in-house and
      after its completion to ensure a quality customer experience.


   INITIAL SETUP.
   Every production run at IBS is scheduled in advance by the customer. When
   notification of schedule is received by customer services, the setup process
   begins. The IBS factory system is prepared for the arrival of data from the
   customer. Form stock, envelopes, and custom inserts are reviewed to ensure
   that they are correct for the production run. Customer services prepares the
   job control folder for the run and places customer specific run information
   in the folder in preparation for the arrival of data. The job is placed on
   the IBS StatementsPLUS production schedule and all support departments are
   informed of expected due in date.

   NOTIFICATION OF DATA ARRIVAL
   When IBS computer operations notifies the customer services group that a
   transmission is being received, the monitor and control process for that job
   is initiated. The Factory Control System is updated to notify support
   departments that the run is in process. The job control folder documentation
   of process checkpoints begins and the folder is sent to computer operations.
   During pre-print processing in the computer room, operators verify that the
   steps on the control form are completed in sequence and take ownership for
   their accuracy. While processing, control reports are printed and verified
   to validate the number of statements, images, and records received against
   the file trailer record. If a discrepancy is found, customer services is
   notified and an electronic hold is placed on the run.

   RELEASE TO PRINT
   When the files are ready for production processing, the customer services
   group utilizes the customer supplied "Release to Print Form" to do a final
   verification of the statement and image count as well as verify that the
   correct customer specific inserts, envelopes, and forms stock are set up. If
   the information is verified as correct, the files are electronically
   released to the manufacturing floor to begin statement production. The job
   control folder is updated and delivered to the production department.

   PRINT QUALITY VERIFICATION
   At the beginning of the production process, before any statements have been
   mailed, a customer service technician examines sample statements. This
   employee checks that the print quality and registration are correct and
   satisfy the specification of placement on the form. Envelope, form stock,
   and insert combinations are also confirmed for the sample statement. This
   information is recorded on a checklist, attached to the sample, and placed
   in the job control folder for retention. Once the statement sampling is
   complete to the satisfaction of the production and customer services groups,
   the remaining electronic hold is released and trays of mail that are
   completed are free to mail throughout the production run. During the
   printing of the file, trays of mail are quality sampled by the production
   department to ensure consistent quality. Also, at the end of the process,
   before mailing, trays are randomly sampled by a customer service technician
   to provide feedback to the production team and validate their quality
   efforts. At any time during the run, if quality does not meet the


                                        Page 7
<PAGE>

   specification during random sampling, the technician can re-establish the
   electronic hold and stop any further trays from mailing until the problem
   can be corrected.


   JOB CONTROL FOLDER CLOSE OUT
   After the production run is completed, the job control folder is returned to
   the customer cervices group for close out and retention. During the close
   out process, the number of statements and images is re-verified and
   reporting of statistics is completed. If any discrepancy is found during
   this process, a recovery plan is initiated immediately to determine the
   problem and take corrective action. The job control folder is then
   archived..

   SUMMARY
   The  process is dedicated to ensuring the quality of the customer's
   statement production run. There are many points in the process where quality
   exceptions can be located and dealt with immediately. The customer services
   group monitors and controls the job while it is in house and after its
   completion to ensure a quality customer experience.


DIRECT ACCESS

      Direct Access is a client server program that provides on-line access to
      the IBS statement production process.  This is a dial-up system that will
      run on a desk top PC.


PAPER PRODUCTS

      Includes ongoing purchasing, handling and custom printing of forms and
      envelopes.  A form is a sheet of paper pre-printed on one or both sides.
      All forms will include any marks required for printing, forms
      verification, and production equipment alignment purposes.

