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Mesirow Exhibit D - the itemization of employees/tasks, as text
Monday, December 24 2007 @ 08:10 AM EST

Here, after many struggles, we have Exhibit D [PDF] as text, Mesirow Financial Consulting's itemization of employee tasks as the firm slaved away on SCO's behalf between September 14 and November 20, 2007. $449,702.30. For 1,263 hours.

A volunteer worked on this for a couple of days, and we struggled to find a format that would look as close to the original as possible while still working in Geeklog, and this is maybe the 7th try. So we hope you like it! He is one of the many, many volunteers who prefers to stay anonymous, so we'll just say a hearty thank you. It was a lot of work. If you note any errors, which in 53 pages of minutia is certainly possible, let us know, please, so we can perfect it.

He also did a couple of lovely bar graphs, for us showing the who-did-what-when at a glance, and as you'll see, two employees, Lyle Bauck and Bill Fasel, are the gladiators, as he put it, working 10 to 15-hour days, and the second chart showing dollars billed per day, so you can see who is bringing home the bacon. Everyone's got Saturday and Sunday hours, too. I put the charts on their own page, so they can be full size without slowing down the loading of this page.

EXHIBIT D



EXHIBIT D-1

The SCO GROUP, INC., et al.,
Bankruptcy Motions/Filings
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 09/26/07 Review most recent docket related to The SCO Group. 0.1 $350.00 $35.00
Smith, Susan 10/05/07 Read Novell Lift of Stay Motion. 0.4 620.00 248.00
Bauck, Lyle 10/07/07 Read and review various Motions filed with the Court including Novell Motion to lift stay and Novell SVRX royalties. 2.1 350.00 735.00
Zoha, Todd 10/07/07 Read and review (i) Novell's Motion for Relief from Automatic Stay, (ii) Novell's Motion for Order Directing the Debtors to Remit Undisputed Future SVRX Royalties to Novell Upon Receipt and (iii) Administrative Order Establishing Procedures for Interim Monthly Compensation of Professionals. 1.1 580.00 638.00
Allison, Tom 10/22/07 Review draft Bid Procedures Motion. 2.0 690.00 1,380.00
Allison, Tom 10/22/07 Review with Debtor Counsel (Berger Singerman) modifications to draft Bid Procedures Motion. 1.2 690.00 828.00
Fasel, Bill 10/22/07 Review draft Bid Procedures Motion. 2.0 650.00 1,300.00
Fasel, Bill 10/22/07 Review with Debtor Counsel (Berger Singerman) modifications to draft Bid Procedures Motion. 1.2 650.00 780.00
Zoha, Todd 10/22/07 Review and update the Emergency Motion of the Debtors for an Order (a) Approving Asset Purchase Agreement. (b) Establishing Sale and Bidding Procedures, and (c) Approving the Form and Manner of Notice of Sale. 0.3 580.00 174.00
Fasel, Bill 10/23/07 Review revised Bid Procedures Motion. 1.3 650.00 845.00
Allison, Tom 10/23/07 Review revised Bid Procedures Motion. 1.3 690.00 897.00
Fasel, Bill 10/29/07 Participate in call with Berger Singerman to discuss preparation for Bid Procedures Hearing on 11/6. 1.2 650.00 780.00
Fasel, Bill 10/29/07 Review draft Sale Motion. 0.8 650.00 520.00
Allison, Tom 10/29/07 Participate in call with Berger Singerman to discuss preparation for Bid Procedures Hearing on 11/6. 1.2 690.00 828.00
Fasel, Bill 10/30/07 Prepare with Berger Singerman to discuss potential issues to be raised at the Bid Procedures hearing. 0.5 650.00 325.00
Fasel, Bill 10/30/07 Participate in call with Berger Singerman to discuss preparation for Bid Procedures Hearing on 11/6. 0.5 650.00 325.00
Allison, Tom 10/30/07 Prepare with Berger Singerman to discuss potential issues to be raised at the Bid Procedures hearing. 0.5 690.00 345.00
Allison, Tom 10/30/07 Participate in call with Berger Singerman to discuss preparation for Bid Procedures Hearing on 11/6. 0.5 690.00 345.00
Zoha, Todd 10/30/07 Read and review the SCO Severance Order to understand its impact on filing a revised Schedule F for SCO Operations, Inc. 0.7 580.00 406.00
Fasel, Bill 11/01/07 Participate in call with Greenberg Traurig regarding outstanding issues related to Mesirow's retention agreement. 0.7 650.00 455.00
Zoha, Todd 11/01/07 Review Novell's and IBM's objections to Debtor's Emergency Motion for an Order (A) Approving Asset Purchase Agreement, (B) Establishing Sale and Bidding Procedures, and (C) Approving the Form and Manner of the Notice of Sale. 1.5 580.00 870.00
Allison, Tom 11/01/07 Participate in call with Greenberg Traurig regarding outstanding issues related to Mesirow's retention agreement. 0.7 690.00 483.00
Fasel, Bill 11/02/07 Review Novell's and IBM objections to the Bid Procedures Motion. 1.4 650.00 910.00
Zoha, Todd 11/12/07 Negotiate with Bidder 1 and legal counsel regarding issues with the term sheet, Asset Purchase Agreement and Credit Facility. 4.0 580.00 2,320.00
Zoha, Todd 11/14/07 Read and review the draft Asset Purchase Agreement. 3.5 580.00 2,030.00
Zoha, Todd 11/14/07 Read and review the draft Credit Facility. 3.0 580.00 1,740.00
Zoha, Todd 11/15/07 Read and review the draft Asset Purchase Agreement and Credit Facility. 2.1 580.00 1,218.00


