ePlus (PLUS) 10-K2008 FY Annual report

Filed: 3 Jul 08, 12:00am

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New words: affirmed, amortizable, apparent, appraisal, ascertaining, card, cleared, climate, COSO, coupled, cut, cutoff, dealing, deficit, disagree, disaster, disposition, Eleventh, forecasted, green, headquarter, home, infrequent, invoice, mitigate, NetApp, noncontrolling, nonfinancial, nonrecurring, observed, partially, pertain, preclude, proportionately, rarely, reevaluate, regularly, restructuring, SFAF, smaller, Sponsoring, statue, taxable, Treadway, underperformance, unintentional, voice, win

Removed: adjusted, administered, allocation, amounted, Ariba, attention, attest, auditing, Baltimore, bill, cap, case, center, Certify, characterized, classify, competing, confidence, considerably, critical, de, dealer, decision, defined, directed, discretion, diversion, dollar, Donna, Elcom, estate, favorable, Florida, GMAC, highest, hired, hold, impair, implemented, infringing, involving, Lose, manager, membership, metropolitan, moved, Nash, preferred, presentment, ProcureNet, published, quoted, reaction, reclassified, remedial, replacement, requiring, requisition, Robert, settled, shipment, sluggish, small, SourceOne, South, Southern, sustain, unpaid, Wesley, willfully, York

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EXHIBIT 21

SUBSIDIARIES OF ePLUS

ePlus Group, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Technology, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Government, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Capital, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Content Services, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary of ePlus Systems, inc.

ePlus Systems, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Canada Company, registered in Canada, a wholly-owned subsidiary of ePlus Capital, inc.

ePlus Document Systems, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Information Holdings, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary of ePlus Technology, inc.

ePlus Government Services, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary

ePlus Jamaica, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary of ePlus Group, inc.

ePlus Iceland, inc., a Commonwealth of Virginia corporation, a wholly-owned subsidiary of ePlus Group, inc.