Document:

NETSCAPE SOFTWARE

                               FINANCIAL AGREEMENT

                                November 4, 1999

The following  software  products will be offered to  WordCruncher  for purchase
through the following financial  agreement between three parties:  WordCruncher,
IBS and Access  Graphics.  This  agreement will be in effect upon software order
placement and will conclude upon final payment made by WordCruncher.

1.       Netscape Software products be purchased for $268,068.72. Please see the
         IBS Quotation NAS201 dated 11/4/99.

2.       WordCruncher will be extended a 40-day net purchase  arrangement on the
         transaction.  WordCruncher  may pay  prior to net 30 and  receive a 1-%
         discount on the invoice amount.  WordCruncher  has the option of paying
         any amount of money upon order. The total amount payable on the invoice
         after the 40-day period will carry a 1-% carry fee per 30-day period.

3.       WordCruncher  may elect to pay the 1-% carry charge for a  twelve-month
         period.  On or before the 12th month,  the total  amount of the invoice
         must be paid in full.

4.       This transaction is final upon order.

/s/  D_____ S. Hoffler, Principal
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11/4/99ORACLE Credit Corporation                                 Payment Plan Agreement

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Customer:  Wordcruncher Internet Technologies Inc.

Address:   405 East, 12450 South, Suite B
           Draper, Utah  84020

Phone:     801 816-9904

PPA No.:
        ----------------------------------------
Effective Date:
               ---------------------------------

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Executed by Customer (authorized signature)

By: /s/ Kenneth W. Bell
   -----------------------------------------

Name:   Kenneth W. Bell
     ---------------------------------------

Title:  Senior V.P. & CFO
     ---------------------------------------

Executed by Oracle Credit Corporation:

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

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

Title:
      --------------------------------------
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The Payment Plan Agreement ("PPA") is entered into by Customer and Oracle Credit
Corporation  ("OCC") to provide for the payment of the System Price specified in
a Payment  Schedule on an  installment  basis.  The System (as defined below) is
being  acquired  from Oracle  Corporation,  an alliance  member/agent  of Oracle
Corporation or any other party providing any portion of the System ("Supplier").
Each  Payment  Schedule  shall  specify  the  Software  and other  products  and
services,  which items  together with any upgrade,  transfer,  substitution,  or
replacement  thereof,  shall comprise the "System." Each Payment  Schedule shall
incorporate  the terms and  conditions of the PPA to form a "Contract,"  and the
System  specified  therein shall be subject to the terms and  conditions of such
Contract.  The System  shall be licensed  or  provided  to Customer  directly by
Supplier  pursuant  to the  terms of the Order and  Agreement  specified  in the
Contract. Except as provided under the Contract,  Customer's rights and remedies
under  the  Order  and  Agreement,  including  Supplier's  warranty  and  refund
provisions, shall not be affected.

1.  PAYMENT  SCHEDULE:  Customer  agrees  to pay  OCC  the  Payment  Amounts  in
accordance  with  the  Contract,  with  each  payment  due  and  payable  on the
applicable  Due Date.  If full payment of each Payment  Amount and other amounts
payable is not received by OCC within 10 days of each Due Date.  Customer agrees
to pay to OCC interest on the overdue  amount at the rate equal to the lesser of
one and one-half percent (1.5%) per month, or the maximum amount allowed by law.
Unless stated  otherwise,  Payment  Amounts exclude any applicable  sales,  use,
property  or any  other  tax  allocable  to the  System  Agreement  or  Contract
("Taxes").  Any amounts or any Taxes payable  under the Agreement  which are not
added to the  Payment  Amounts  due under the  Contract  are due and  payable by
Customer,   and  Customer  shall  remain  liable  for  any  filing  obligations.
Customer's  obligation  to  remit  Payment  Amounts  to OCC or its  assignee  in
accordance  with  the  Contract  is  absolute,  unconditional,   noncancellabel,
independent,  and  shall  not be  subject  to  any  abatement,  set-off,  claim,
counterclaim,  adjustment,  reduction, or defense for any reason,  including but
not limited to, any termination of any Agreement, or performance of the System.

