(a) Business Development. The Company is a Nebraska corporation which -------------------- became incorporated on December 12, 1945. During the fiscal year ended July 31, 1993, the Company phased out remanufacturing of engines and increased its remanufacturing and sale of component automotive parts to other Ford Authorized Remanufacturers. The Company continues to market and distribute remanufactured engines. The Company's current source for such remanufactured engines is Ford Motor Company. Previously, the Company's source for such engines was other Ford Authorized Remanufacturers. The Company also distributes Ford branded parts and products to Ford dealers, including, without...