SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    Form 10-Q


           |X| QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


                For the quarterly period ended September 30, 1996


                                       OR


          |_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

             FOR THE TRANSITION PERIOD FROM __________ TO __________


                         Commission File Number 0-57495


                               SAVILLE SYSTEMS PLC
             (Exact name of registrant as specified in its charter)



                               Republic of Ireland
         (State or other jurisdiction of incorporation or organization)

                                 Not Applicable
                      (I.R.S. Employer Identification No.)

                   IDA Business Park, Dangan, Galway, Ireland
          (Address of principal executive offices, including zip code)


                                011-353-91-526611
              (Registrant's telephone number, including area code)

   American Depository Shares, Representing Ordinary Shares, $0.0025 par value
                                (Title of Class)





Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days. Yes |X| No |_|

Number of shares  outstanding of the registrant's class of Ordinary Shares as of
October 31, 1996 was 17,836,805.



<PAGE>



                               SAVILLE SYSTEMS PLC

                                FORM 10-Q REPORT


                FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1996


                                TABLE OF CONTENTS


                                      PAGE

                         PART I - FINANCIAL INFORMATION


Item 1.  Consolidated Financial Statements


         Consolidated Balance Sheets as at September 30, 1996 (unaudited)
              and December 31, 1995                                            3

         Consolidated Statements of Income for the three and for the nine
              months ended September 30, 1996 and 1995 (unaudited)             4

         Consolidated Statements of Cash Flows for the nine months ended
               September 30, 1996 and 1995 (unaudited)                         5

         Notes to Consolidated Financial Statements (unaudited)                6

Item 2.  Management's Discussion and Analysis of Financial Condition
               and Results of Operations                                    7-10


PART II - OTHER INFORMATION                                                   11


SIGNATURES                                                                    12

EXHIBIT INDEX                                                                 13

<PAGE>
<TABLE>

Saville Systems PLC


CONSOLIDATED BALANCE SHEETS


(in thousands of U.S. dollars)


                                                                                    September 30    December 31
                                                                                        1996           1995
                                                                                     (unaudited)

--------------------------------------------------------------------------------      --------       --------
<S>                                                                                   <C>            <C>
ASSETS
Current

Cash and cash equivalents ......................................................      $ 28,681       $ 23,722
Accounts receivable, less allowance for doubtful accounts of $671 and
$370, respectively .............................................................        15,123          8,177
Prepaid expenses and other assets ..............................................         1,314          1,056


                                                                                        45,118         32,955

Property and equipment, net ....................................................         3,971          2,335
Long-term receivable ...........................................................           743            741


                                                                                      $ 49,832       $ 36,031


LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
Accounts payable ...............................................................      $  2,083       $  1,079
Accrued compensation and related benefits ......................................         2,619          1,527
Accrued royalties ..............................................................           167            663
Income taxes payable ...........................................................         2,286          1,228
Other current liabilities ......................................................           698            296
Current portion of long-term debt ..............................................            57             53


                                                                                         7,910          4,846


Long-term debt .................................................................          --               44
Minority interest ..............................................................           302            217


                                                                                           302            261


Shareholders' equity
Share capital ..................................................................            93             92
Additional paid-in capital .....................................................        26,404         23,636
Retained earnings ..............................................................        15,159          7,244
Cumulative translation account .................................................           (36)           (48)


                                                                                        41,620         30,924


                                                                                      $ 49,832       $ 36,031


See accompanying notes
</TABLE>
<PAGE>
<TABLE>

Saville Systems PLC


CONSOLIDATED STATEMENTS OF INCOME


(in thousands of U.S. dollars, except per share data)



                                                      Three months ended                   Nine months ended
                                                September 30       September 30     September 30      September 30
                                                    1996               1995             1996              1995

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

                                                 (unaudited)        (unaudited)       (unaudited)       (unaudited)
<S>                                                <C>                <C>              <C>               <C>
REVENUE
Services                                                $12,051          $5,807          $31,320           $18,201
License Fees                                              2,696           1,239            6,287             3,910


