* 08/04/08

08/05/08
08/05/08
08/18/08
08/26/08
09/02/08

09/02/08

09/04/08

* 09/05/08
09/05/08

09/05/08

09/12/08
09/17/08
09/18/08
09/19/08
09/22/08

09/22/08

09/22/08
09/23/08
09/23/08

09/23/08

09/23/08.

09/23/08

09/23/08
09/29/08

09/29/08

10/02/08
10/02/08
10/02/08

10/02/08

10/03/08
10/07/08

10/08/08

10/08/08
10/09/08
10/10/08

10/10/08

10/13/08
10/13/08
10/14/08
10/14/08
10/14/08
10/20/08

Martin, Lawrence
Gampel, Peter
Martin, Lawrence
Gampel, Peter
Gampel, Peter
Gampel, Peter

Martin, Lawrence

Kotzen, Richard

Gampel, Peter
Gampel, Peter
Kotzen, Richard
Heuer, Christian
Gampel, Peter
Gampel, Peter

Gampel, Peter
Gampel, Peter

Martin, Lawrence

Wilhelm, William
Gampel, Peter
Gampel, Peter

Kotzen, Richard

* Martin, Lawrence

Martin, Lawrence

Witheim, Willlam
Gampel, Peter

Martin, Lawrence

‘Gampel, Peter
Gampel, Peter
Kotzen, Richard

Martin, Lawrence

Gampel, Peter
Kotzen, Richard

Gampel, Peter

Wilheim, William
Martin, Lawrence
Gampel, Peter

Martin, Lawrence

Gampel, Peter
Martin, Lawrence
Gampel, Peter
Gampel, Peter
Martin, Lawrence
Gampel, Peter

1,75

0.50
1.00

0.25
1.60

2.50

0.50
0.50
1.25
1.25

1.50
2.00
1.00
2.60
4,50

1.00

0.25
0.50
0.50

1.50

2.50

0.50

0.25
2.50

0.75

1.00
1.50
1,76

1.00

0.75
0.75

3.00

0.50
0.50
4.00

2.00

4.00
2.00
1.00
1.75
1,00

0.50

20.00

245,00

162.50
140.00
650.00

81.25
487.50

* 380.00

RPE

190.00
162.50
406.25
475.00

307.50
650.00
325.00
812.50
487.50

140.00

102.50
162.50
162.50

$70.00

R a 350.00
70.00

102.50
812.50

105.00

345.00
$17.50
735.00

150.00

258,75
315.00

1,035.00

ee 230.00

75.00
1,380.00

300.00

1,380.00
300.00
345.00
603.75
150.00
172.50

115,753.75

CONFIDENTIAL

Determining and quantifying adjustments for discussion with both
parties.

internal discussions

‘Compiling adjustments worksheet.

site visit

client call

re tax issue

Making corrections to the report based on Dave Hamel's comments.
and tax effecting the real estate entity

Call with Walter Wicke and Andy Crews about the incentive mgt fee
on sales of dealership showing formula and what occured on Toyota

call w. kotzen, ete

call w/ client

Conf Call with AC WW PG RK Regarding valaution issues and
incentive mgt formula

Discuss management fee under change of control,

call w/ Marle McKay and document review

re buyout schedules and call w/ Marie McKay

Re Alternative calculation

letter re altemative calc'n

Dictate letter for Peter regarding review of alternative calculation,

Supplemental letter of value

letter draft sent to parties

calls w/ B. Wilhelm and R. Kotzen

Discuss with Peter Gampel the computation walter wickes questions
and reveiw imf computation

Updating report to reflect "Crowe Horwath LLP" name change and re-
review prior to completion.

Editing Alternative Calculation Letter, based on Peter's comments, to
be sent to client.

Peter Gampel regards supplemental letter

reconciliation schedute and communications

Editing reconciliation of values between preliminary report and most
recent spreadsheet.

prep'n for meeting

conference cail w/ M. Schols, H. Kinser, R. Kotzen

Conference call with Shols and his attomey about the valuation

Helping provide materials for phone call with Schols and his attorney.

call w/ D. Hamet

Kotzen and Walter Wicke on Schols Call Last week

Review of H. Kinser letter, tax issue analyzed; internal disc w/ R.
Kotzen and B, Wilhelm

-_ , Peter regards tax deduct on Realty and other matters/ Rick Kotzen re:

form and content of report

converting word document report Into pdf format.

various calls w/ A. Crews; D. Hamel; M, McKay; H. Kinser, report
revisions; supp. letter changes.