<TABLE>
<CAPTION>


<S>   <C>                <C>       <C>                 <C>       <C>            <C>       <C>
5.    CUSTOM FORM - SUMMARY
      Description:       [****]    Finished Size:      [****]    Paper:         [****]
      Colors - Front:    [****]    Colors - Back       [****]    Perforation:   [****]
      Tolerance          [****]
6.    CUSTOM FORM - DETAIL

      Description:       [****]    Finished Size:      [****]    Paper:    [****]
      Colors - Front:    [****]    Colors - Back       [****]    Perforation:   [****]
      Tolerance          [****]
7.    SEND ENVELOPE - CUSTOM

      Description:       [****]    Size:     [****]    Paper:    [****]    Window Type:   [****]
      Colors - Outside:  [****]    Inside Tint:        [****]    Tolerance:     [****]
      Facing Mark:       [****]

8.    RETURN ENVELOPE - CUSTOM

      Envelope Type:     [****]    Size:     [****]    Paper:    [****]    Window Type:   [****]
      Colors - Outside:  [****]    Inside Tint:        [****]    Tolerance:     [****]
      Facing Mark:       [****]

9.    FLAT ENVELOPE - UP TO 11 OUNCES:

      Description:       [****]    Size:     [****]    Paper:    [****]    Window Type:   [****]
      Colors - Outside:  [****]
      Inside Tint:       [****]    Tolerance:     [****]    Facing Mark:   [****]

</TABLE>


                                     Page 8
<PAGE>

<TABLE>
<CAPTION>

<S>       <C>                 <C>            <C>       <C>            <C>            <C>
10          FLAT ENVELOPE  - OVER 11 OUNCES

          Description:        [****]
          Size:               [****]         Paper:    [****]
          Window Type:        [****]
          Colors - Outside:   [****]
          Inside Tint:        [****]         Tolerance:[****]         Facing Mark:   [****]

</TABLE>


11.  INVENTORY MANAGEMENT

     Per form and envelope.  Receiving, warehousing, control, management and
     warehouse staging of forms and envelopes.  Fees for Inventory Management
     will be charged upon use of the item.


12.  MINIMUM AND SET UP FEES


     Any statement run whose total charges for Rate Card Items (1-11) fall below
     the stated minimum, customer will be charged the Statement Run Minimum
     Charge set forth in Attachment B1.  A Statement run is statements received
     as a cycle cutoff in a single file transmission.  Each statement run will
     have its own unique identification number.


13.  PLAN SETUP


     This charge applies to all statement plans within each cutoff.  A "plan" is
     a group of statements that have a similar processing characteristic (e.g.,
     flat or folded) and  a maximum of eleven (11) inserts ( including remit
     envelope)

     The [****] normally used plans are defined below:

     [****]

SPECIAL SERVICES

Special Services are charges for items not otherwise included in this contract
(see Attachment B1 for rates) and include, but are not limited to, the
following:

14.  PROGRAMMING
     Programming charges will apply if Ameritech requests changes that require
     programming.

15.  FORMS CREATION  PRE-PRINTED
     Forms creation is a design service that will take existing forms and create
     artwork and/or create a new form(s) including artwork.

16.  CREATIVE DESIGN SERVICES
     Creative design for forms, envelopes, and inserts.

17.  CUSTOM REPORTS
     Custom reports are created to suit Ameritech's specific requirements. These
     will be charged on a per report basis, based on a mutually agreed to format
     and price.

18.  HOLD
     A Hold may be called by Ameritech when a statement run in still in the
     Computer Processing mode and has not left the computer room for processing
     on the Production Floor.  There is no charge for this hold.

19.  HALT/RESTART/ABORT


                                        Page 9
<PAGE>

     HALT;
     A halt is charged when Ameritech requests a halt to the processing of any
     specific statement run in process.  Upon such a request, IBS would issue a
     stop order to all stations.  All work in process is then retrieved and
     caged. In a halt situation, a best effort will be made by IBS to minimize
     mail processing; however no guarantee is made that mail will not have been
     entered into the postal system. Following a halt, the customer can issue a
     Restart or an Abort. IBS will provide Ameritech with a list, by account
     number, of all mail pieces delivered into the postal system in the event
     that some mail was entered into the postal system before a halt was
     effected.

     RESTART:   After a Halt is canceled by Ameritech, the statement run is
     restarted using original data.

     ABORT:  An Abort signifies that the statement run is unusable and that
     Ameritech will re-transmit the statement print file.  Ameritech is liable,
     at standard rates, for all processing charges, stock used, and any postage
     incurred before the Abort was effected.

INSERT HANDLING

20.  INSERT HANDLING
     Charges will apply if IBS is required to perform special handling of
     inserts as required by individual situations, such as hand inserting,
     re-sorting inserts, identifying unlabeled inserts, or deinserting inserts
     from statements.  Please reference the IBS Insert Order Guide.