EXHIBIT D-1

The SCO GROUP, INC., et al.,
Bankruptcy Motions/Filings
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 11/15/07 Continue to read and review the draft Asset Purchase Agreement and Credit Facility. 1.9 580.00 1,102.00
Zoha, Todd 11/16/07 Negotiations with J. Levitan (Proskauer) regarding terms of the Bid Procedures Motion/Order. 1.7 580.00 986.00
Zoha, Todd 11/19/07 Read and review the Debtors' Motion to Approve (A) Sale of UNIX Related Assets Free and Clear of Liens and Interests and (B) Assumption and Assignment of Certain Executory Contracts and Unexpired Leases. 0.6 580.00 348.00
Zoha, Todd 11/20/07 Review and finalize The SCO Group, Inc. and SCO Operations' monthly operating report for the period ended October 31, 2007 1.5 580.00 870.00
Fasel, Bill 11/27/07 Modify Bid Procedures Motion 2.3 650.00 1,495.00
Zoha, Todd 11/26/07 Revise and draft the Bid Procedures Motion. 1.3 580.00 754.00
Zoha, Todd 11/27/07 Revise, draft and circulate the Bid Procedures Motion. 1.1 580.00 638.00
Zoha, Todd 11/27/07 Read and review the transcript of the hearing on November 16,2007 before Honorable Kevin Gross. 0.9 580.00 522.00
Bauck, Lyle 11/28/07 Read Order and Motion related to the Lift Stay Order in regards to the Novell case. 0.6 350.00 210.00
Zoha, Todd 11/28/07 Read and review Memorandum Opinion and Order Granting Novell's Motion for Relief From the Automatic Stay to Proceed with the Lawsuit. 0.4 580.00 232.00
Bankruptcy Motions/Filings Total 48.1 $28,917.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 09/26/07 Meet with B. Young, J. Acheson and R. Tibbitts ( all The SCO Group) and T. Zoha (MFC) to create and agree to a work plan (information required. responsible party). 3.4 $350.00 $1,190.00
Bauck, Lyle 09/26/07 Finalize work plan and data request list; send to The SCO Group employees. 1.3 350.00 455.00
Bauck, Lyle 09/26/07 Prepare and organize various SOFA and Schedule of Assets and Liabilities templates in electronic format; send to B. Young and J. Acheson (both SCO). 1.6 350.00 560.00
Bauck, Lyle 09/26/07 Review legal structure flowcharts provided by B. Young (SCO). 0.7 350.00 245.00
Zoha, Todd 09/26/07 Meet with B. Young, J. Acheson and R. Tibbitts (all SCO) and L. Bauck (MFC) to create and agree to a work plan (information required, responsible party). 3.4 580.00 1,972.00
Bauck, Lyle 09/27/07 Review the legal document index provided by J. Bingham (SCO). Inquire about location of documents. 2.4 350.00 840.00
Bauck, Lyle 09/27/07 Discuss with B. Broderick (SCO) listing of software licensing agreements. 0.4 350.00 140.00
Bauck, Lyle 09/27/07 Obtain and review various software license agreements from B. Broderick (SCO). 2.3 350.00 805.00
Bauck, Lyle 09/27/07 Analyze and review customer master list which includes addresses for all customers provided by J. Acheson (SCO). 0.7 350.00 245.00
Bauck, Lyle 09/27/07 Extract customer name and address from the customer master list for purposes of preparing appropriate information for Schedule G. 2.3 350.00 805.00
Bauck, Lyle 09/27/07 Review list of bank accounts provided by J. Acheson (SCO). 0.3 350.00 105.00
Zoha, Todd 09/27/07 Participate in call to G. Robson (Berger Singerman) to discuss deadlines for the initial monthly operating report (MOR), schedules and SOFAs and October's MOR; as well as evidence requirements for the Debtor's bank accounts. 0.2 580.00 116.00
Bauck, Lyle 09/28/07 Discuss with J. Acheson (SCO) information and reports required for Schedule E for creditors holding unsecured priority claims. 0.6 350.00 210.00
Bauck, Lyle 09/28/07 Research and investigate to determine if bonuses, time and expense reimbursements, and commissions should be an unsecured priority claim listed on Schedule E. 0.4 350.00 140.00
Bauck, Lyle 09/28/07 Begin to research Schedule F items for SCO Group Schedules. 2.4 350.00 840.00
Bauck, Lyle 09/28/07 Begin to research Schedule F items for SCO Group Schedules. 1.6 350.00 560.00
Bauck, Lyle 09/29/07 Input all vendors holding an unsecured non-priority claim into Schedule F. 1.5 350.00 525.00
Bauck, Lyle 09/29/07 Review the supplier Company list for addresses of vendors having an unsecured non-priority claim; input appropriate information into Schedule F. 1.9 350.00 665.00
Bauck, Lyle 09/29/07 Research and investigate vendors not listed on the supplier master list in order to obtain address. 0.8 350.00 280.00
Bauck, Lyle 09/29/07 Review AR aging report and input total AR as of 9/14/2007 into Schedule B. 0.4 350.00 140.00
Bauck, Lyle 09/29/07 Review inventory count sheets and exceptions reports for inventory count conducted on 11/11/2006. 0.6 350.00 210.00
Bauck, Lyle 09/29/07 Draft e-mail to J. Swenson (SCO) for various follow-up questions regarding inventory. 0.1 350.00 35.00
Bauck, Lyle 09/29/07 Analyze and review the lease related to the office space in Murray Hill, NJ; input appropriate information in Schedule G. 0.7 350.00 245.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 09/29/07 Analyze and review the lease including related amendments for the office space in Lindon, UT; input appropriate information in Schedule G. 0.8 350.00 280.00
Bauck, Lyle 09/30/07 Input account number for all vendors holding an unsecured non- priority claim listed on Schedule F. 0.6 350.00 210.00
Bauck, Lyle 09/30/07 Revise work plan and prepare status report of SOFAs and Schedules of Assets and Liabilities; send to J. Acheson (SCO) and T. Zoha (MFC). 1.1 350.00 385.00
Bauck, Lyle 09/30/07 Begin to draft The SCO Group SOFAs. 2.3 350.00 805.00
Bauck, Lyle 09/30/07 Begin to draft SCO Operation SOFAs. 2.2 350.00 770.00
Bauck, Lyle 10/01/07 Read e-mail from J. Swenson (SCO) regarding inventory counts; incorporate comments into appropriate SOFA questions. 0.6 350.00 210.00
Bauck, Lyle 10/01/07 Review payment register for payments 90-days before bankruptcy filing date provided by J. Acheson (SCO). 0.5 350.00 175.00
Bauck, Lyle 10/02/07 Read e-mail from J. Acheson (SCO) regarding Company gifts and losses; incorporate appropriate information into The SCO Group and SCO Operations SOFA. 0.3 350.00 105.00
Bauck, Lyle 10/02/07 Obtain missing addresses for various vendors from A. Gardner (SCO); incorporate into Schedule of F of the SCO Operations Schedules. 0.3 350.00 105.00
Bauck, Lyle 10/02/07 Read e-mail from J. Acheson (SCO) regarding India bank accounts. 0.1 350.00 35.00
Bauck, Lyle 10/02/07 Begin to draft Schedule B of the SCO Group Schedules. 2.1 350.00 735.00
Bauck, Lyle 10/02/07 Begin to draft Schedule B of the SCO Operations Schedules. 2.2 350.00 770.00
Bauck, Lyle 10/02/07 Continue to draft The SCO Group SOFAs. 1.1 350.00 385.00
Bauck, Lyle 10/02/07 Continue to draft SCO Operation SOFAs. 1.5 350.00 525.00
Bauck, Lyle 10/03/07 Research Schedule G items for the SCO Group Schedules. 2.7 350.00 945.00
Bauck, Lyle 10/03/07 Research Schedule G items for the SCO Operations Schedules. 1.6 350.00 560.00
Bauck, Lyle 10/03/07 Review insurance contract information provided by E. Gilbert (SCO); input into Schedule G of The SCO Group schedules. 1.9 350.00 665.00
Bauck, Lyle 10/03/07 Research safe deposit box question; input answer into SOFA for The SCO Group and SCO Operations. 0.2 350.00 70.00
Zoha, Todd 10/03/07 Develop a discussion document outlining the Debtor's upcoming deliverables (with due dates) and all open items / next steps. 1.5 580.00 870.00
Bauck, Lyle 10/04/07 Analyze and review fixed asset data dump fie provided by J. Acheson (SCO); follow-up with J. Acheson (SCO) on various questions regarding the file. 1.7 350.00 595.00
Bauck, Lyle 10/04/07 Edit Schedule B of the SCO Operations schedules to include fixed assets. 0.3 350.00 105.00
Bauck, Lyle 10/04/07 Make various edits and changes to SCO Group SOFA per comments from J. Acheson (SCO); format for printing. 1.8 350.00 630.00
Bauck, Lyle 10/04/07 Make various edits and changes to SCO Operations SOFA per comments from J. Acheson (SCO); format for printing. 2.1 350.00 735.00
Bauck, Lyle 10/05/07 Provide S. Smith (MFC) with various financial statements of The SCO Group. 0.4 350.00 140.00
Bauck, Lyle 10/05/07 Analyze and review security deposits and prepayments for services in regards to prepaid assets to be listed on Schedule B of the SCO Operations schedules. 1.2 350.00 420.00
Bauck, Lyle 10/05/07 Analyze and review The SCO Group investment in China. 0.7 350.00 245.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/05/07 Research China Investment ownership to determine if it should be listed on SCO Operations or SCO Group Schedules. 0.4 350.00 140.00
Bauck, Lyle 10/08/07 Instruct E. Markin (MFC) on how to complete Schedule G of The SCO Group schedules. 0.4 350.00 140.00
Bauck, Lyle 10/08/07 Research and review terms of lease; discuss with J. Acheson (SCO) her thoughts on lease space going forward. 1.6 350.00 560.00
Bauck, Lyle 10/08/07 Discuss with B. Broderick (SCO) purpose of unique ID listed on contract summary sheet. 0.2 350.00 70.00
Bauck, Lyle 10/08/07 Review contract summary sheet provided by B. Broderick (SCO). 2.7 350.00 945.00
Bauck, Lyle 10/08/07 Read and review draft notes and disclaimers to be attached to the SCO Group and SCO Operations Schedules. 1.3 350.00 455.00
Bauck, Lyle 10/08/07 Review progress of work performed by E. Markin (MFC) in regards to Schedule G. 0.6 350.00 210.00
Markin, Eric 10/08/07 Review SCO license agreements beginning with 3COM to Appalachian and input appropriate information into Schedule G. 0.5 190.00 95.00
Markin, Eric 10/08/07 Review SCO license agreements beginning with Appalachian to E1 Dupont and input appropriate information into Schedule G. 1.1 190.00 209.00
Markin, Eric 10/08/07 Review SCO license agreements beginning with EI Dupont to J&J 0.9 Associates and input appropriate information into Schedule G. 0.9 190.00 171.00
Markin, Eric 10/08/07 Review SCO license agreements beginning with A to G and input appropriate information into Schedule G. 1.7 190.00 323.00
Markin, Eric 10/08/07 Review SCO license agreements beginning with G to M and input appropriate information into Schedule G. 0.6 190.00 114.00
Bauck, Lyle 10/09/07 Review work completed by E. Markin (MFC) related to Schedule G of The SCO Group schedules. 0.9 350.00 315.00
Bauck, Lyle 10/09/07 Discuss with J. Bingham (SCO) status of litigation summary to be included in SCO Group SOFA. 0.1 350.00 35.00
Bauck, Lyle 10/09/07 Obtain various addresses from E. Gilbert (SCO) of SCO employees and executives to be included in the SOFA and Schedules. 0.6 350.00 210.00
Bauck, Lyle 10/09/07 Read and review litigation summary provided by J. Bingham (SCO). 0.8 350.00 280.00
Bauck, Lyle 10/09/07 Analyze and review insider payments provided by J. Acheson (SCO); format for insertion into SCO Operations SOFA. 2.3 350.00 805.00
Bauck, Lyle 10/09/07 Discuss with J. Acheson (SCO) dates used in insider payments file. 0.2 350.00 70.00
Bauck, Lyle 10/09/07 Review status of SCO Operations and SCO Group SOFAs/Schedules to determine open items. 0.6 350.00 210.00
Bauck, Lyle 10/09/07 Discuss with J. Acheson (SCO) status of open items related to SCO Operations and SCO Group SOFAs/Schedules. 0.3 350.00 105.00
Bauck, Lyle 10/09/07 Review cash accounts listed in Schedule B of SCO Operations; determine appropriate treatment of SCO international bank accounts. 0.7 350.00 245.00
Bauck, Lyle 10/09/07 Draft and prepare schedule B- i 6A for SCO Operations Schedules. 0.9 350.00 315.00
Bauck, Lyle 10/09/07 Analyze and review SCO intercompany transactions and balances among entities. 2.6 350.00 910.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 10/09/07 Review SCO license agreements beginning with N to T and input appropriate information into Schedule G. 2.2 190.00 418.00
Markin, Eric 10/09/07 Review SCO license agreements beginning with U to Z and input appropriate information into Schedule G. 1.8 190.00 342.00
Zoha, Todd 10/09/07 Review a draft of the Debtors' SOFAs and Schedules. Draft notes to the Debtors' SOFAs and Schedules. 2.0 580.00 1,160.00
Bauck, Lyle 10/10/07 Analyze and review retainers paid by SCO before the bankruptcy filing; research any other payments related to bankruptcy up to one year before filing; inset finding into SCO Operations SOFA exhibit number 9. 2.3 350.00 805.00