2. ASSIGNMENT:  Customer hereby consents to OCC's assignment of all or a portion
of  its  rights  and   interests  in  and  to  the  Contract  to   third-parties
("Assignee").  OCC shall provide Customer notice thereof. Customer and OCC agree
that  Assignee  shall not,  because of such  assignment,  assume any of OCC's or
Supplier's  obligations to Customer.  Customer shall not assert against Assignee
any claim, defense, counterclaim or setoff that Customer may have against OCC or
Supplier.  Customer waives all rights to make any claim against Assignee for any
loss or damage of the System or breach of any warranty,  express or implied,  as
to any matter  whatsoever,  including  but not limited to the System and service
performance,   functionality,   features,   merchantability  or  fitness  for  a
particular purpose, or any indirect,  incidental or consequential damage or loss
of business.  Customer  shall pay Assignee all amount due and payable  under the
Contract,  but shall  pursue  any  claims  under any  Agreement  solely  against
Supplier.  Except when a Default  occurs neither OCC nor Assignee will interfere
with  Customer's  quiet  enjoyment or use of the System in  accordance  with the
Agreement's terms and conditions.

3. DEFAULT;  REMEDIES: Any of the following shall constitute a Default under the
contract:  (1) Customer  fails to pay when due any sums due under any  Contract;
(ii) Customer breaches any  representation or fails to perform any obligation in
any Contract;  (iii)  Customer  materially  breaches or  terminates  the license
relating to the Software; (iv) Customer defaults under a material agreement with
Assignee;  or (v)  Customer  becomes  insolvent or makes an  assignment  for the
benefit of cr4editors, or a trustee or receiver is appointed for Customer or for
a substantial part of its assets,  or bankruptcy,  reorganization  or insolvency
proceedings shall be instituted by or against Customer.

In the  event of a  Default  that is not cured  within  thirty  (30) days of its
occurrence,  OCC may: (i) require all outstanding Payment Amounts and other sums
due and  scheduled  to become due  (discounted  at the lesser of the rate in the
Contract or five percent (5%) per annum simple  interest) to become  immediately
due and  payable  by  Customer;  (ii)  pursue  any  rights  provided  under  the
Agreement,  as well as terminate all of Customer's  rights to use the System and
related services,  and Customer agrees to cease all use of the System; and (iii)
pursue any other rights or remedies  available at law or in equity. In the event
OCC  institutes  any action for the  enforcement  of the  collection  of Payment
Amounts,  there shall be due from Customer,  in addition to the amount due above
all costs and expenses of such action,  including reasonable attorneys' fees. No
failure or delay on the part of OCC to  exercise  any right or remedy  hereunder
shall operate as a waiver thereof,  or as a waiver of any subsequent breach. All
remedies are  cumulative and not exclusive.  Customer  acknowledges  that upon a
default under the Contract,  no party shall license,  lease, transfer or use any
Software in mitigation of any damages resulting from Customer's default.

4.  CUSTOMER'S   REPRESENTATIVES   AND  COVENANTS:   Customer  represents  that,
throughout the term of the Contract,  the Contract has been duly  authorized and
constitutes a legal, valid, binding and enforceable  agreement of Customer.  Any
transfer or assignment of Customer's  rights or  obligations  in the System,  or
under the Agreement or the Contract  shall require  OCC's and  Assignee's  prior
written  consent.  A transfer  shall  include a change in majority  ownership of
Customer.  Customer agrees to promptly execute any ancillary  documents and take
further actions as OCC or Assignee may reasonably  request,  including,  but not
limited to, assignment notifications,  acceptance certificates,  certificates of
authorization,  registrations, and filings. Customer agrees to provide copies of
Customer's balance sheet,  income statement,  and other financial reports as OCC
or Assignee may reasonably request.

5.  MISCELLANEOUS.  The Contract shall constitute the entire  agreement  between
Customer and OCC  regarding the subject  matter  herein and shall  supersede any
inconsistent terms set forth in the Order,  Agreement or any related agreements,
Customer purchase orders and all prior oral and written  understandings.  If any
provision  of the  Contract is  invalid,  such  invalidity  shall not affect the
enforceability  of the remaining terms of the Contract.  Customer's  obligations
under the Contract  shall commence on the  Eff3ective  Date  specified  therein.
Except for payment terms specified in the Contract. Customer remains responsible
for all the obligations  under each Agreement.  Each Payment  Schedule,  and any
changes to a Contract or any related  document,  shall take effect when executed
by OCC.  The Contract  shall be governed by the laws of the State of  California
and shall be deemed executed in Redwood Shores, CA as of the Contract  Effective
Date.