Editing schedules to remove tax affect on real estate valuation. Then
adding it back for the NH transfer portion. Putting schedules into pdf
format,

Report finalization; supp. letter changes, eto.
Editing fetter with table for calculation. discussion and review
‘Supervisory review

int disc.; report finalization; letter modifications

Finalizing report and schedules.

report issuances

Total Professional Fees
Total Expenses

Total Fees and Expenses

WICK03381


075/63
07/15/08

07/15/08

07/16/08
07/16/08

07/16/08
07/16/08

O71 7108

07/17/08
07/17/08
07/17/08
07/1708

07/17/08

07/18/08
07/18/08

07/18/08

07/19/08

07/20/08
07/21/08
07/21/08
07/21/08
07/21/08
07/21/08
07/22/08
07/22/08
07/22/08
07/22/08
07/23/08
07/23/08
07/23/08
07/23/08
07/23/08

07/23/08

07/24/08
07/2408
07/24/08

07/24/08

07/24/08

07/25/08
07/25/08
07/25/08

07/25/08

07/29/08
07/29/08
07/30/08

07/30/08 3.

07/30/08
07/30/08
07/31/08
07/31/08

CONFIDENTIAL

Heuer, Christian
Martin, Lawrence

Wells, Linda

Gampel, Peter
Heuer, Christian

Marosz, Thomas
Martin, Lawrence

Gampel, Peter

Gampel, Peter
Heuer, Christian
Martin, Lawrence
Wells, Linda

Wilhelm, William
Gampel, Peter

Heuer, Christian

Martin, Lawrence

Martin, Lawrence

Gampel, Peter
Gampel, Peter
Heuer, Christian
Kotzen, Richard
Martin, Lawrence
Wilhetm, William
Gampel, Peter
Kotzen, Richard
Ravalo, Arlene
Wilhelm, William
Castro, Cherl
Gampel, Peter
Kotzen, Richard
Martin, Lawrence:
Martin, Lawrence

Ravalo, Arlene

Castro, Cheri
Gampel, Peter
Kotzen, Richard

Ravalo, Arlene

Ravalo, Arlene

Gampel, Peter
Kotzen, Richard
Ravalo, Arlene

Ravalo, Arlene

Gampel, Peter
Martin, Lawrence
Gampel, Peter
Gampel, Peter
Kotzen, Richard
Martin, Lawrence
Gampel, Peter

_ Martin, Lawrence

4,00
7.00

1.00

5,00
9,00

1.00
9,00

1.25

2.50
8.00
7.00
0.25

0.50

3.50
6.00

7.00

6.00

4.00
7.00
3.00
0.75
6.50
0.25
12,00
6.50
1.00
4.00
2.50
7.00
0.75
2.00
4,00

4.75

1.00
8.00
0.75

1.50

4

820.00
980.00

74.00

1,625.00
1,845.00

270.00
1,260.00

406.25

812.50
1,640.00
980.00
18.50

205.00

1,137.50
1,230.00

980.00

840.00

1,300.00
2,276.00
615.00
285.00
910.00
102.50
3,900.00
2,470.00
210.00
1,640.00
250.00
2,275.00
285.00
280.00
560.00

997.50

100.00
2,600.00
285,00

315.00

6.50 x 1,368.00

6.50
0.50
0.75

2.00

3.00
11.50
1.25
4,75
“4.25
8.00
5.75
6.00

K

f

2,112.50
190.00
187.50

420.00

975.00
1,610.00
406.25
1,543.75
475,00
1,120.00
1,868.75
840.00

report preparation/client call .
Conference with team members. Model modifications. Continue report
writing.