21.  INSERT STORAGE
     Insert Storage fees will be charged for inserts stored:
               -    earlier than [****]days before first usage,
               -    longer than [****] days from last usage, or
               -    more than [****] days from date of receipt.
     Insert storage fees do not apply to return envelopes.  When IBS is printing
     the inserts, insert storage fees will not apply unless Ameritech has
     directed IBS to store inserts under the storage fee charge situations
     listed above.

STATEMENT SPECIAL HANDLING
Statement Special Handling is defined as the following services:

22.  INVALID ZIP CODE
     Any statement that is rejected by the IBS postal processor for not having a
     valid address or zip code as defined by the U.S. Postal Service national
     zip directory will be charged the Invalid Zip Code fee. This fee is charged
     on a per statement basis.  Packaging charges may also apply. IBS
     understands that Ameritech requires that all invalid zip statements shall
     be manifested as residual full price mail and therefore not subject to an
     invalid zip code charge.  This charge will only apply upon request by
     Ameritech to pull these statements and handle separately.

23.  PULLED STATEMENT
     After processing and before mailing, any statement manually identified by
     Ameritech by account number that needs to be located before mailing and
     shipped to an address other than the sending address of the statement is
     considered a pulled statement and will be charged the Pulled Statement Fee.
     This fee is a per statement fee. Packaging charges may also apply.

24.  MULTICOPY STATEMENT
     A Multicopy Statement is defined as any statement that is electronically
     flagged by Ameritech, during processing, that is to have an additional
     number of statement copies for the same customer mailed in the same
     envelope. A fee will be charged on a per statement copy basis. Packaging
     charges may also apply.

25.  HELD STATEMENT


                                       Page 10
<PAGE>

     A Held Statement is any statement that is electronically flagged by
     Ameritech, during processing, that is to be located and shipped to an
     address other than the sending address of the statement. A fee will be
     charged on a per statement basis.  Packaging charges may also apply.

26.  OVER 11 OZ STATEMENT
     Any statement over 11 oz  will require special handling and  will be
     charged the Over 11 oz. Statement Fee.  Packaging charges may also apply.

27.  PACKAGING
     A Packaging charge will apply to all statements or predetermined groups of
     statements that are unable to be mailed through the normal IBS manifest
     mail system and require packaging.


                                       Page 11
<PAGE>

                              ATTACHMENT B1
                               RATE SHEET

          [****]
          IDEAL BILL [****]

<TABLE>
<CAPTION>

-----------------------------------------------------------------------------------------------------------------------------
          RATE CARD                                     CHARGE UNIT                                             CHARGE
-----------------------------------------------------------------------------------------------------------------------------
      <S> <C>                                           <C>                                        <C>
          PROCESSING
      1   Comp Processing                               Computer Image                             [****]
-----------------------------------------------------------------------------------------------------------------------------
      2   Image Printing                                Print Image                                [****]
-----------------------------------------------------------------------------------------------------------------------------
      3   Inserting                                     Insert                                     [****]
-----------------------------------------------------------------------------------------------------------------------------
      4   Technical Support                             Statement                                  [****]
-----------------------------------------------------------------------------------------------------------------------------

          PAPER PRODUCTS
      5   Summary Page                                  Per Form                                   [****]
-----------------------------------------------------------------------------------------------------------------------------
      6   Detail Page                                   Per Form                                   [****]
-----------------------------------------------------------------------------------------------------------------------------
      7   Send Envelope                                 Per Envelope                               [****]
-----------------------------------------------------------------------------------------------------------------------------
      8   Remit Envelope                                Per Envelope                               [****]
-----------------------------------------------------------------------------------------------------------------------------
      11  Inventory Mgmt                                Each Form & Envelope                       [****]
-----------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------

      12  STATEMENT RUN MINIMUM                                                                    [****]
-----------------------------------------------------------------------------------------------------------------------------

      13  PLAN SET UP FEE                                                                          [****]
-----------------------------------------------------------------------------------------------------------------------------

          ONE TIME CHARGES
          -------------------------------------------------------------------------------------------------------------------

          [****]                                                                                   [****]
          -------------------------------------------------------------------------------------------------------------------
          [****]                                                                                   [****]                 (1)
          -------------------------------------------------------------------------------------------------------------------
          [****]                                                                                   [****]
          -------------------------------------------------------------------------------------------------------------------