                                                         14,747           7,046           37,607            22,111



EXPENSES
Cost of services                                          5,932           2,930           15,522             8,765
Cost of license fees                                        140              24              188                53
Sales and marketing                                         920             370            2,376             1,035
Research and development                                  1,085             553            2,966               975
General and administrative                                2,830           1,687            7,627             4,756


                                                         10,907           5,564           28,679            15,584



Income from operations                                    3,840           1,482            8,928             6,527
Other income, net                                           393               8            1,019               140


Income before income taxes                                4,233           1,490            9,947             6,667
Provision for income taxes                                  910             388            1,947             1,595



Income before minority interest                           3,323           1,102            8,000             5,072
Minority interest share in subsidiaries'
net income                                                   12              48               85                91


Net income                                               $3,311          $1,054           $7,915            $4,981



Net income per share                                      $0.17           $0.07            $0.42             $0.32



Shares used in computing net income per
share (in thousands)                                     19,048          15,797           18,875            15,797


</TABLE>

See accompanying notes

<PAGE>
<TABLE>

Saville Systems PLC

CONSOLIDATED STATEMENTS OF CASH FLOWS


(in thousands of U.S. dollars)

                                                                                         Nine months ended
                                                                                    September 30   September 30
                                                                                       1996           1995

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

                                                                                    (unaudited)    (unaudited)
<S>                                                                                  <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES
Net income .....................................................................     $  7,915       $  4,981
Adjustments   to  reconcile  net  income  to  net  cash  provided  by  operating
activities:
  Depreciation and amortization ................................................          530            223
  Allowance for doubtful accounts ..............................................          301            325
  Minority interest ............................................................           85             91
Changes in operating assets and liabilities:
  Accounts receivable ..........................................................       (7,247)        (4,021)
  Other current assets .........................................................         (258)           (33)
  Long term receivable .........................................................                        (612)
  Accounts payable .............................................................        1,004            327
  Accrued compensation and related benefits ....................................        1,092            612
  Accrued royalties ............................................................         (496)           271
  Income taxes payable .........................................................        1,058           (123)
  Other current liabilities ....................................................          267           (231)


Net cash provided by (used in) operating activities ............................        4,251          1,810



CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment .............................................       (2,166)        (1,861)



Net cash used in investing activities ..........................................       (2,166)        (1,861)



CASH FLOWS FROM FINANCING ACTIVITIES
Loan repayments from an officer ................................................                          50
Repayment of long-term debt ....................................................          (40)          (274)
Repayments to related parties ..................................................                         (10)
Proceeds from share issuances ..................................................        3,487            159
Public offering costs ..........................................................         (583)          (142)
Dividends ......................................................................                      (3,000)


Net cash provided by (used in) financing activities ............................        2,864         (3,217)



Effect of exchange rate changes on cash ........................................           10             76



Net increase in cash and cash equivalents ......................................        4,959         (3,192)
Cash and cash equivalents, beginning of period .................................       23,722          3,509


Cash and cash equivalents, end of period .......................................     $ 28,681       $    317



  Supplement disclosure of cash flow information:
  Cash paid for interest .......................................................           14             51
  Cash paid for income taxes ...................................................          936          1,726
  Note receivable from sale (repayment) of shares ..............................         (100)           100
</TABLE>

See accompanying notes
<PAGE>

Saville Systems PLC


Notes to Consolidated Financial Statements at September 30, 1996.  (unaudited)



1.       Basis of Presentation


The accompanying consolidated financial statements are unaudited, except for the
balance  sheet  dated as of December  31,  1995,  and have been  prepared by the
Company  in  accordance  with U.S.  generally  accepted  accounting  principles.
Certain  information and footnote  disclosure normally included in the Company's
audited annual consolidated  financial statements have been condensed or omitted
in accordance  with the rules and  regulations  of the  Securities  and Exchange
Commission.  The unaudited interim  consolidated  financial  statements,  in the
opinion of management,  reflect all adjustments  (consisting  only of normal and
recurring  adjustments)  necessary for a fair presentation of the results of the
interim periods ended September 30, 1996 and 1995 and the financial  position at
September 30, 1996.