ERI Report - Chairman of Board - to be invoiced at 2 positions @
$100 each

doc review, int discuss., etc.

report preparation

Teleconf re dealership valuation approaches & certain item regarding
5 dealerships

Conference call, report modifications and review, model modifications
and review.

calls w/ A. Crews ; D, hamel and calls to David McArdle and Jamie
Justas at cushman wakefield

Int disc.; doc review, etc .

report preparation

Report writing, model tweaks, etc.

ERI Report revision (add 90th percentile) - Chairman of Board
Regards marketability discounts and owner and manager salaties and
internal discussions, client call, analysis

report preparation

AutoFair Report writing and model tweaking. Phone conversation with
PG and CH

Report writing and mode! modifications based on Friday's
conversation with PG and CH.

report review

report prep'n; Int disc.; calls to client, etc.

report preparation

discussion with regarding multipties

Report writing and modifications

Intemal call

report writing/editing

Review report and schedules and discuss with peter gampel
Discussions wi P, Gampel re: Autofair and revisions.

report review

changes to valuation report

calls to client; report writing, etc.

Calls with Peter Gampel

Model modifications and report.

AutoFair made! modifications.

Forward models to LM for changes; work on revisions and math check
to Realty and Used Car models; start reviewing Keller and Autofair
1477 models; reformatting of models, etc.

changes to financial report

report review

Confemece cail with Peter Gampel on Valuation

Revisions to report; incorporate figures; changes per PG; update
formatting CV's etc.

‘Cont. math checks and reviews of models and various ravisions;
teview underlying information, etc.

Issuance of report, calls, etc.

Call with Peter Gampet

Preparation of final PDF schedules and report to cilent.

Final check on models; revisions and discussions w/ P. Gampel.

meetingt w/ L. Martin re report and call w/ Dave Hamel, etc.
‘Addressing client comments regarding report and models.
conference call

report changes; meeting w/ L. Martin

conf call regarding draft

Autofair adjustments per client and report modifications.
teport review modifications

Report writing and preparing draft to send to client,

WICK03380



March 16, 2009
Ft. Lauderdale, FL

I'm assuming they -- they do it properly, and it's

commensurate with the -- with the projects.

Q. But you -- you've told us there may be things

like phone calls that don't get recorded and don't get

inputted into the system?

A. I'm saying I may not have put time in. I

don't ~- I can't speak on behalf of my colleagues. But,

as I mentioned, since we record it in terms of a quarter

hour, if I had a five-minute phone call, I just may not

charge the time, or I may forget to charge, you know,

that time for the engagement.

Q. Okay.

MR. GRILL: Let's have this marked. I'm not

sure what I'm up to at this point.

THE COURT REPORTER: 38.

MR. GRILL: That'll be 38.

(Photocopy of Document was marked Gampel Exhibit \

No. 38 for identification and is attached hereto.)

Q. (By Mr. Grill) Take a look, if you will,

Mr. Gampel, at Exhibit 38. Do you recognize the

document? There may be some handwriting on it which you

can ignore unless you recognize it.

A. I do.
Q. And what is the document?

A. This document is a summation of time charges

Alderson Reporting Company
1-800-FOR-DEPO



AutoFair Group of Companies
05/01/2008 to 10/22/2008
FEES
Date Timekeaper
05/29/08 — Gampel, Peter
08/30/08 Martin, Lawrence
06/30/08 —_—Ravalo, Arlene
06/02/08 + Gampel, Peter
06/02/08 —_Gillhaus, Steven
06/02/08 Martin, Lawrence
06/02/08 —_—Ravalo, Adene
06/03/08 —_Gillhaus, Steven
06/03/08 Martin, Lawrence
08/04/08 Glaus, Steven
06/04/08 Martin, Lawrence
06/04/08 Ravalo, Arlene
06/05/08 Heuer, Christian
08/05/08 Martin, Lawrence
06/06/08 Martin, Lawrence
06/06/08 ——_—Ravalo, Arlene
06/09/08 Hever, Christian
06/09/08 Martin, Lawrence
06/10/08 + Gampel, Peter
08/10/08 Heuer, Christian
06/10/08 Martin, Lawrence
06/10/08 — Martin, Lawrence
06/11/08 Gampel, Peter
06/11/08 Heuer, Christian
06/11/08 —Kotzen, Richard
06/11/08 Martin, Lawrence
06/12/08 Gampel, Peter
06/12/08 Hauer, Christian
06/12/08 —_Kotzen, Richard
06/12/08 Martin, Lawrence
06/12/08 Martin, Lawrence
06/16/08 Martin, Lawrence
06/17/08 Martin, Lawrence
06/18/08 Martin, Lawrence
06/19/08 |. Gampel, Peter
06/19/08: Martin, Lawrence
96/20/08 Martin, Lawrence
06/23/08  Gampel, Peter
06/23/08 Heuer, Christian
06/23/08 Martin, Lawrence
06/26/08  Gampel, Peter
CONFIDENTIAL