Bauck, Lyle 10/10/07 Analyze and review corporate history of SCO, including prior names and corporate addresses. 0.6 350.00 210.00
Bauck, Lyle 10/10/07 Obtain various addresses needed related to unsecured creditors from A. Gardner (SCO). 0.6 350.00 210.00
Bauck, Lyle 10/10/07 Obtain and review time and expense listing from A. Gardner (SCO). 1.5 350.00 525.00
Bauck, Lyle 10/10/07 Analyze and review revised list of payments to insiders provided by J. Acheson (SCO). 2.1 350.00 735.00
Bauck, Lyle 10/10/07 Make various edits to Schedule B of the SCO Operations Schedules. 1.6 350.00 560.00
Bauck, Lyle 10/10/07 Make various edits to SCO Operations SOFAs. 0.6 350.00 210.00
Bauck, Lyle 10/10/07 Make various edits to SCO Group SOFAs. 0.5 350.00 175.00
Markin, Eric 10/10/07 Review SCO software license agreements and input appropriate information into Schedule G. 2.2 190.00 418.00
Markin, Eric 10/10/07 Prepare Schedules and SOFA for submission to the Company's counsel for review. 1.2 190.00 228.00
Bauck, Lyle 10/11/07 Work to finalize draft of SCO Group Schedules for transmission to counsel for review; make edits related to documentation received in regards to open items. 2.2 350.00 770.00
Bauck, Lyle 10/11/07 Work to finalize draft of SCO Group SOFA for transmission to counsel for review; make edits related to documentation received in regards to open items. 0.6 350.00 210.00
Bauck, Lyle 10/11/07 Work to finalize draft of SCO Operations Schedules for transmission to counsel for review; make edits related to documentation received in regards to open items. 2.8 350.00 980.00
Bauck, Lyle 10/11/07 Work to finalize draft of SCO Operations SOFA for transmission to counsel for review; make edits related to documentation received in regards to open items. 0.4 350.00 140.00
Bauck, Lyle 10/11/07 Edit Schedule B of the SCO Group Schedules to include litigation claims as assets with unknown values. 1.1 350.00 385.00
Bauck, Lyle 10/11/07 Create Schedule E exhibit for SCO Operations schedules to document various tax entities owed sales tax or V A T. 0.7 350.00 245.00
Bauck, Lyle 10/11/07 Research, obtain, and input addresses for various tax entities to be listed on Schedule E of SCO Operations schedules. 0.4 350.00 140.00
Bauck, Lyle 10/11/07 Research, obtain, and input addresses for various accounts payable vendors listed on Schedule F of SCO Operations schedules. 0.4 350.00 140.00
Bauck, Lyle 10/11/07 Discuss with M. Olson (SCO) prior investments of The SCO Group in regards to SOFA documentation. 0.2 350.00 70.00
Bauck, Lyle 10/11/07 Research prior investments of The SCO Group in regards to SOFA documentation. 0.9 350.00 315.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/11/07 Discuss and research with R. Tibbitts (SCO) complete listing of intellectual property. 0.6 350.00 210.00
Bauck, Lyle 10/11/07 Discuss with B. Broderick (SCO) complete listing of intellectual property. 0.4 350.00 140.00
Bauck, Lyle 10/11/07 Review and insert general notes and disclaimers into SCO Group Schedules and SCO Operations Schedules. 0.6 350.00 210.00
Bauck, Lyle 10/11/07 Conduct review of The SCO Group Schedules and The SCO Group SOFAs. 1.7 350.00 595.00
Bauck, Lyle 10/11/07 Conduct review of SCO Operations Schedules and SCO Operations SOFAs. 1.6 350.00 560.00
Bauck, Lyle 10/11/07 Create pdf version of SCO Operations Schedules and SOFAs; transmit to T. Zoha (MFC). 0.3 350.00 105.00
Bauck, Lyle 10/11/07 Create pdf version of SCO Group Schedules and SOFAs; transmit to T. Zoha (MFC). 0.3 350.00 105.00
Markin, Eric 10/11/07 Prepare Schedules and SOFA for submission to the Company's counsel for review. 1.4 190.00 266.00
Markin, Eric 10/11/07 Combine contact information for all existing contracts into summary schedule and input information into Schedule G. 1.7 190.00 323.00
Zoha, Todd 10/11/07 Review a draft of the Debtors' SOFAs and Schedules. 0.8 580.00 464.00
Bauck, Lyle 10/12/07 Edit and revise the SCO Operations Schedules per S. Smith (MFC) comments. 1.6 350.00 560.00
Bauck, Lyle 10/12/07 Edit and revise the SCO Operations SOFA per S. Smith (MFC) comments. 1.4 350.00 490.00
Bauck, Lyle 10/12/07 Edit and revise the SCO Group Schedules per S. Smith (MFC) comments. 1.9 350.00 665.00
Bauck, Lyle 10/12/07 Edit and revise the SCO Group Schedules per S. Smith (MFC) comments. 0.6 350.00 210.00
Bauck, Lyle 10/12/07 Obtain and review listing of SCO intellectual property; insert into SCO Group Schedules draft. 1.8 350.00 630.00
Bauck, Lyle 10/12/07 Research the 401 K plan of The SCO Group; insert appropriate information into the SOFA. 0.4 350.00 140.00
Bauck, Lyle 10/12/07 Research and obtain addresses for adversaries in various lawsuits. 0.8 350.00 280.00
Bauck, Lyle 10/12/07 Insert various lawsuits into Schedule B as potential assets of the Company. 0.2 350.00 70.00
Bauck, Lyle 10/12/07 Revise litigation summary to be included in The SCO Group SOFA. 0.6 350.00 210.00
Bauck, Lyle 10/12/07 Research appropriate documentation of Novell including undisputed royalties and litigation. 0.9 350.00 315.00
Bauck, Lyle 10/12/07 Prepare pdf version of most current SCO Group Schedules and SOFA; transmit to G. Robson (Berger Singerman). 0.2 350.00 70.00
Bauck, Lyle 10/12/07 Prepare pdf version of most current SCO Operations Schedules and SOFA; transmit to G. Robson (Berger Singerman). 0.2 350.00 70.00
Bauck, Lyle 10/13/07 Make edits to SCO Operations Schedules per comments from M. Olson and J. Acheson (both SCO). 1.1 350.00 385.00
Bauck, Lyle 10/13/07 Make edits to SCO Operations SOFA per comments from M. Olson and J. Acheson (both SCO). 0.8 350.00 280.00
Bauck, Lyle 10/13/07 Make edits to SCO Group Schedules per comments from M. Olson and J. Acheson (both SCO). 1.3 350.00 455.00
Bauck, Lyle 10/13/07 Make edits to SCO Group SOFA per comments from M. Olson and J. Acheson (both SCO). 0.8 350.00 280.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/13/07 Make edits to SCO Operations Schedules per G. Robson (SCO) comments. 1.1 350.00 385.00
Bauck, Lyle 10/13/07 Make edits to SCO Operations SOFA per G. Robson (SCO) comments. 1.4 350.00 490.00
Bauck, Lyle 10/13/07 Make edits to SCO Group Schedules per G. Robson (SCO) comments. 0.8 350.00 280.00
Bauck, Lyle 10/13/07 Make edits to SCO Group SOFA per G. Robson (SCO) comments. 0.9 350.00 315.00
Bauck, Lyle 10/13/07 Discuss with G. Robson (Berger Singerman) and J. Acheson (SCO) the difference between The SCO Group, Inc. and SCO Operations, Inc. 0.3 350.00 105.00
Bauck, Lyle 10/13/07 Prepare pdf version of most current SCO Group Schedules and SOFA; transmit to appropriate professionals at MFC, Berger Singerman and The SCO Group. 0.4 350.00 140.00
Bauck, Lyle 10/13/07 Prepare pdf version of most current SCO Operations SOFA; transmit to appropriate professionals at MFC, Berger Singerman and The SCO Group. 0.2 350.00 70.00
Smith, Susan 10/13/07 Review draft of schedules and provide comments to L. Bauck (MFC). 0.4 620.00 248.00
Smith, Susan 10/13/07 Review draft of schedules and provide comments to L. Bauck (MFC). 0.6 620.00 372.00
Smith, Susan 10/13/07 Review new draft of schedules and provide comments to L. Bauck (MFC). 0.3 620.00 186.00
Smith, Susan 10/13/07 Review new draft of schedules and provide comments to L. Bauck (MFC). 0.4 620.00 248.00
Bauck, Lyle 10/14/07 Edit and revise address of insiders and Company employees to the address of the SCO Group in all documents. 1.1 350.00 385.00
Bauck, Lyle 10/14/07 Draft and prepare schedule E-2 for the SCO Operations Schedules. 2.1 350.00 735.00
Bauck, Lyle 10/14/07 Prepare pdf version of most current SCO Operations Schedules; transmit to appropriate professionals at MFC, Berger Singerman and The SCO Group. 0.3 350.00 105.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA questions number 1 and 10 per comments from G. Robson (Berger Singerman). 0.6 350.00 210.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group Schedule to adjust litigation documentation per comments from G. Robson (Berger Singerman). 0.2 350.00 70.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group Schedule to adjust Schedule F per comments from A. Spector (Berger Singerman). 0.8 350.00 280.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA exhibit 4a per comments from A. Spector (Berger Singerman). 0.1 350.00 35.00
Bauck, Lyle 10/14/07 Edit and revise SCO Operations SOFA question 20 per comments from M. Olson (SCO). 0.1 350.00 35.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA question i 8a per comments from M. Olson (SCO). 0.4 350.00 140.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA question 2 i b per comments from M. Olson (SCO). 0.2 350.00 70.00
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA questions number 24 per comments from G. Robson (Berger Singerman). 0.2 350.00 70.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/14/07 Edit and revise SCO Group SOFA and SCO Operations schedules in regards to officer/director addresses per comments from S. Smith (MFC). 0.2 350.00 70.00
Bauck, Lyle 10/14/07 Research filed proof of claims from tax authorities per comments from A. Spector (Berger Singerman). 0.3 350.00 105.00
Bauck, Lyle 10/14/07 Edit and revise schedule G for the SCO Group schedules upon per additions from J. Acheson (SCO). 0.4 350.00 140.00
Bauck, Lyle 10/14/07 Read and review email from A. Spector (Berger Singerman) regarding revisions to SCO Group and SCO Operations introductory disclaimer pages. 0.1 350.00 35.00
Smith, Susan 10/14/07 Review updated draft of SOFA and provide comments to L. Bauck (MFC). 0.4 620.00 248.00
Smith, Susan 10/14/07 Review updated draft of SOFA and provide comments to L. Bauck (MFC). 0.3 620.00 186.00
Smith, Susan 10/14/07 Review updated draft of Schedules and provide comments to L. Bauck (MFC). 0.3 620.00 186.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations Schedules per comments from G. Robson (Berger Singerman). 0.7 350.00 245.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group Schedules per comments from G. Robson (Berger Singerman). 0.9 350.00 315.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group SOFA per comments from G. Robson (Berger Singerman). 0.6 350.00 210.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations SOFA per comments from G. Robson (Berger Singerman). 0.9 350.00 315.00
Bauck, Lyle 10/15/07 Make final additions and edits related to intellectual property to be included in SCO Group Schedules. 0.8 350.00 280.00
Bauck, Lyle 10/15/07 Read e-mail from R. Tibbitts (SCO) regarding Autozone litigation; input information into SCO Group Schedules. 0.1 350.00 35.00
Bauck, Lyle 10/15/07 Make final additions to Schedule F of unsecured creditors for SCO Operations Schedules. 2.7 350.00 945.00
Bauck, Lyle 10/15/07 Review patent information transferred to Cattleback Holdings. 1.1 350.00 385.00
Bauck, Lyle 10/15/07 Instruct E. Markin (MFC) in editing and preparing final versions of SOFAs/Schedules for transmission to counsel. 0.2 350.00 70.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations Schedules per comments from A. Spector (Berger Singerman). 0.6 350.00 210.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group Schedules per comments from A. Spector (Berger Singerman). 0.7 350.00 245.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group SOFA per comments from A. Spector (Berger Singerman). 0.6 350.00 210.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations SOFA per comments from A. Spector (Berger Singerman). 0.6 350.00 210.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations Schedules per comments from T. Zoha (MFC). 0.2 350.00 70.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group Schedules per comments from T. Zoha (MFC). 0.1 350.00 35.00
Bauck, Lyle 10/15/07 Edit and revise SCO Group SOFA per comments from T. Zoha (MFC). 0.2 350.00 70.00
Bauck, Lyle 10/15/07 Edit and revise SCO Operations SOFA per comments from T. Zoha (MFC). 0.1 350.00 35.00
Bauck, Lyle 10/15/07 Review final package of SOFAs/Schedules before transmission to 0.5 350.00 175.00


