EXHIBIT 10(d)

Annual Performance Incentive Plan

Under the Annual Performance Incentive Plan, executive officers of the 
Company may be entitled to receive performance related cash payments 
provided that annual, Committee-established performance objectives are 
met.  At the beginning of the year, the Executive Compensation and 
Benefits Committee approves for each officer not participating in the 
Executive Performance Incentive Plan, an annual incentive target and 
maximum opportunity expressed as a percentage of annual base salary.  
The Committee also establishes overall Document Processing threshold, 
target and maximum measures of performance and associated payment 
schedules.  For 1995, the performance measures are profit before tax 
(30%), return on assets (20%), cash generation (20%) and customer and 
employee satisfaction (30%).  Additional goals are also established for 
each officer that includes business unit specific and/or individual 
performance goals and objectives.  The weights associated with each 
business unit specific or individual performance goal and objective used 
vary and range from 10 percent to 55 percent of the total.  Actual 
performance payments are subject to approval by the Committee following 
the end of the year.