Concentra Operating S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

CONCENTRA OPERATING CORPORATION

COMPUTATION OF RATIOS

Ratio of Earnings to Fixed Charges

(Unaudited)

	Years Ended December 31,															Six Months Ended June 30,
	1998			1999			2000			2001			2002			2002			2003
	(dollars in thousands)
Earnings:
Income (loss) before income taxes	$	41,794		$	(17,512	)	$	(2,360	)	$	(14,650	)	$	1,026		$	8,620		$	25,629
Less: Equity in earnings of unconsolidated subsidiaries net of related distributions		(218	)		(474	)		(1,210	)		(3,015	)		(850	)		(1,055	)		1,412
Fixed charges		25,282			44,126			77,438			77,042			75,560			39,111			35,003
Total earnings(1)	$	66,858		$	26,140		$	73,868		$	59,377		$	75,736		$	46,676		$	62,044
Fixed Charges:
Interest expense	$	18,021		$	35,779		$	68,932		$	67,250		$	63,981		$	33,256		$	29,284
Interest portion of rent expense		7,261			8,347			8,506			9,792			11,579			5,855			5,719
Total fixed charges	$	25,282		$	44,126		$	77,438		$	77,042		$	75,560		$	39,111		$	35,003
Ratio of earnings to fixed charges		2.6	x		0.6	x		1.0	x		0.8	x		1.0	x		1.2	x		1.8	x

(1) For purposes of determining the ratio of earnings to fixed charges, earnings include income from continuing operations before income taxes adjusted for fixed charges and equity in earnings of unconsolidated subsidiaries and related distributions. Fixed charges consist of interest on debt, including amortization of debt issuance costs, and one-fourth of rent expenses, which we estimate as the interest component of such rentals.