EXHIBIT D-2

The SCO GROUP, INC., et al.,
Bankruptcy Schedules and SOFAs
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/15/07 Transmit final SCO Group Schedules to J. O'Neill (Pachulski, Stang, Ziehl & Jones). 0.1 350.00 35.00
Bauck, Lyle 10/15/07 Transmit final SCO Group SOFA to J. O'Neill (Pachulski, Stang, Ziehl & Jones). 0.2 350.00 70.00
Bauck, Lyle 10/15/07 Transmit final SCO Operations Schedules to J. O'Neill (Pachulski. Stang, Ziehl & Jones). 0.1 350.00 35.00
Bauck, Lyle 10/15/07 Transmit final SCO Group SOFA to J. O'Neil (Pachulski, Stang, Ziehl & Jones). 0.2 350.00 70.00
Markin, Eric 10/15/07 Revise Notes and Statement of Limitations, Methodology and Disclaimer Regarding the Debtor's Statement and Schedules. 1.5 190.00 285.00
Markin, Eric 10/15/07 Review and analyze SOFA - Official Form 7 for The SCO Group, Inc. 0.5 190.00 95.00
Markin, Eric 10/15/07 Review and analyze SOFA - Official Form 7 for SCO Operations, Inc. 0.4 190.00 76.00
Markin, Eric 10/15/07 Scan and combine Schedules and SOFA - SCO Operations, Inc. and The SCO Group, Inc. 1.6 190.00 304.00
Markin, Eric 10/15/07 Review and analyze Schedules and SOFA - SCO Operations to incorporate counsel's changes to the documents. 2.5 190.00 475.00
Markin, Eric 10/15/07 Review and analyze Schedules and SOFA - The SCO Group, Inc. to incorporate counsel's changes to the documents. 1.8 190.00 342.00
McClellan, Christian 10/15/07 Assist with finalization of schedules for filing. 3.1 240.00 744.00
Zoha, Todd 10/15/07 Review and finalize the SOFA and Schedules for The SCO Group, Inc. and SCO Operations, Inc. 1.5 580.00 870.00
Bauck, Lyle 11/05/07 Discuss with J. Acheson (SCO) severance schedule and possible amendment to Schedule F of SCO Operations Schedules. 0.2 350.00 70.00
Bauck, Lyle 11/05/07 Discuss with J. Bingham (SCO) assignment of trademarks. 0.2 350.00 70.00
Bauck, Lyle 11/05/07 Research assignment of certain SCO Group trademarks. 0.2 350.00 70.00
Bankruptcy Schedules and SOFAs Subtotal 177.3 $60,829.00
Less: Voluntary Reduction (1) (25,829.00)
Bankruptcy Schedules and SOFAs Total $35,000.00
(1) Pursuant to our Employment Application with respect to this engagement, the preparation of Schedules and Assets and Liabilities and the
Statement of Financial Affairs shall be billed at a fixed fee of $35,000.


EXHIBIT D-3

The SCO GROUP, INC., et al.,
Case Administration
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 10/03/07 Meet with K. Hamlin, B. Young, J. Acheson (all SCO) and L. Bauck (MFC) to discuss upcoming deliverables and next steps including development of financial projections model, reorganization v. liquidation value and waterfall analysis. 1.3 $580.00 $754.00
Allison, Tom 10/08/07 Participate in phone call with L. Bauck, C. McClellan, S. Smith and T. Zoha (all MFC) to discuss Sale Process and term sheets. 0.8 690.00 552.00
Bauck, Lyle 10/08/07 Participate in phone call with T. Allison, C. McClellan. S. Smith and T. Zoha (all MFC) to discuss Sale Process and term sheets. 0.8 350.00 280.00
Bauck, Lyle 10/08/07 Meet with K. Hamlin, B. Young, R. Tidbits (all SCO), and T. Zoha (MFC) to discuss the 363 Sale Process, associated Court requirements, and Plan confirmation requirements. 0.6 350.00 210.00
Smith, Susan 10/08/07 Participate in phone call with T. Allison, L. Bauck, C. McClellan and T. Zoha (all MFC) to discuss Sale Process and term sheets. 0.8 620.00 496.00
McClellan, Christian 10/08/07 Participate in phone call with T. Allison, L. Bauck, S. Smith and T. Zoha (all MFC) to discuss Sale Process and term sheets. 0.8 240.00 192.00
Zoha, Todd 10/08/07 Participate in conference call with T. Allison, S. Smith, C. McClellan and L. Bauck (all MFC) to discuss general status of the case, update engagement team on status of the Sale Process and next steps. 0.8 580.00 464.00
Zoha, Todd 10/08/07 Meet with K. Hamlin, B. Young, R. Tibbitts (all SCO) and L. Bauck (MFC) to discuss the 363 Sale Process. associated court requirements and plan confirmation requirements. 0.6 580.00 348.00
Allison, Tom 10/08/07 Participate in conference call with T. Zoha, S. Smith, C. McClellan and L. Bauck (all MFC) to discuss general status of the case, update engagement team on status of the Sale Process and next steps. 0.8 690.00 552.00
Zoha, Todd 10/11/07 Participate in conference call with B. Fasel and C. McClellan (both MFC) to discuss general status of the case, update engagement team on status of the Sale Process and next steps. 1.5 580.00 870.00
McClellan, Christian 10/12/07 Participate in conference call with T. Zoha, T. Allison and B. Fasel (all MFC) to discuss general status of the Sale Process, important issue for Bidders to consider and next steps in Sale Process prior to calling Bidder 1 and Bidder 2. 0.5 240.00 120.00
Fasel, Bill 10/12/07 Participate in conference call with T. Zoha, T. Allison and C. McClellan (all MFC) to discuss general status of the Sale Process, important issue for Bidders to consider and next steps in Sale Process prior to calling Bidder 1 and Bidder 2. 0.5 650.00 325.00
Allison, Tom 10/12/07 Participate in conference call with T. Zoha, B. Fasel and C. McClellan (all MFC) to discuss general status of the Sale Process, important issue for Bidders to consider and next steps in Sale Process prior to calling Bidder 1 and Bidder 2. 0.5 690.00 345.00
Zoha, Todd 10/12/07 Participate in conference call with T. Allison, B. Fasel and C. McClellan (all MFC) to discuss general status of the Sale Process, important issue for Bidders to consider and next steps in Sale Process prior to calling Bidder 1 and Bidder 2. 0.5 580.00 290.00
Markin, Eric 10/16/07 Update Contact list to include all parties involved. 1.4 190.00 266.00
Bauck, Lyle 10/30/07 Meet with T. Zoha, E. Markin, B. Fasel, and C. McClellan (all MFC) to discuss status of case and work plan. 1.3 350.00 455.00