                                                     (1)  less credit for amounts
                                                          already invoiced
          Credits include:
          [****]                                        [****]
          [****]                                        [****]
          [****]                                        [****]
          [****]                                        [****]
          [****]                                        [****]

          -------------------------------------------------------------------------------------------------------------------
          TOTAL CREDIT                                  [****]

</TABLE>


                                   Page 12
<PAGE>

<TABLE>
<CAPTION>

-----------------------------------------------------------------------------------------------------------------------------------
                                                ADDENDUM 1 - ATTACHMENT B1 - SPECIAL SERVICES
-----------------------------------------------------------------------------------------------------------------------------------


-----------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------
 ITEM SPECIAL SERVICES                                                     CHARGE UNIT        CHARGE PER       PER EVENT      EVENT
                                                                                                    UNIT        MINIMUM
        ---------------------------------------------------------------------------------------------------------------------------
  <S>   <C>                     <C>                                        <C>                <C>              <C>          <C>
  14    PROGRAMMING
                                Program Management                         Per Hour               [****]
                                Development - small jobs < 50 hours        Per Hour               [****]          1 Hour    Request
                                Development - large jobs -fixed bid        Per Hour               [****]          1 Hour    Request
                                Documentation                              Per Hour               [****]
  15    Forms Creation Pre-                                                Per Hour               [****]          1 Hour    Request
        printed
  16    Creative Design                                                    Per Hour               [****]          1 Hour    Request
        Services
  17                                                                       Per Report             [****]                    Request

        PROCESSING
        INTERRUPTIONS
        ---------------------------------------------------------------------------------------------------------------------------
  18    Hold                                                               Per Cut-Off            [****]          [****]    Request
  19    Halt / Restart / Abort                                             Per Cut-Off            [****]          [****]    Request

        INSERT HANDLING
        ---------------------------------------------------------------------------------------------------------------------------
  20    Insert Handling                                                    Per Hour               [****]          [****]    Request
  21    Storage                                                            Per Month              [****]          [****]    Request

        STATEMENT SPECIAL
        HANDLING
        ---------------------------------------------------------------------------------------------------------------------------
  22    Invalid Zip Code                                                   Per Statement          [****]          [****]    Request
  23    Pulled Statement                                                   Per Statement          [****]          [****]    Request
  24    Multicopy Statement                                                Per Statement          [****]          [****]    Request
  25    Held Statement                                                     Per Statement          [****]          [****]    Request
  26    Over 11 oz. Mail                                                   Per Statement          [****]          [****]    Request
  27    Packaging                                                          Per Box                [****]          [****]    Request

</TABLE>


                                     Page 13
<PAGE>

<TABLE>
<CAPTION>

--------------------------------------------------------------------------------------------------------------------
                                     ATTACHMENT C1 - CONVERSION SCHEDULE
--------------------------------------------------------------------------------------------------------------------


--------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------

    ----------------------------------------------------------------------------------------------------------------
    <S>                                             <C>                             <C>
    CONVERSION MONTH                                CONVERSION STATE                STATEMENT COUNT (APPROXIMATE)
    [****]                                          [****]                                       [****]
    [****]                                          [****]                                       [****]
    [****]                                          [****]                                       [****]
    [****]                                          [****]                                       [****]
    [****]                                          [****]                                       [****]
    TOTAL                                                                                        [****]

                                         * [****] - First Full Month of Production after conversion
--------------------------------------------------------------------------------------------------------------------

</TABLE>


                                     Page 14
<PAGE>

<TABLE>
<CAPTION>

                                                       ATTACHMENT D1 CUT OFF SCHEDULE
                                                       BASED ON FEBRUARY 1998 ACTUALS

ACIS                                                            ACIS (CONTINUED)
 GEO AREA     CORP-ID       RUN    STATEMENTS      IMAGES            GEO AREA        CORP-ID   RUN MONTH    STATEMENTS        IMAGES
                           MONTH
<S>        <C>          <C>        <C>           <C>            <C>                <C>       <C>          <C>             <C>
[****]     [****]       [****]     [****]        [****]         [****]             [****]    [****]       [****]          [****]

</TABLE>



                                        Page 15

<PAGE>

                                IDEAL BILL ADDENDUM 1
                      TO STATEMENT PRODUCTION SERVICES AGREEMENT
                                   ATTACHMENT F-1
                   1998 TURNAROUND PROVISIONS- PRE-DYNAMIC DUE DATE


This Attachment F-1 supersedes and replaces Attachment F of the Agreement in its
entirety.


