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                                                                   EXHIBIT 99.03


   LACERTE SOFTWARE CORPORATION AND LACERTE EDUCATIONAL SERVICES CORPORATION
        UNAUDITED CONDENSED COMBINED STATEMENT OF OPERATIONS INFORMATION

                                              
                                                   
                                               SIX MONTHS                  
                                                  ENDED                        
                                                MARCH 31,                      
                                                  1998                         
                                              ------------                     
                                             (IN THOUSANDS)
                                                                         
Net revenue............................         $ 64,208                       
Costs and expenses:                                                           
  Cost of goods sold:                                                         
     Product...........................            3,185                       
     Amortization of purchased software                                       
       and other.......................               --                       
  Customer service and technical                                              
     support...........................            3,523                       
  Selling and marketing................            2,442                       
  Research and development.............            8,925                       
  General and administrative...........            9,150                       
  Other acquisition costs, including                                          
     amortization of goodwill and                                             
     purchased intangibles.............               --                       
                                                --------                       
       Total costs and expenses........           27,225                       
                                                --------                       
       Income (loss) from                                                     
          operations...................           36,983                       
Interest and other income and expense,                                        
  net..................................              331                       
Gain on disposal of business...........               --                       
                                                --------                       
Net income (loss) before income taxes..           37,314                       
Provision for (benefit from) income                                           
  taxes................................               71                       
                                                --------                       
Net income (loss)......................         $ 37,243                       
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