EXHIBIT D-3

The SCO GROUP, INC., et al.,
Case Administration
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 10/30/07 Participate in meeting with B. Fasel, T. Zoha, L. Bauck and C. McClellan (all MFC) to discuss Confidential Information Memorandum and Potential Bidder Lists. 1.3 190.00 247.00
McClellan, Christian 10/30/07 Internal planning meeting with B. Fasel, L. Bauck, T. Zoha and E. Markin (all MFC) to discuss work plan and deliverables related to the Sale Process. 1.3 240.00 312.00
Zoha, Todd 10/30/07 Internal planning meeting with B. Fasel, L. Bauck, C. McClellan and E. Markin (all MFC) to discuss work plan and deliverables related to the Sale Process. 1.3 580.00 754.00
Bauck, Lyle 11/01/07 Meet with T. Zoha, C. McClellan and E. Markin (all MFC) for status update and revised work plan. 0.7 350.00 245.00
Markin, Eric 11/01/07 Participate in meeting with T. Zoha, L. Bauck and C. McClellan (all MFC) regarding status of bid procedures. 0.7 190.00 133.00
Markin, Eric 11/01/07 Participate in meeting with T. Zoha, L. Bauck and C. McClellan (all MFC) regarding status of bid procedures. 0.7 190.00 133.00
McClellan, Christian 11/01/07 Participate in meeting with T. Zoha, L. Bauck and E. Markin (all MFC) regarding status of bid procedures. 0.7 240.00 168.00
Zoha, Todd 11/01/07 Participate in meeting with C. McClellan, L. Bauck and E. Markin (all MFC) regarding status of bid procedures. 0.7 580.00 406.00
Zoha, Todd 11/01/07 Develop a work plan for the Debtor, Berger Singerman and MFC for all work streams and deliverables due by the entry date for a Bid Procedures Order. 2.9 580.00 1,682.00
Zoha, Todd 11/02/07 Revise and distribute to Debtor counsel a work plan to assist the Debtor with resource management through the enter of the bid procedures order. 1.1 580.00 638.00
Zoha, Todd 11/05/07 Revise, finalize and distribute to Debtor and counsel the work plan through the enter for the bid procedures order. 0.4 580.00 232.00
Markin, Eric 11/06/07 Analyze and review requested docket items for Engagement Binders. 0.6 190.00 114.00
Bauck, Lyle 11/12/07 Meet with E. Markin (MFC) to discuss status of case and work plan. 0.4 350.00 140.00
Markin, Eric 11/12/07 Participate in meeting with L. Bauck (MFC) regarding status update and work plan for the following week. 0.4 190.00 76.00
Bauck, Lyle 11/26/07 Meet with T. Zoha, C. McClellan and E. Markin (all MFC) to discuss work plan and status of Sale Process. 0.6 350.00 210.00
Markin, Eric 11/26/07 Participate in meeting with T. Zoha, C. McClellan, L. Bauck (all MFC) to discuss status update and Monthly Operating Reports. 0.6 190.00 114.00
McClellan, Christian 11/26/07 Participate in meeting with T. Zoha, E. Markin, L. Bauck (all MFC) to discuss status update and Monthly Operating Reports. 0.6 240.00 144.00
Zoha, Todd 11/26/07 Participate in meeting with C. McClellan, E. Markin, L. Bauck (all MFC) to discuss status update and Monthly Operating Reports. 0.6 580.00 348.00
Zoha, Todd 11/29/07 Read, review and revise the script used to communicate SCO's change of direction in light of Judge Gross's opinion. 2.2 580.00 1,276.00
Case Administration Total 31.3 $13,891.00


EXHIBIT D-4

The SCO GROUP, INC., et al.,
Cash Tracing Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/16/07 Meet with J. Acheson (SCO) to discuss cash tracing analysis. 2.2 $350.00 $770.00
Bauck, Lyle 10/16/07 Organize documents and notes following meeting with J. Acheson (SCO) in regards to cash tracing analysis. 0.6 350.00 210.00
Bauck, Lyle 10/16/07 Analyze and review various cash account files provided by J. Acheson (SCO). 3.4 350.00 1,190.00
Bauck, Lyle 10/16/07 Review cash payments from Microsoft and Sun; determine where initial cash deposits were made. 1.6 350.00 560.00
Bauck, Lyle 10/17/07 Discuss with K. Nielsen (SCO) what bank account are currently being requested as part of the cash tracing analysis. 0.2 350.00 70.00
Bauck, Lyle 10/17/07 Discuss with K. Nielsen (SCO) the burn rate analysis as part of the cash tracing analysis. 0.9 350.00 315.00
Bauck, Lyle 10/17/07 Draft monthly cash balances for various bank accounts from 4/30/2003 to 10/31/2006. 3.1 350.00 1,085.00
Bauck, Lyle 10/17/07 Agree several general ledger balances back to bank reconciliation files. 1.1 350.00 385.00
Bauck, Lyle 10/17/07 Discuss with M. Olson (SCO) the cash tracing analysis regarding status, timing, and available for sale security accounts. 0.2 350.00 70.00
Bauck, Lyle 10/18/07 Discuss with K. Cropper (SCO) the available for sale security general ledger account. 0.4 350.00 140.00
Bauck, Lyle 10/18/07 Review various bank reconciliations to determine data available for the available for sale securities. 2.6 350.00 910.00
Bauck, Lyle 10/18/07 Discuss with K. Cropper (SCO) the detail and support related to the bank reconciliation for the available for sale security general ledger account. 0.2 350.00 70.00
Bauck, Lyle 10/19/07 Review disbursement ledger information to try and determine burn rate as part of the cash tracing analysis. 1.8 350.00 630.00
Bauck, Lyle 10/19/07 Discuss with K. Cropper (SCO) general ledger system ability to pull our legal fees from operating expenses. 0.4 350.00 140.00
Bauck, Lyle 10/19/07 Research law firms used in prior years that were paid legal fees related to Novell cases and other on-going trials. 0.7 350.00 245.00
Bauck, Lyle 10/19/07 Discuss with M. Gonzalez (Boies, Schiller & Flexner) potential analysis of the burn rate as part of the cash tracing analysis. 0.3 350.00 105.00
Bauck, Lyle 10/19/07 Discuss with M. Gonzalez (Boies, Schiller & Flexner) treatment of transfers of cash before cash balance falls below the total Microsoft and Sun payment amounts. 0.4 350.00 140.00
Bauck, Lyle 10/19/07 Continue to discuss with M. Gonzalez (Boies, Schiller & Flexner) treatment of transfers of cash before cash balance falls below the total Microsoft and Sun payment amounts. 0.2 350.00 70.00
Bauck, Lyle 10/20/07 Discuss with M. Gonzalez (Boies, Schiller & Flexner) about status of cash tracing analysis. 0.4 350.00 140.00
Bauck, Lyle 10/20/07 Discuss with M. Olson (SCO) status of the cash tracing analysis. 0.2 350.00 70.00
Cash Tracing Analysis Total 20.9 $7,315.00


EXHIBIT D-5

The SCO GROUP, INC., et al.,
Court Hearings
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/04/07 Participate in a call with Berger Singerman, Bidder 1 and Proskauer to discuss preparation for 11/6 Court Hearing. 1.3 $650.00 $845.00
Fasel, Bill 11/06/07 Participate at the 11/6 Court Hearing (items included, retention agreements, enforcement of stay, Novell's Objections). 3.7 650.00 2,405.00
Fasel, Bill 11/06/07 Participate in meetings at Puchu1ski's offices before and after Court Hearing (preparation and follow-up). 2.3 650.00 1,495.00
Allison, Tom 11/06/07 Participate at the 11/6 Court Hearing (items included, retention agreements, enforcement of stay, Novell's Objections). 3.7 690.00 2,553.00
Allison, Tom 11/06/07 Participate in meetings at Puchulski's offices before and after Court Hearing (preparation and follow-up). 2.3 690.00 1,587.00
Fasel, Bill 11/15/07 Prepare with Berger Singerman for 11/16 Court Hearing (Mesirow testimony related to Bid Procedures Motion). 2.3 650.00 1,495.00
Allison, Tom 11/15/07 Prepare with Berger Singerman for 11/16 Court Hearing (Mesirow testimony related to Bid Procedures Motion). 2.3 690.00 1,587.00
Fasel, Bill 11/16/07 Prepare for Court Hearing - participate in meetings regarding Asset Purchase Agreement with Bidder 1, Proskauer, Berger Singerman and SCO. 2.3 650.00 1,495.00
Fasel, Bill 11/16/07 Preparation for Court Hearing - participate in meetings regarding Credit Agreement with Bidder 1, Proskauer, Berger Singerman and SCO. 2.2 650.00 1,430.00
Fasel, Bill 11/16/07 Participate and attend Court Hearing. 1.3 650.00 845.00
Zoha, Todd 11/16/07 Participate and attend Court Hearing. 1.3 580.00 754.00
Court Hearings Total 25.0 $16,491.00


EXHIBIT D-6

The SCO GROUP, INC., et al.,
Employment/Fee Applications
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
McClellan, Christian 11/01/07 Build time reporting and work stream tracking schedule. 2.5 $240.00 $600.00
Fasel, Bill 11/05/07 Prepare revised Mesirow retention agreement and response to U.S. Trustee Objection. 1.3 650.00 845.00
Allison, Tom 11/05/07 Prepare revised Mesirow retention agreement and response to U.S. Trustee Objection. 1.3 690.00 897.00
Employment/Fee Application Total 5.1 $2,342.00