The results of operations for the interim periods are not necessarily indicative
of the results of operations  to be expected for the fiscal year.  These interim
consolidated financial statements should be read in conjunction with the audited
consolidated  financial  statements  of the Company  which are  contained in the
Company's Annual Report on Form 10-K for the year ended December 31, 1995.


2.       Net Income Per Share

The net income per share is computed  based upon the weighted  average number of
Ordinary Shares and dilutive share  equivalents  outstanding and gives effect to
certain  adjustments  described below. Share equivalents are not included in the
per  share   calculations   where  the  effect  of  their   inclusion  would  be
antidilutive, except that, in accordance with Securities and Exchange Commission
requirements, common and common share equivalents issued during the twelve month
period prior to the filing of an initial  public  offering have been included in
the calculation as if they were outstanding for all periods,  using the treasury
stock method and the initial public offering price.



3.       Share Capital

The number of Ordinary Shares and Deferred Shares outstanding are 17,836,805 and
30,000   respectively   at  September  30,  1996  and   17,576,406  and  30,000,
respectively  at December 31, 1995. On June 24, 1996 the Company  issued 100,000
Ordinary  Shares in a public  offering  raising  proceeds of  $2,600,000  to the
company before  expenses.  The Company issued 89,099 and 160,399 Ordinary shares
pursuant to the 1996  Employee  Stock  Option Plan for  proceeds of $557,000 and
$787,000, respectively in the three and nine months ended September 30, 1996.

During the three months ended  September 30, 1996, the Company granted under the
1996 Employee Stock Option Plan 16,000 options  entitling holders to receive one
Ordinary  Share for each  option at  exercise  prices  ranging  from  $26.625 to
$29.125 and 37,499  options under the Employee Stock Purchase plan at a price of
$21.76.  Also during the period,  options to  purchase  an  aggregate  of 10,690
Ordinary  Shares  with an  exercise  price  ranging  from  $8.66 to $10.00  were
cancelled.

As at September 30, 1996,  options entitling holders to purchase an aggregate of
1,717,236  Ordinary Shares were  outstanding  with exercise prices ranging from
$1.68 to $32.375.

<PAGE>

Item 2.   Management's Discussion and Analysis of Financial Condition
              and Results of Operations


General

The  following  information  should be read in  conjunction  with the  Unaudited
Consolidated  Financial  Statements and Notes thereto included in Item 1 of this
Quarterly  Report,  the  Audited  Consolidated  Financial  Statements  and Notes
thereto and  Management's  Discussion  and Analysis of Financial  Condition  and
Results of Operations  contained in the Company's Annual Report on Form 10-K for
the year ended December 31, 1995 and with the Unaudited  Consolidated  Financial
Statements  and Notes thereto  contained in the Company's  Quarterly  Reports on
Form 10-Q for the quarterly periods ended March 31, 1996 and June 30, 1996.


Results of Operations

Revenues


Total  revenues  increased  109.3% from $7.0  million in the three  months ended
September  30, 1995 to $14.7  million in the three  months ended  September  30,
1996, and increased  70.1% from $22.1 million in the nine months ended September
30, 1995 to $37.6  million in the nine months ended  September  30,  1996.  Both
service and license fee revenues increased as described below.

Service  revenues  increased  107.5% from $5.8 million in the three months ended
September  30, 1995 to $12.1  million in the three  months ended  September  30,
1996, and increased  72.1% from $18.2 million in the nine months ended September
30, 1995 to $31.3  million in the nine months  ended  September  30,  1996.  The
increase in service  revenues was primarily due to increased demand for software
enhancements from existing clients, as well as customizations for new clients.

License fee  revenues  increased  117.6% from $1.2  million in the three  months
ended September 30, 1995 to $2.7 million in the three months ended September 30,
1996, and increased  60.8% from $3.9 million in the nine months ended  September
30, 1995 to $6.3 million in the nine months ended  September  30, 1996.  Several
new license fees have been negotiated during the nine months ended September 30,
1996.