<PAGE>
ORACLE Credit Corporation                                       Payment Schedule
                                                          (Oracle Product) No. 1
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Customer:  Wordcruncher Internet Technologies Inc.

Address:   405 East, 12450 South, Suite B
           Draper, Utah  84020

Contact:
        ----------------------------------------

Phone:     801 816-9904

Order:
      ------------------------------------------

Agreement:
          --------------------------------------

PPA No.:
        ----------------------------------------

--------------------------------------------------------------------------------
Executed by Customer (authorized signature)

By: /s/ Kenneth W. Bell
   -----------------------------------------

Name: Kenneth W. Bell
     ---------------------------------------

Title: Senior VP & CFO
     ---------------------------------------

Executed by Oracle Credit Corporation:

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

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

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

Payment Schedule Effective Date:
                                -----------------------
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System                                      Payment Schedule:
------                                      ----------------
                                            Payment Amount  Due Date:
Software:       $136,512.00                 1 @ $76,954     Due at signing
Support:        $120,000.00  one year       4 @ $49,069     Due 01-Feb-00,
                                                            01-May-00, 01-Aug-00
Education:                                                  and 01-Nov-00
Consulting:
Other:                                 Five (5) payments due as set forth above.
System Price:   $256,512.00
--------------------------------------------------------------------------------
Optional (if this box is checked):

|X| The Customer has ordered the System from an alliance  member/agent of Oracle
Corporation  whose name and address are specified below.  Customer shall provide
OCC with a copy of such Order. The System shall b directly  licensed or provided
by the Supplier  specified in the applicable Order and Agreement,  each of which
shall be considered a separate contract. Customer has entered into the Order and
Agreement based upon its own judgment, and expressly disclaims any reliance upon
statements made by OCC about the System,  if any Customer's  rights with respect
to the  System  are as set  forth in the  applicable  Order  and  Agreement  and
Customer  shall have no right to make any claims under such Order and  Agreement
against OCC or its Assignee.  Neither Supplier nor any alliance  member/agent is
authorized to waive or alter any term or condition of this  Contract.  If within
ten days of the Payment  Schedule  Effective Date, OCC is provided with Customer
invoices  for the  System  specifying  applicable  Taxes,  then  OCC may add the
applicable Taxes in accordance with this Contract.

Alliance Member/Agent:  Integrated Business Solutions

Address:                505 East 200 South, Suite 401, Salt Lake City, UT  84102

Contact:                Deborah Hoffler  Phone:   801-328-4567
--------------------------------------------------------------------------------

This payment Schedule is entered into by Customer and Oracle Credit  Corporation
("OCC") for the acquisition of the System from Oracle  Corporation,  an alliance
member/agent  of Oracle  Corporation or any other party providing any portion of
the System  ("Supplier").  This Payment  Schedule  incorporates by reference the
terms and conditions of the  above-referenced  Payment Plan Agreement ("PPA") to
create a separate Contract ("Contract").

A. PAYMENTS: This Contract shall replace Customer's payment obligation under the
Order and Agreement to Supplier, to the extent of the System Price listed above,
upon Customer's  delivery of a fully executed  Order,  Agreement,  PPA,  Payment
Schedule,  and any other  documentation  required by OCC,  and  execution of the
Contract by OCC.  Customer  agrees that OCC may add the applicable  Taxes due on
the  System  Price  to each  Payment  Amount  based on the  applicable  tax rate
invoiced by Supplier at shipment.  OCC may adjust subsequent  Payment Amounts to
reflect  any change or  correction  in Taxes due. If the System  Price  includes
support fees for a support  period that begins after the first  support  period,
such future support fees and the then relevant Taxes will be paid to Supplier as
invoiced in the applicable  support period from the Payment Amounts  received in
that  period.  The balance of each  Payment  Amount,  unless  otherwise  stated,
includes a proportional  amount of the remaining  components of the System Price
excluding such future support fees, if any.

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