EXHIBIT D-7

The SCO GROUP, INC., et al.,
Financial and Company Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 10/10/07 Develop a three statement fully-integrated projections for The SCO Group, the UNIX business and the mobility business. 2.2 $580.00 $1,276.00
Zoha, Todd 10/10/07 Continue to develop a three statement fully-integrated projections for The SCO Group, the UNIX business and the mobility business. 2.2 580.00 1,276.00
Zoha, Todd 10/11/07 Develop a three statement fully-integrated projections for The SCO Group, the UNIX business and the mobility business. 2.1 580.00 1,218.00
Zoha, Todd 10/11/07 Continue to develop a three statement fully-integrated projections for The SCO Group. the UNIX business and the mobility business. 2.1 580.00 1,218.00
Zoha, Todd 10/12/07 Develop a three statement fully-integrated projections for The SCO Group. the UNIX business and the mobility business. 1.3 580.00 754.00
Fasel, Bill 10/16/07 Review Debtor's draft financial projections. 1.4 650.00 910.00
Matlawski, Krysten 10/17/07 Review industry analyst reports and SCO public filings prior. 2.0 520.00 1,040.00
Montague, Kathleen 10/17/07 Research potential comparable transactions. 3.2 240.00 768.00
Matlawski, Krysten 10/18/07 Analyze industry comparable Companies to use in comparable Company valuation analysis. 3.0 520.00 1,560.00
Matlawski, Krysten 10/18/07 Analyze selected comparable Companies' 5 year financial information for use in comparable Company valuation. 1.8 520.00 936.00
Matlawski, Krysten 10/18/07 Continue to analyze selected comparable Companies' 5 year financial information for use in comparable Company valuation. 2.2 520.00 1,144.00
Matlawski, Krysten 10/18/07 Prepare comparable Company valuation analysis. 2.0 520.00 1,040.00
Montague, Kathleen 10/18/07 Analyze industry comparable transactions to use in comparable transaction valuation analysis. 3.4 240.00 816.00
Montague, Kathleen 10/18/07 Analyze selected comparable transactions' financial information for use in comparable transaction valuation. 1.2 240.00 288.00
Matlawski, Krysten 10/19/07 Prepare comparable Company valuation analysis and research potential additional comparable Companies. 1.8 520.00 936.00
Matlawski, Krysten 10/19/07 Continue to prepare comparable Company valuation analysis and research potential additional comparable Companies. 2.7 520.00 1,404.00
Matlawski, Krysten 10/19/07 Review relevant comparable transactions and transaction valuation analysis. 3.5 520.00 1,820.00
Montague, Kathleen 10/19/07 Analyze selected comparable transactions' financial information for use in comparable transaction valuation. 1.9 240.00 456.00
Montague, Kathleen 10/19/07 Continue to analyze selected comparable transactions' financial information for use in comparable transaction valuation. 2.1 240.00 504.00
Montague, Kathleen 10/19/07 Research potential additional comparable transactions. 2.2 240.00 528.00
Montague, Kathleen 10/19/07 Prepare comparable transaction valuation analysis. 2.2 240.00 528.00
Montague, Kathleen 10/19/07 Continue to prepare comparable transaction valuation analysis. 1.8 240.00 432.00
Matlawski, Krysten 10/21/07 Verify and format amounts used in comparable Company and precedent transaction valuation analyses. 1.0 520.00 520.00
Montague, Kathleen 10/22/07 Review and revise comparable transaction valuation analysis. 1.7 240.00 408.00
Fasel, Bill 10/31/07 Participate in call with Debtor regarding status of Litigation claims and on-going litigation process. 1.2 650.00 780.00
Fasel, Bill 11/02/07 Review of Me Inc. projections in preparation for call with SCO management. 1.6 650.00 1,040.00
Allison, Tom 11/05/07 Participate in call with SCO management to discuss work plan, i 1/6 Court Hearing and Me Inc. projections. 1.4 690.00 966.00