Cost of Services


Cost of services  increased  102.5% from $2.9  million in the three months ended
September 30, 1995 to $5.9 million in the three months ended September 30, 1996,
and  increased  77.1% from $8.8 million in the nine months ended  September  30,
1995 to  $15.5  million  in the nine  months  ended  September  30,  1996.  As a
percentage of service revenues, cost of services remained relatively constant in
all  periods, decreasing  from  50.5% to 49.2% in the  three  month  period  and
increasing from 48.2% to 49.6% in the nine month period. The overall increase in
expenses  was  primarily  due to  additional  personnel  hired  to  support  the
increased volume of business.


Cost of License Fees


Cost of license fees increased from $24,000 in the three months ended  September
30,  1995 to  $140,000  in the  three  months  ended  September  30,  1996 , and
increased  from $53,000 in the nine months ended  September 30, 1995 to $188,000
in the nine months ended  September 30, 1996.  This increase was due to employee
sales  commissions  earned on new license fee  agreements,  partially  offset by
reductions in royalties paid to a third party in connection with certain license
fees.

<PAGE>

Sales and Marketing


Sales and marketing  expenses increased 148.6% from $370,000 in the three months
ended  September  30, 1995 to $920,000 in the three months ended  September  30,
1996, and increased  129.6% from $1.0 million in the nine months ended September
30, 1995 to $2.4  million in the nine months  ended  September  30,  1996.  This
increase was primarily due to the expansion of the Company's  sales force in the
latter half of 1995. The Company  anticipates  that  continued  expansion of its
sales force in North  America and its  intention to  establish a stronger  sales
presence in Europe will  increase its sales and marketing  expenses  through the
remainder of 1996.


Research and Development


Research and  development  expenses  increased from $553,000 in the three months
ended September 30, 1995 to $1.1 million in the three months ended September 30,
1996, and increased from $975,000 in the nine months ended September 30, 1995 to
$3.0 million in the nine months ended  September 30, 1996. This increase was due
to  increased  development  efforts by the Company in creating  new and enhanced
billing and customer care products.  The developments resulted in the release of
Saville's  Convergent Billing Platform TM (CBP)in the first quarter of 1996. The
Company  intends  to  continue  to  increase  its  investment  in  research  and
development efforts in the future.


General and Administrative


General and  administrative  expenses  increased 67.8 % from $1.7 million in the
three months ended  September 30, 1995 to $2.8 million in the three months ended
September  30, 1996,  and  increased  60.4% from $4.8 million in the nine months
ended  September 30, 1995 to $7.6 million in the nine months ended September 30,
1996.  This increase was  attributable  to the costs of building  infrastructure
during 1995 and 1996 to support the growth in the  Company's  employee  base and
the expansion of the Company's business.


Other Income and Expenses


Other income,  net of other expenses,  increased from $8,000 in the three months
ended  September  30, 1995 to $393,000 in the three months ended  September  30,
1996, and increased from $140,000 in the nine months ended September 30, 1995 to
$1.0 million in the nine months ended  September  30,  1996.  This  increase was
primarily the result of interest earned on cash and cash  equivalents and on the
net proceeds from the Company's public offering in November, 1995.


Provision for Income Taxes


The Company  recorded a tax  provision of $388,000 and $1.6 million in the three
and nine months ended September 30, 1995,  respectively  representing  effective
tax rates of 26.0% and 23.9%  respectively.  Comparatively,  tax  provisions  of
$910,000  and $1.9  million  were  recorded in the three and nine  months  ended
September 30, 1996, respectively,  representing effective tax rates of 21.5% and
19.6% respectively. The Company's effective tax rate is largely dependent on the
proportion of the Company's  income earned in different tax  jurisdictions.  The
Company  is  currently  eligible  for a 10% tax rate on  "manufacturing"  income
earned in the Republic of Ireland.  The rate is not available for other types of
income  such as  income  earned  by the  Company  on its cash  investments.  The
eligibility for the 10% tax rate is the reason that the Company's  effective tax
rate is below the Irish  standard rate of 38%, and below the statutory  rates of
Canada and the United States.  There can be no assurances  that the Company will
continue to be eligible for this 10% tax rate in future periods.