1.   DEFINITIONS
     As used in this Attachment F-1, the following terms have the following
     meanings:

(a)  A "CUTOFF" is defined as IBS' complete receipt of usable statement data
     file and subsequent Customer release facsimile for production.
(b)  The term "MAILING" is defined as the entry of statements into the U.S.
     Postal Service ("USPS").
(c)  The elapsed time of a statement run is called "TRAY TURNAROUND TIME," which
     is defined as the elapsed time between cutoff and mailing of each USPS tray
     of statements.
(d)  "TARGET MAIL DATE"  means the standard day each month three days after the
     ACIS Pull/Run date that a particular Ameritech customer's telephone bill is
     scheduled to be mailed and which is provided by Ameritech in the header of
     each file.
(e)  "SPECIAL CIRCUMSTANCES" are conditions outside of IBS' reasonable control,
     including events of force majeure and acts or omissions of Ameritech (such
     as failure to conform to peak load requirements), for which IBS may be
     excused from meeting its turnaround commitment under this Attachment.

2.   TURNAROUND
     IBS agrees to a monthly Tray Turnaround time of [****] hours, provided that
     Ameritech does not send files within a 24-hour period greater than [****]
     of total prior month's image volume.  Should Ameritech send files within a
     24-hour period that equal greater than [****] of Ameritech's prior month's
     image volume, those excess statements shall carry over to the next day's
     turnaround commitment and IBS shall make commercially reasonable efforts to
     minimize turnaround time for those statements.

3.   ECONOMIC INCENTIVES AND DISINCENTIVES
     The monthly incentive and disincentive process will be comprised of two
     parts:

1)   Average Tray Turnaround -- overall for all files
2)   Statement Timeliness  - for each of the three file types

These calculations will be done monthly.

a)   AVERAGE TRAY TURNAROUND - ON-LINES
     [****]

b)   STATEMENT TIMELINESS

     [****]


                                       Page 16

<PAGE>


4.   ESCALATION PROCEDURE
     It is the intent of the parties that any turnaround issues be dealt with
     immediately. In order to facilitate this process, the following procedure
     has been agreed upon.

a)   WRITTEN EXPLANATION AND PLAN:  In the event that there are more than [****]
     of Ameritech statements for which IBS has missed the target mail date for
     any reason in one month, then Ameritech may require a written explanation
     from IBS regarding the reason or reasons for such quantity of missed
     turnaround and a plan for remedying the situation.

b)   TOP EXECUTIVES MEET:  In the event there are more than [****] of Ameritech
     statements for which IBS has missed the target mail date in any [****]
     successive months or in a [****] or [****]month in any [****] month period
     for any reason other than Special Circumstances, then Ameritech may require
     senior executives of Ameritech and IBS to promptly meet in a location of
     Ameritech's choice to confer in an effort to define and resolve or form a
     strategy for resolving the performance problems causing the missed
     turnaround. Any mutual decisions of the executives will be final and
     binding on the parties.  In the event IBS refuses or otherwise does not
     meet, then [****] days from the second of two alternative meeting dates set
     by Ameritech if Ameritech is ready and able to meet on such dates and IBS
     refuses or otherwise does not meet, Ameritech may put IBS on notice of
     termination for breach for not meeting in accordance with this provision
     and IBS shall have [****] days from receipt of such notice to cure such
     breach.

c)   TERMINATION:   In the event that there are more than [****] of Ameritech
     statements for which IBS has missed the target mail date, and Special
     Circumstances have been deemed not to apply, in [****] succeeding months or
     in [****] months in any [****] month period, then Ameritech may for a
     period of [****] days from the date of the aforementioned event, give IBS
     notice of termination of this Agreement.  In the event of such notice of
     termination, Ameritech shall have up to [****] months from the date of the
     termination notice to transition the Services performed hereunder to
     another source, and, throughout such transition time, IBS shall cooperate
     in good faith with Ameritech in the transition and this Agreement shall be
     in full force and effect.