Engagement:

3.50
0.50
0.25
2.50

0.25
4.00

0.50
1.25
8.00

0.50
8.00

1.00
7.00
8.00

0.75
0.26
8.00

1.25
3.00
1.00
8.00
275
2.00
0.75
8.00

2.25

2.00
2.26

2.50

2.50
3.50

7.60

7.00

0.50
7.00

6.00
0.25
1.00

0.50
0.50

880130.001

Fees

1,137.50
70.00
52,50

812.50

43.75
560.00

106.00
218.75
1,120.00

87.50

1,120,00
105.00
205.00
980.00

4,120.00

187.50
51.25
1,120.00

406.25
615.00
140.00

1,120.00
893.75
410.00
285,00

1,120.00

731.25

410.00
855.00

360.00

350.00
490.00

1,060.00

980.00

162.50
980.00

840.00
81.25
205.00

70.00
162.50

Narrative

planning/ doc review
Created AWP database.

Discussion w/ L. Martin.

discussions, prelim. doc review

Phone conversation with Arlene Ravalo and Larry Martin regarding the
project.

Began to go through documents we've received and compile fisting.
Additionally, set up AWP and began putting relevant information into
it.

Discussion w/ L. Martin and S. Gillhaus re: engagement planning.

Review data received from client in FTP site and AWP file.
Going through files and determining what we have and what we still
need. Also, beginning to populate models

Phone conversation with Peter Gampel regarding contacting the
client, conversations with Artene Ravalo regarding scheduling, and
review of data received.

Populate models
Discussions w/ L. Martin re: status update.
document review; intemal discussions
Model input

Working with models.

Discussion w/ L. Martin - general questions re: work in progress, etc.

internal call

Model work and including adjustments to artive at AdjNAV and
Capitalized income.

internal meeting, etc.

model inputs.

model inputs

Finishing model work and writing report.

prep'n for conference call; document review

document review, internal discussions

Prepare for conference call on thursday

Models and report

conference call w/ A. Crews;D, Hamel; M. McKay and Crowe
personnel

conference call

Intial conference call on documents with Crews Hammel Mccay

Conference call with Andy Crews, Dave Hamel, Peter Gampel, Rick
Kotzen, etc. Discussed status of information received.

Report writing and summarizing meeting today. a
Economic and industry research

Economic and industry research. Detailed valuation report writing.
Report writing for AutoFair and addition of summary page for models.
Additionally, economic, industry, and market research to accompany
report,

calls w/ A. Crews and staff

Continued to write the report. Further, went through and updated our
request list,

Continue to write report

calllw. wick

internal discussions

Discussions with manager regarding model use and email drafted for
additional requests

WICK03378

CATHERINE PFLUEGER



06/26/08
06/26/08
06/26/08

06/26/08

06/26/08
06/27/08
06/27/08
06/27/08

06/27/08

06/27/08
06/28/08
06/30/08
07/01/08
07/01/08

07/01/08

07/02/08
07/03/08
07/03/08
07/03/08
07/07/08
07/07/08
07/07/08
07/08/08

07/08/08

07/08/08

07/08/08

07/09/08
07/09/08
07/10/08
07/10/08
o7/10/08
07/11/08
. OF7/11108
07/11/08
07/11/08