<PAGE>

Liquidity and Capital Resources


Cash and cash equivalents  increased $5.0 million from $23.7 million at December
31, 1995 to $28.7  million at September  30, 1996.  During the nine months ended
September  30, 1996,  $4.3 million of cash was provided by operating  activities
representing an increase of $2.4 million over the corresponding  period in 1995.
This  increase was due  primarily to the increased net income in the nine months
ended September 30, 1996.

The Company  used $2.2 million to purchase  fixed assets  during the nine months
ended  September  30, 1996.  This  represents  an increase of $305,000  over the
corresponding  period in 1995.  The  Company  continues  to make  capital  asset
investments for  infrastructure  to support the business growth  experienced and
anticipated  in the next  fiscal  period.  The Company  expects to continue  its
capital asset investments in 1997.

During the nine months  ended  September  30, 1996 the Company  issued  Ordinary
Shares pursuant to exercises of options under the employee stock option plan for
proceeds of approximately $787,000. On June 24, 1996, the Company issued 100,000
Ordinary   Shares  in  a  public   offering  for  proceeds  to  the  Company  of
approximately  $2.6 million before expenses.  Also, during the nine months ended
September  30, 1996 the  Company  paid public  offering  costs of  approximately
$583,000 and received  $100,000 on the repayment of an employee  share  purchase
loan.

As of  September  30,  1996  the  Company  had  $15.1  million  in net  accounts
receivable. The average days sales outstanding ("DSO") at September 30, 1996 was
approximately  94 days as compared to  approximately  121 at September 30, 1995.
DSO is calculated based on the average daily sales of the immediately  preceding
three month period divided by the trade accounts  receivable  balance at the end
of the period.

The  Company  believes  that  existing  cash  balances  and funds  generated  by
operations  will be  sufficient  to meet its  anticipated  liquidity and working
capital requirements through at least fiscal 1997.

Certain Factors That May Affect Future Results

This Quarterly Report contains forward-looking statements that involve risks and
uncertainties.  The Company's actual results may differ  significantly  from the
results discussed in the forward-looking  statements.  A number of uncertainties
exist that could  affect the  Company's  future  operating  results,  including,
without  limitation,  the  Company's  ability to retain  existing  customers and
attract new  customers,  the Company's  ability to attract and retain  qualified
employees  the  Company's  continuing  ability  to  develop  products  that  are
responsive  to the  evolving  needs  of its  customers,  increased  competition,
changes in operating  expenses, foreign  currency  exchange rates, the Company's
continued  ability  to take  advantage  of  favorable  tax  treatment  currently
available to the Company, and general economic factors.

To date, a substantial  portion of the Company's total revenues has derived from
a small number of  customers.  This  concentration  of  customers  can cause the
Company's  revenues and earnings to fluctuate from quarter to quarter,  based on
these  customers'  requirements  and the timing of their  orders.  A significant
decrease  in  business  from any of its major  customers  would  have a material
adverse  effect on the Company's  business,  financial condition, and results of
operations.

The Company  competes  with both  independent  providers of systems and services
like  the   Company  and  with   internal   billing   departments   of  existing
telecommunications  service providers,  many of which have substantially greater
financial,  technical,  sales, marketing and other resources, as well as greater
name recognition,  than the Company.  There can be no assurance that the Company
will be able to compete  successfully with its existing  competitors or with new
competitors.

<PAGE>

The Company's future success depends in large part on its ability to develop new
customer  relationships  with successful  telecommunications  service providers.
There  can be no  assurance  that  the  Company  will be able  to  develop  such
relationships  or that service  providers  that become  customers of the Company
will be  successful.  Historically,  the Company has been dependent on long-term
customer relationships and therefore,  the failure of the Company's customers to
compete  effectively  in the  telecommunications  market  could  have a material
adverse  effect on the Company's  business,  financial  condition and results of
operations.

