Cabletron/Riverstone Reorganization
On August 6, 2001, Cabletron Systems [CS] ceased to exist, having split
up into separate companies - Riverstone Networks Inc., Enterasys
Networks Inc. and Aprisma Management Technologies Inc. The
reorganization has been accomplished by spinning off shares of
Riverstone Networks, Inc. and then merging Cabletron and Enterasys.
Aprisma will be a subsidiary of Enterasys and will, in turn, be spun off
before the end of the year.

To record the transactions in bivio, go to Accounting>Investments and
click on Cabletron. Click on the Spin Off icon. The ticker for the
spun-off company should be RSTN, The date should be 8/6/2001. You should
receive .513112 shares of Riverstone for every one share of Cabletron.
Enter the number of shares received, including any fractional shares for
which you received cash. For remaining basis, enter 66.27. Enter any
cash received for fractional shares, enter a remark if desired, and hit

If entering the data in NCA software, you will need to know the opening
price for Riverstone. You can use $13.89. Use the above .6627 for rem
basis, and don't enter anything for the price of the parent company.

Next, you should record the merger of Cabletron into Enterasys. This
should be straight-forward, since it is a one-for-one share merger. Go
to Accounting>Investments and click on Cabletron. Click on the merger
icon and enter the data. I would suggest using 8/7/01 as the date.

The spin off of Aprisma will take place later in the year, and should be
recorded at that time.

Rip West
Ridgway, CO