EXHIBIT D-7

The SCO GROUP, INC., et al.,
Financial and Company Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/05/07 Participate in call with SCO management to discuss work plan, 1l/6 Court Hearing and Me Inc. projections. 1.4 650.00 910.00
Zoha, Todd 11/19/07 Revise SCO's confidential information memorandum. 2.5 580.00 1,450.00
Zoha, Todd 11/20/07 Revise SCO's confidential information memorandum. 2.5 580.00 1,450.00
Financial and Company Analysis Total 61.6 $28,376.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Allison, Tom 10/10/07 Participate in call with Board, Berger Singerman and S. Smith (MFC) regarding Sale Process and term sheets. 0.7 $690.00 $483.00
Smith, Susan 10/10/07 Participate in call with Board, Berger Singerman and T. Allison (MFC) regarding Sale Process and term sheets. 0.7 620.00 434.00
Markin, Eric 10/18/07 Participate in meeting with J. Taggart (Staff Accountant) to request information useful in the completion of Monthly Operating Reports. 0.9 190.00 171.00
Allison, Tom 10/30/07 Participate in conference call with D. Lambert, A. Spector, G. Robson, S. Carter and T. Sadaka (all Berger Singerman), D. McBride and R. Tibbitts (SCO) and T. Zoha and B. Fasel (both MFC) to discuss Sale Process and bankruptcy topics in preparation for the Omnibus Hearing. 0.9 690.00 621.00
Allison, Tom 10/30/07 Participate in call with Berger Singerman regarding Asset Purchase Agreement Disclosure Schedules. 0.7 690.00 483.00
Allison, Tom 10/30/07 Participate in call with Stalking Horse Bidder regarding Bid Procedures hearing on 11/6. 0.5 690.00 345.00
Zoha, Todd 10/30/07 Participate in conference call with D. Lambert, A. Spector, G. Robson, S. Carter and T. Sadaka (all Berger Singerman), D. McBride and R. Tibbitts (SCO) and T. Allison and B. Fasel (both MFC) to discuss Sale Process and bankruptcy topics in preparation for the Omnibus Hearing. 0.9 580.00 522.00
Fasel, Bill 11/01/07 Participate in conference call with D. Lambert, A. Spector, G. Robson, T. Sadaka, and T. Wells (all Berger Singerman); D. McBride, K. Nielsen and R. Tibbitts (all SCO) and T. Allison and T. Zoha (both MFC) to discuss Sale process and bankruptcy topics in preparation for the Omnibus Hearing on Nov 6th. 1.4 650.00 910.00
Zoha, Todd 11/01/07 Participate in conference call with D. Lambert, A. Spector, G. Robson. T. Sadaka, and T. Wells (all Berger Singerman); D. McBride, K. Nielsen and R. Tibbitts (all SCO) and T. Allison and B. Fasel (both MFC) to discuss Sale process and bankruptcy topics in preparation for the Omnibus Hearing on Nov 6th. 1.4 580.00 812.00
Allison, Tom 11/01/07 Participate in conference call with D. Lambert, A. Spector, G. Robson, T. Sadaka, and T. Wells (all Berger Singerman); D. McBride, K. Nielsen and R. Tibbitts (all SCO) and B. Fasel and T. Zoha (both MFC) to discuss Sale process and bankruptcy topics in preparation for the Omnibus Hearing on Nov 6th. 1.4 690.00 966.00
Zoha, Todd 11/02/07 Participate in conference call with K. Nielsen (SCO) regarding the Me, Inc. projections and UNIX purchase price. 0.3 580.00 174.00
Zoha, Todd 11/04/07 Participate in conference call with the D. McBride (Bidder i) and D. Lambert, A. Spector (Bidder i counsel) to prepare for Tuesday's Omnibus Hearing. 0.8 580.00 464.00
Zoha, Todd 11/05/07 Participate in conference call with the D. McBride (SCO), D. Lambert and A. Spector (Berger Singerman) to prepare for Tuesday's Omnibus Hearing. 0.2 580.00 116.00
Zoha, Todd 11/05/07 Participate in conference call with K. Nielsen (SCO) and B. Fasel (MFC) regarding the work plan, Me, Inc. projections and tomorrow's Omnibus Hearing. 1.4 580.00 812.00
Fasel, Bill 11/12/07 Participate in meetings with Berger Singerman team to discuss key provisions of the Asset Purchase Agreement and proposed modifications. 3.8 650.00 2,470.00
Fasel, Bill 11/12/07 Participate in conference calls with Bidder 1, SCO, Proskauer, Berger Singerman teams to discuss key issues related to draft Asset Purchase Agreement and Credit Agreement. 2.6 650.00 1,690.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/12/07 Participate in meetings with Bidder 1, Proskauer, SCO and Berger Singerman teams to negotiate open issues with the Asset Purchase Agreement. 4.0 650.00 2,600.00
Fasel, Bill 11/12/07 Participate in meetings with Bidder 1, Proskauer, SCO and Berger Singerman teams to negotiate open issues with the Credit Agreement. 3.6 650.00 2,340.00
Markin, Eric 11/12/07 Participate in meeting with E. Gilbert (SCO) and L Bauck (MFC) to discuss progress in fulfilling Bidder 1 Intellectual Property and Non Intellectual Property Due Diligence Requests. 0.8 190.00 152.00
Zoha, Todd 11/12/07 Negotiate with Bidder 1 and legal counsel regarding issues with the term sheet and Asset Purchase Agreement. 4.0 580.00 2,320.00
Zoha, Todd 11/12/07 Internal deliberations among Debtor, advisors and counsel regarding negotiated points with Bidder 1 regarding issues with the term sheet and Asset Purchase Agreement. 4.0 580.00 2,320.00
Zoha, Todd 11/12/07 Participate in conference call with SCO's Board of Directors regarding the contemplated transaction. 1.0 580.00 580.00
Fasel, Bill 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the term sheet and Asset Purchase Agreement. 4.0 650.00 2,600.00
Fasel, Bill 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the Litigation Credit Facility. 4.0 650.00 2,600.00
Fasel, Bill 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the Cross License Agreement. 1.0 650.00 650.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/13/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, T. Zoha (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding status of negotiations, open items and deal terms. 1.0 650.00 650.00
Fasel, Bill 11/13/07 Internal deliberations among Debtor, advisors and counsel regarding negotiated points with Bidder 1 regarding issues with the term sheet and Asset Purchase Agreement. 4.0 650.00 2,600.00
Zoha, Todd 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the term sheet and Asset Purchase Agreement. 4.0 580.00 2,320.00
Zoha, Todd 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the Litigation Credit Facility. 4.0 580.00 2,320.00
Zoha, Todd 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the Cross License Agreement. 1.0 580.00 580.00
Allison, Tom 11/13/07 Participate in conference call with K. Nielsen, D. McBride, R. Tibbitts (all SCO), T. Zoha, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding status of negotiations, open items and deal terms. 1.0 690.00 690.00
Allison, Tom 11/13/07 Negotiate with Bidder 1 and legal counsel regarding issues with the Cross License Agreement. 1.0 690.00 690.00
Zoha, Todd 11/13/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding status of negotiations, open items and deal terms. 1.0 580.00 580.00
Zoha, Todd 11/13/07 Internal deliberations among Debtor, advisors and counsel regarding negotiated points with Bidder 1 regarding issues with the term sheet and Asset Purchase Agreement. 4.0 580.00 2,320.00
Fasel, Bill 11/14/07 Participate in meetings with Bidder 1, Proskauer and Berger Singerman to finalize outstanding issues related to proposed Asset Purchase Agreement and Credit Agreement. 2.3 650.00 1,495.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/14/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, T. Zoha (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.5 650.00 975.00
Allison, Tom 11/14/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Zoha, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.5 690.00 1,035.00
Zoha, Todd 11/14/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.5 580.00 870.00
Fasel, Bill 11/15/07 Participate in conference calls with Berger Singerman to address issues related to outstanding agreements (cross-licensing and Schedules / Exhibits to the Asset Purchase Agreement). 2.4 650.00 1,560.00
Fasel, Bill 11/15/07 Participate in conference call with F. Caplan, A. Spector (both Berger Singerman); T. Allison and T. Zoha (both MFC); and D. McBride and R. Tibbitts (both SCO) regarding discussion points for the pending Board Call. 0.5 650.00 325.00
Fasel, Bill 11/15/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, T. Zoha (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.0 650.00 650.00
Allison, Tom 11/15/07 Participate in conference call with F. Caplan, A. Spector (both Berger Singerman); T. Zoha and B. Fasel (both MFC); and D. McBride and R. Tibbitts (both SCO) regarding discussion points for the pending Board Call. 0.5 690.00 345.00
Allison, Tom 11/15/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Zoha, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.0 690.00 690.00
Zoha, Todd 11/15/07 Participate in conference call with F. Caplan, A. Spector (both Berger Singerman); T. Allison and B. Fasel (both MFC); and D. McBride and R. Tibbitts (both SCO) regarding discussion points for the pending Board Call. 0.5 580.00 290.00
Zoha, Todd 11/15/07 Participate in conference call with K. Nielson, D. McBride, R. Tibbitts (all SCO), T. Allison, B. Fasel (both MFC), D. Lambert, F. Caplan and S. Carter (all Berger Singerman) regarding deal approval and ratification. 1.0 580.00 580.00
Fasel, Bill 11/16/07 Follow-up meetings with Berger, Proskauer and SCO to prepare final documents (Cross-Licensing, Sale Motion and Me In. warrant). 1.7 650.00 1,105.00
Zoha, Todd 11/16/07 Participate in conference call with D. McBride, R. Tibbitts (both SCO), D. Lambert, A. Spector (both Berger Singerman) regarding Bid Procedures. 0.5 580.00 290.00
Fasel, Bill 11/20/07 Participate in call with Bidder 1, Proskauer, SCO, Berger Singerman to discuss proposed modifications to the Asset Purchase Agreement and Cross-Licensing agreements. 1.4 650.00 910.00
Fasel, Bill 11/26/07 Participate in conference call with D. McBride, R. Tibbitts, K. Nielsen (all SCO); D. Lambert, A. Spector and F. Caplan (all Berger Singerman); and T. Zoha and T. Allison (all MFC) regarding the Bidder 1 deal. 1.3 650.00 845.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Allison, Tom 11/26/07 Participate in conference call with D. McBride. R. Tibbitts, K. Nielsen (all SCO); D. Lambert, A. Spector and F. Caplan (all Berger Singerman); and T. Zoha and B. Fasel (all MFC) regarding the Bidder 1 deal. 1.3 690.00 897.00
Zoha, Todd 11/26/07 Participate in conference call with D. McBride, R. Tibbitts, K. Nielsen (all SCO); D. Lambert, A. Spector and F. Caplan (all Berger Singerman); and T. Allison and B. Fasel (all MFC) regarding the Bidder 1. 1.3 580.00 754.00
Fasel, Bill 11/28/07 Participate in conference call with K. Nielson (SCO) and T. Zoha (MFC) regarding the Opinion and Order Granted by Judge Gross regarding Relief From the Automatic Stay. 0.5 650.00 325.00
Zoha, Todd 11/28/07 Participate in conference call with K. Nielson (SCO) and B. Fasel (MFC) regarding the Opinion and Order Granted by Judge Gross regarding Relief From the Automatic Stay. 0.5 580.00 290.00
Allison, Tom 11/29/07 Participate in conference call with L. Bauck, T. Zoha and B. Fasel (all MFC), D. McBride, K. Neilsen and R. Tibbitts (all SCO), and A. Spector (Berger Singerman) to discuss status of case, Bidder 1 deal, and Novell Lift Stay ruling. 1.0 690.00 690.00
Bauck, Lyle 11/29/07 Participate in conference call with T. Allison, T. Zoha and B. Fasel (all MFC), D. McBride, K. Neilsen and R. Tibbitts (all SCO), and A. Spector (Berger Singerman) to discuss status of case, Bidder 1 deal, and Novell Lift Stay ruling. 1.0 350.00 350.00
Fasel, Bill 11/29/07 Participate in conference call with L. Bauck, T. Zoha and T. Allison (all MFC), D. McBride, K. Neilsen and R. Tibbitts (all SCO), and A. Spector (Berger Singerman) to discuss status of case, Bidder 1 deal, and Novell Lift Stay ruling. 1.0 650.00 650.00
Zoha, Todd 11/29/07 Participate in conference call with D. McBride, R. Tibbitts, K. Nielson (all SCO), A. Spector, D. Lambert and F. Caplan (all Berger Singerman) and T. Allison, B. Fasel and L. Bauck (all MFC) to discuss the Debtor's strategy in response to Novell's Relief From the Automatic Stay. 1.0 580.00 580.00
Fasel, Bill 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Allison and T. Zoha (both MFC) regarding feedback from our call to Bidder 1. 0.6 650.00 390.00
Fasel, Bill 11/30/07 Participate in conference call with T. Zoha (MFC) and Bidder 1 regarding terms required to continue negotiating a potential sale transaction. 0.3 650.00 195.00
Fasel, Bill 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Allison and T. Zoha (both MFC) regarding feedback from call with Bidder 1 (communicating that Bidder 1 will not continue under proposed terms). 0.2 650.00 130.00
Allison, Tom 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Zoha and B. Fasel (both MFC) regarding feedback from our call to Bidder 1. 0.6 690.00 414.00
Allison, Tom 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Zoha and B. Fasel (both MFC) regarding feedback from call with Bidder 1 (communicating that Bidder 1 will not continue under proposed terms). 0.2 690.00 138.00
Zoha, Todd 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Allison and B. Fasel (both MFC) regarding feedback from our call to Bidder 1. 0.6 580.00 348.00