Although the Company has developed  software for UNIX-based  operating  systems,
the  Company's  billing  software  currently  runs  primarily  on the IBM AS/400
platform  which  represents  a leading  platform  for  existing  and new billing
systems.  If there  should be a rapid  shift  away from the  current  use of the
AS/400  platform by the  telecommunications  industry for  billing,  the Company
would be  required  to expend  substantial  capital  resources  to  develop  new
software and likely experience delays or losses in customer orders.

The  Company's  success  will depend  upon its  ability to enhance its  existing
products and to introduce  new products and features to meet  changing  customer
requirements.  The  Company  is  currently  devoting  significant  resources  to
refining  and  expanding  its  base  software  modules  and  to  continuing  the
development  of  billing  software  that will  operate on  UNIX-based  operating
systems.  If the Company were unable,  due to resource,  technological  or other
constraints,  to adequately anticipate or respond to such changes, the Company's
business,  financial  condition  and results of  operations  would be materially
adversely affected.

Historically,  the Company's sales outside the United States have  represented a
significant  portion of the Company's  total  revenues,  and the Company expects
that non-U.S.  operations will continue to account for a significant  portion of
its revenues in the future. The Company's  international  business is subject to
risks  such as  fluctuations  in  exchange  rates,  difficulties  or  delays  in
developing  and  supporting  non-English  language  versions  of  the  Company's
products, political and economic conditions in various jurisdictions, unexpected
changes  in  regulatory   requirements,   tariffs  and  other  trade   barriers,
difficulties  in staffing and managing  foreign  operations and longer  accounts
receivable payment cycles.

Fluctuations  in  exchange  rates  may have a  material  adverse  effect  on the
Company's results of operations,  particularly its operating margins,  and could
also result in exchange losses.  The impact of future exchange rate fluctuations
on the Company's results of operations cannot be accurately predicted.  To date,
the Company has not sought to hedge the risks  associated  with  fluctuations in
exchange rates, but may undertake such transactions in the future.  There can be
no  assurance  that any hedging  techniques  implemented  by the Company will be
successful  or that the Company's  results of operations  will not be materially
adversely affected by exchange rate fluctuations.

The Company has  significant  operations and generates a substantial  portion of
its taxable  income in the  Republic of Ireland,  and,  under an  incentive  tax
program due to terminate in 2010,  is taxed on its  "manufacturing  income" at a
10% rate, which is substantially lower than U.S. tax rates. If the Company could
no longer  qualify  for this 10% tax rate or if the tax laws were  rescinded  or
change,  the  Company's net income could be materially  adversely  affected.  In
addition,  if U.S.,  Canadian or other foreign tax authorities were to challenge
successfully  the manner in which profits are  recognized  among the Company and
its subsidiaries,  the Company's effective tax rate could increase, and its cash
flow and results of operations could be materially adversely affected.

<PAGE>


                               SAVILLE SYSTEMS PLC

                           PART II - OTHER INFORMATION



Item 1.  Legal Proceedings

         None

Item 2.  Changes in Securities

         None

Item 3.  Defaults Upon Senior Securities

         None

Item 4.  Submission of Matters to a Vote of Security Holders


         None


Item 5.  Other Information

         None


Item 6.  Exhibits and Reports on Form 8-K


         (a)  Exhibits

               The exhibits  listed in the Exhibit  Index as part of or included
               in this report.

         (b)   Reports on form 8-K

               None

<PAGE>

                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                                     SAVILLE SYSTEMS PLC
                                  (Registrant)






Date: November 12, 1996                     By:      /s/ John J. Boyle, III
     -------------------------------           ----------------------------

                                                        John J. Boyle, III
                                                        President & CEO






Date: November 12, 1996                     By:      /s/ Marc Venator
      ------------------------------           ----------------------------

                                                        Marc Venator
                                                        Chief Financial Officer
                                                        (Principal Financial and
                                                             Accounting Officer)
<PAGE>


                               SAVILLE SYSTEMS PLC
                                FORM 10-Q REPORT
                FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1996


                                INDEX TO EXHIBITS


Exhibit No.            Description                                          Page

11.0                    Statement re:  Computation of Per Share
                                       Earnings                               14

27.0                    Financial Data Schedule                               15