07/11/08

07/14/08
07/14/08
07/14/08
07/14/08

07/1408

07/14/08

0715/08
07/15/08

Gampel, Peter
Gampel, Peter
Heuer, Christian
Kotzen, Richard

Martin, Lawrence

Ravato, Arlene
Gampel, Peter
Gampel, Peter
Heuer, Christian

Martin, Lawrence

Martin, Lawrence:
Gampel, Peter
Martin, Lawrence
Gampel, Peter
Heuer, Christian

Martin, Lawrence

Martin, Lawrence
Gampel, Peter
Kotzen, Richard
Martin, Lawrence
Gampel, Peter
Gampel, Peter
Martin, Lawrence
Gampel, Peter

Martin, Lawrence

Martin, Lawrence

Martin, Lawrence

Gampel, Peter
Kotzen, Richard
Gampel, Peter
Heuer, Christian
‘Martin, Lawrence
Gampel, Peter
‘Gampel, Peter
Heuer, Christian
Heuer, Christian

Martin, Lawrence:

‘Gampel, Peter
Gampel, Peter
Gampel, Peter
Heuer, Christian

Kotzen, Richard
Martin, Lawrence

Gampel, Peter
Heuer, Christian

CONFIDENTIAL

0.75
2.75
1.00
1.50

450

1.00
O75
1.50
2.50

0.50

6.00
0.50
650
1.50
2,00

4.00

1.00
3.75
0.25
6.00
1.00
2.00
5.50
2.00

1.00

2.00

2.50

2.50
§.25
3.50
2.00

0.50
5.25
2.00
4.00

8.00

0.50
1.60
2.50

1.50

8.50

5.75
2.50

243.75
893.75
205.00
570.00

630.00

210.00
243,75
487.50
512.50

70.00

840.00
162.50
910.00
487.50
410.00

560.00

140.00
1,218.75
95.00
840.00
325.00
650,00
770,00
650.00

140.00

280.00

350,00

812,50
4,995.00
1,137.50

410.00

140.00

162.50
1,706.25

410.00

820.00

1,120.00

162.50
487.50
812.50
102.50

570.00

1,190.00

1,868.75
$12.60

call w/ Robert Dell'Osa, esq. re affidavit and gathering Info
prep for meeting

prep for cali

Conf call on entities

Preparation for the conference call tomorrow. Printing up material for
review during call. Reading news articles and company financials.
Further cleaning up models.

Research standards related to independence.

various call w/ C. Heuer and Robert Dell'Osa.

client call w staff

analysis and intemal call

Updating mode! and updating report per discussions with managers
Phone conversation with cllent. Discussion with Christian and typing
notes from conversation.

te signed declaration

Report modifications per discussion with Christian Hueur, Also,
‘adjusted Collision Center model per aforementioned discussion.
meeting re prelim schedules/modelting

call with Peter/Lary to raview model

Phone conversation with Peter Gampel and Christian Heuer,
regarding models and relevant issues. Working on models making
adjustments per conversation

Making adjustments to models based on discussion with PG and CH

Re meeting, calls, doc review
Mark Schol meeting

Adjusting models to reflect changes discussed with PG and CH.
Phone conversations with CH regarding additional items to perform.

call, int disc. doc review

legal docs, etc.

Working on models and making adjustments for February balances.
Reviewing legal documents and making copies.

‘schedule review

Putting together a package for Friday's meeting. Printing out
materials, looking through client requests to determine what/if any
summaries of financial data we've received.

Putting together a rent analysis for the rent expense incurred by the
individual entities and the fv of the property appraisals obtianed.

Completing the changes on the models. Looking up industry data for
the Collision Center, etc.

schedule review/document review

Meeting with Mark Schols in Fla

schedule review/document review

prep for conference

Preparation for Friday's meeting.

meeting w/ R. Kotzen

meeting w/ H. Kinser, M Sholes; and staff

conference call/internal discussions

conference call/internal discussions

5.5 hours spent in client interview. 2.5 hours spent drafting notes from
interview, etc.

call w/ r. kotzen

call w/ client;

document review; internal discussions. ‘

intemal call

Conference call with Walter Wicke Andy Crews David Hammel and
Peter Gampel about issues rasised by Andy Shols

Reviowing Firday's Meeting notes. Conference call with AutoFair
management, Working on models and making adjustments. Modifying
the AutoFair report.

call w/ client and internal discussions, document review

report preparation

“WICK03379