4.   SPECIAL CIRCUMSTANCES
The parties recognize that there may be circumstances for which it would be
unfair to assess IBS for purposes either of termination (paragraph 4c of the
Attachment F1) or economic disincentives (paragraph 3 of this attachment F1).
The following have been determined to be circumstances under which the
provisions of paragraphs 4c and 3 (including 3a and 3b) will not be assessed in
accordance with the rules and guidelines in paragraphs 4c and 3 (including 3a
and 3b).  All statement timeliness assessments will be adjusted as set forth
below to compensate for special circumstances set forth below:

a)   LOAD FACTOR:  The parties have anticipated a maximum daily load of [****]
     of total prior month's image volume.  Daily load consists of images
     transmitted on a single day, plus any carryover images due to unanticipated
     events as set forth in the paragraph 5.  IBS shall be responsible for
     producing statements from this maximum daily load I accordance with the
     rules and guidelines set forth in paragraphs 2 and 3.  The statements in
     excess of the maximum daily load shall, for the purposes of this
     Attachment, be treated as if transmitted on the next successive day
     following the Actual Transmit Date.


                                       Page 17

<PAGE>

b)   MIX FACTOR:  The parties have anticipated that a portion of the daily load
     will consist of late transmissions (defined as transmissions whose Actual
     Transmit Date is less than [****]days prior to the Target Mail Date).  With
     respect to late transmission volume received by IBS after [****], IBS shall
     perform all such work under the rules and guidelines set forth in
     paragraphs 2 and 3, to the extent that the late transmission volume
     received by IBS after [****] does not exceed [****] of the average daily
     image volume.  The statements in excess of the 15% threshold shall, for the
     purposes of this Attachment, be treated as if transmitted on the next
     successive day following the Actual Transmit Date.  As user herein "AVERAGE
     DAILY IMAGE VOLUME" means [****] of the prior month's total image volume.
c)   HOLDS AND TRANSMISSIONS ON OR AFTER TARGET MAIL DATE:  Statements for which
     a Hold by Ameritech delayed processing time to an extend that Target Mail
     Date was missed or for which Actual Transmit Date was on or after the
     Target Mail Date, shall, for the purposes of this attachment, be treated as
     if transmitted on the next successive day following the Actual Transmit
     Date.
d)   FORCE MAJEURE:  Statements for which an act of God, act of civil
     insurrection or war, labor disturbance or other similar cause beyond IBS'
     control resulted in Actual Mail Date being after the Target Mail Date
     shall, for the purposes of this Attachment, be treated as set forth in the
     Disaster Recovery Plan agreed to by the parties pursuant to section 7 of
     Ideal Bill Addendum 1.

This Attachment F-1 may be changed at any time upon the mutual agreement of both
Ameritech and IBS.  All other terms and conditions of the Agreement shall remain
in full force and effect unchanged.


                                       Page 18

<PAGE>

                               IDEAL BILL ADDENDUM 1
                     TO STATEMENT PRODUCTION SERVICES AGREEMENT
                                  ATTACHMENT F-1
                   TURNAROUND PROVISIONS -- POST DYNAMIC DUE DATE


This Attachment F-1 supersedes and replaces Attachment F of the Agreement in its
entirety.


1.   DEFINITIONS
     As used in this Attachment F-1, the following terms have the following
     meanings:

(a)  A "CUTOFF" is defined as IBS' complete receipt of usable statement data
     file and subsequent Customer release facsimile for production.
(b)  The term "MAILING" is defined as the entry of statements into the U.S.
     Postal Service ("USPS").
(c)  The elapsed time of a statement run is called "TRAY TURNAROUND TIME," which
     is defined as the elapsed time between cutoff and mailing of each USPS tray
     of statements.
(d)  "SPECIAL CIRCUMSTANCES" are conditions outside of IBS' reasonable control,
     including events of force majeure and acts or omissions of Ameritech (such
     as failure to conform to peak load requirements), for which IBS may be
     excused from meeting its turnaround commitment under this Attachment.

2.   TURNAROUND
     IBS agrees to a monthly average Tray Turnaround time of [****] hour for
     On-Lines and Miscellaneous and absolute turnaround times as follows:

a)        On-lines and Miscellaneous [****] hours
b)        Treatments:
               By [****] if received prior to [****]
               By [****] if received prior to [****]


     The above is applicable, provided that Ameritech does not send files within
     a 24-hour period greater than [****] of  total prior months image volume.
     Should Ameritech send files within a 24-hour period that equal greater than
     [****] of Ameritech's prior month's image volume, those excess statements
     shall carry over to the next day's turnaround commitment and IBS shall make
     commercially reasonable efforts to minimize turnaround time for those
     statements.

3.   ECONOMIC DISINCENTIVES AND INCENTIVES
     The monthly disincentives and incentive process will be comprised of two
     parts:

1)   Average Tray Turnaround  - for On-line files only
2)   Statement Timeliness -- for each of the three file types


These calculations will be done monthly.

a)   AVERAGE TRAY TURNAROUND - ON-LINES


                                       Page 19

<PAGE>

     [****]

b)   STATEMENT TIMELINESS (ABSOLUTE TURNAROUND)

     [****]

4.   ESCALATION PROCEDURE
     It is the intent of the parties that any turnaround issues be dealt with
     immediately. In order to facilitate this process, the following procedure
     has been agreed upon.

a)   WRITTEN EXPLANATION AND PLAN:  In the event that there are more than [****]
     of Ameritech statements for which IBS has missed an absolute turnaround of
     [****] hours for any reason in one month, then Ameritech may require a
     written explanation from IBS regarding the reason or reasons for such
     quantity of missed turnaround and a plan for remedying the situation.

b)   TOP EXECUTIVES MEET:  In the event there are more than [****] of Ameritech
     statements for which IBS has missed an absolute turnaround of [****] hours
     in any [****] successive months or in a [****] or [****]month in any [****]
     month period for any reason other than Special Circumstances, then
     Ameritech may require senior executives of Ameritech and IBS to promptly
     meet in a location of Ameritech's choice to confer in an effort to define
     and resolve or form a strategy for resolving the performance problems
     causing the missed turnaround. Any mutual decisions of the executives will
     be final and binding on the parties.  In the event IBS refuses or otherwise
     does not meet, then [****] days from the second of two alternative meeting
     dates set by Ameritech if Ameritech is ready and able to meet on such dates
     and IBS refuses or otherwise does not meet, Ameritech may put IBS on notice
     of termination for breach for not meeting in accordance with this provision
     and IBS shall have [****] days from receipt of such notice to cure such
     breach.

c)   TERMINATION:   In the event that there are more than [****] of Ameritech
     statements for which IBS has missed an absolute turnaround of [****] hours,
     and Special Circumstances have been deemed not to apply, in [****]
     succeeding months or in [****] months in any [****] month period, then
     Ameritech may for a period of [****] days from the date of the
     aforementioned event, give IBS notice of termination of this Agreement.  In
     the event of such notice of termination, Ameritech shall have up to [****]
     months from the date of the termination notice to transition the Services
     performed hereunder to another source, and, throughout such transition
     time, IBS shall cooperate in good faith with Ameritech in the transition
     and this Agreement shall be in full force and effect.

5.   SPECIAL CIRCUMSTANCES
The parties recognize that there may be circumstances for which it would be
unfair to assess IBS for purposes either of termination (paragraph 4c of the
Attachment F1) or economic disincentives (paragraph 3 of this attachment F1).
The following have been determined to be circumstances under which the
provisions of paragraphs 4c and 3 (including 3a and 3b) will not be assessed in
accordance with the rules and guidelines in paragraphs 4c and 3 (including 3a
and 3b).  All statement timeliness assessments will be adjusted as set forth
below to compensate for special circumstances set forth below:

a)   FORCE MAJEURE:  Statements for which an act of God, act of civil
     insurrection or war, labor disturbance or other similar cause beyond IBS'
     control resulted in Actual Mail Date being


                                       Page 20

<PAGE>

     after the Target Mail Date shall, for the purposes of this Attachment, be
     treated as set forth in the Disaster Recovery Plan agreed to by the parties
     pursuant to section 7 of Ideal Bill Addendum 1.

This Attachment F-1 may be changed at any time upon the mutual agreement of both
Ameritech and IBS.  All other terms and conditions of the Agreement shall remain
in full force and effect unchanged.


                                       Page 21