EXHIBIT D-8

The SCO GROUP, INC., et al.,
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 11/30/07 Participate in conference call with D. McBride, R. Tibbitts and K. Nielsen (all SCO); T. Allison and B. Fasel (both MFC) regarding feedback from call with Bidder 1 (communicating that Bidder 1 will not continue under proposed terms). 0.2 580.00 116.00
Meetings and Conference calls with Debtor's Representatives and Debtor's Counsel Total 94.9 $58,617.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/03/07 Meet with T. Zoha (MFC), B. Young, J. Acheson and K. Nielsen (all SCO) to discuss liquidation model and valuation of businesses. 1.3 $350.00 $455.00
Allison, Tom 10/04/07 Participate in call with D. Lampert, A. Spector (BS), S. Smith, 1. Feltman (both MFC) regarding Sale Process and term sheets. 0.4 690.00 276.00
Smith, Susan 10/04/07 Participate in call with D. Lampert, A. Spector (BS), T. Allison, J. Feltman (both MFC) regarding Sale Process and term sheets. 0.4 620.00 248.00
Feltman, James 10/04/07 Participate in call with D. Lampert, A. Spector (BS), T. Allison, S. Smith (both MFC) regarding Sale Process and term sheets. 0.4 690.00 276.00
Smith, Susan 10/04/07 Review term sheets. 1.4 620.00 868.00
McClellan, Christian 10/05/07 Review status and prepare for SCO Board call. 0.9 240.00 216.00
McClellan, Christian 10/05/07 Participate in SCO board call regarding first steps in Sale Process. 0.8 240.00 192.00
McClellan, Christian 10/05/07 Review and discuss current term sheets. 2.4 240.00 576.00
Smith, Susan 10/05/07 Participate in conference call with Board of Directors. 0.8 620.00 496.00
Allison, Tom 10/05/07 Discuss term sheets and issues with S. Smith (MFC). 0.7 690.00 483.00
Smith, Susan 10/05/07 Discuss term sheets and issues with T. Allison (MFC). 0.7 620.00 434.00
Smith, Susan 10/05/07 Review cash flow and obtain additional information for attorneys. 1.3 620.00 806.00
Allison, Tom 10/05/07 Review and Discuss term sheets with C. McClellan in preparation for SCO Board Call 3.3 690.00 2,277.00
McClellan, Christian 10/09/07 Draft term sheet summary and comparison. 1.8 240.00 432.00
McClellan, Christian 10/09/07 Revise term sheet summary and comparison. 3.3 240.00 792.00
Bauck, Lyle 10/10/07 Participate in phone call with S. Smith and T. Zoha (both MFC) and K. Nielsen (SCO) regarding financial model, timing, Sale Process, etc. 0.6 350.00 210.00
Allison, Tom 10/10/07 Prepare for SCO Board call and discuss with C. McClellan (MFC) on Term Sheet Comparison. 1.5 690.00 1,035.00
McClellan, Christian 10/10/07 Prepare for SCO Board call, brief T. Allison (MFC) on Term Sheet Comparison. 1.5 240.00 360.00
Allison, Tom 10/10/07 Participate in SCO board call regarding updated term sheets and bid comparison. 1.4 690.00 966.00
McClellan, Christian 10/10/07 Participate in SCO board call regarding updated term sheets and bid comparison. 1.4 240.00 336.00
McClellan, Christian 10/10/07 Review board call and discuss updated term sheets. 2.2 240.00 528.00
Smith, Susan 10/10/07 Review four term sheets. 0.8 620.00 496.00
Allison, Tom 10/10/07 Participate in call with D. Lampert, A. Spector (BS), S. Smith, J. Feltman (both MFC) regarding Sale Process and term sheets. 0.4 690.00 276.00
Smith, Susan 10/10/07 Participate in call with D. Lampert, A. Spector (BS), T. Allison, J. Feltman (both MFC) regarding Sale Process and term sheets. 0.4 620.00 248.00
Feltman, James 10/04/07 Perform analysis of Versata and York proposals. 1.1 690.00 759.00
Feltman, James 10/10/07 Read and respond to communications and telephone calls regarding revisions to offers. 1.0 690.00 690.00
Feltman, James 10/10/07 Participate in teleconference with Berger Singerman and MFC regarding board meeting. 0.6 690.00 414.00
Feltman, James 10/10/07 Participate in call with D. Lampert, A. Spector (BS), T. Allison, S. Smith (both MFC) regarding Sale Process and term sheets. 0.4 690.00 276.00
Smith, Susan 10/10/07 Participate in phone call with L. Bauck and T. Zoha (both MFC) and K. Nielsen (SCO) regarding financial model, timing, Sale Process, etc. 0.6 620.00 372.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Smith, Susan 10/10/07 Participate in call with T. Zoha (MFC) regarding valuation. 0.2 620.00 124.00
Zoha, Todd 10/10/07 Participate in phone call with L. Bauck and S. Smith (both MFC) and K. Nielsen (SCO) regarding financial model, timing, Sale Process, etc. 0.6 580.00 348.00
Zoha, Todd 10/10/07 Participate in call with S. Smith (MFC) regarding valuation. 0.2 580.00 116.00
Fasel, Bill 10/11/07 Review of SCO's draft term sheets received to-date regarding potential acquisition of Debtor's assets. 2.3 650.00 1,495.00
Fasel, Bill 10/11/07 Discussions with Debtor regarding status of Sale Process efforts to- date and overview of potential interested parties. 1.5 650.00 975.00
Fasel, Bill 10/11/07 Participate in conference call with Bidder 1 to discuss structure of proposed term sheet. 1.4 650.00 910.00
Fasel, Bill 10/11/07 Participate in conference call with Debtor management team to plan follow-up calls/negotiations with potential interested parties. 0.7 650.00 455.00
McClellan, Christian 10/11/07 Analyze engagement letter support for Sale role. 0.9 240.00 216.00
McClellan, Christian 10/11/07 Receive updates to discussions with Bidder 1 and 2. 0.9 240.00 216.00
McClellan, Christian 10/11/07 Research Bidder 1 investment holdings regarding financial wherewithal (ability) to close. 0.7 240.00 168.00
McClellan, Christian 10/11/07 Assess management sale efforts and document delivery to date. 1.0 240.00 240.00
McClellan, Christian 10/11/07 Discuss T. Allison's (MFC) meeting with Bidder 1 and necessary follow-up. 1.5 240.00 360.00
Fasel, Bill 10/01/07 Participate in conference call with D. Charnin (Vice President, Chief Investment Council), C. Hale (Managing Director) and M. Yi (Associate) of Bidder 1 Capital Management and T. Allison, T. Zoha, S. Smith and C. McClellan (all MFC) to discuss Bidder 1 term sheet for SCO's UNIX business and the entire Company. 1.5 650.00 975.00
Fasel, Bill 10/12/07 Review Bidder 1 financial qualifications and Investor Overview presentation. 1.6 650.00 1,040.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 10/12/07 Participate in conference call with F. Wilde (Chairman and CEO) and J. Vitteta (Senior Vice President, Corporate Secretary) of Bidder 2 and T. Zoha, S. Smith and C. McClellan (all MFC) to discuss Bidder 2 term sheet for SCO's UN business. 0.7 650.00 455.00
Fasel, Bill 10/12/07 Prepare Draft Bid Summary Matrix to outline key terms of prospective Bidders. 1.4 650.00 910.00
McClellan, Christian 10/12/07 Prepare for discussion with Bidder 1 including necessary updates to term sheet. 0.7 240.00 168.00
McClellan, Christian 10/12/07 Participate in conference call with D. Charnin (Vice President, Chief Investment Council), C. Hale (Managing Director) and M. Yi (Associate) of Bidder 1 and T. Allison, B. Fasel, S. Smith and T. Zoha (all MFC) to discuss Bidder 1 term sheet for SCO's UNIX business and the entire Company. 1.5 240.00 360.00
McClellan, Christian 10/12/07 Prepare for discussion with Bidder 2 including necessary updates to term sheet. Merger/ Acquisition/Divestiture Analysis 0.7 240.00 168.00
McClellan, Christian 10/01/07 Participate in conference call with F. Wilde (Chairman and CEO) and 1. Vitteta (Senior Vice President, Corporate Secretary) of Bidder 2 and B. Fasel, S. Smith and T. Zoha (all MFC) to discuss Bidder 2 term sheet for SCO's UN business. 0.7 240.00 168.00
McClellan, Christian 10/01/07 Prepare Key-Points bid comparison for board discussion and Stalking Horse selection. 2.0 240.00 480.00
Fasel, Bill 10/12/07 Discuss issues with potential buyer #1 with S. Smith (MFC). 0.4 650.00 260.00
Smith, Susan 10/12/07 Discuss issues with potential buyer #1 with B. Fasel (MFC). 0.4 620.00 248.00
Fasel, Bill 10/12/07 Discuss issues with potential buyer #2 with S. Smith (MFC). 0.4 650.00 260.00
Smith, Susan 10/12/07 Discuss issues with potential buyer #2 with B. Fasel (MFC). 0.4 620.00 248.00
Smith, Susan 10/12/07 Participate in conference call with D. Charnin (Vice President, Chief Investment Council), C. Hale (Managing Director) and M. Yi (Associate) of Bidder 1 and T. Allison, B. Fase1, T. Zoha and C. McClellan (all MFC) to discuss Bidder 1 term sheet for SCO's UN business and the entire Company. 1.5 620.00 930.00
Smith, Susan 10/12/07 Participate in conference call with F. Wilde (Chairman and CEO) and J. Vitteta (Senior Vice President, Corporate Secretary) of Bidder 2 and B. Fasel, T. Zoha and C. McClellan (all MFC) to discuss Bidder 2 term sheet for SCO's UNIX business. 0.7 620.00 434.00
Zoha, Todd 10/12/07 Participate in conference call with D. Charnin (Vice President, Chief Investment Council), C. Hale (Managing Director) and M. Yi (Associate) of Bidder 1 Capital Management and T. Allison, B. Fasel, S. Smith and C. McClellan (all MFC) to Bidder 1 term sheet for SCO's UN business and the entire Company. 1.5 580.00 870.00
Zoha, Todd 10/12/07 Participate in conference call with F. Wilde (Chairman and CEO) and J. Vitteta (Senior Vice President, Corporate Secretary) of Bidder 2 and B. Fasel, S. Smith and C. McClellan (all MFC) to discuss Bidder 2 term sheet for SCO's UN business. 0.7 580.00 406.00
Allison, Tom 10/12/07 Participate in conference call with D. Charnin (Vice President, Chief Investment Council), C. Hale (Managing Director) and M. Yi (Associate) of Bidder 1 Capital Management and B. Fasel, S. Smith, T. Zoha and C. McClellan (all MFC) to Bidder 1 term sheet for SCO's UNX business and the entire Company. 1.5 690.00 1,035.00
Fasel, Bill 10/14/07 Modify Draft Bid Summary Matrix to be distributed to Debtor's Board in advance of call proposed for 10/15. 2.3 650.00 1,495.00
McClellan, Christian 10/14/07 Revise Key-Points bid comparison. 2.6 240.00 624.00
Fasel, Bill 10/15/07 Discuss with Debtor regarding current status of potential interested parties 1.3 650.00 845.00
Fasel, Bill 10/15/07 Prepare for Debtor Board call to discuss status of potential interested pai1ies 2.2 650.00 1,430.00
Fasel, Bill 10/15/07 Participate in Debtor Board conference call to discuss overall Sale Process efforts and status of interested parties 1.7 650.00 1,105.00
McClellan, Christian 10/15/07 Further revised Key-Points bid comparison. 3.8 240.00 912.00
McClellan, Christian 10/15/07 Prepare for SCO board call. 0.2 240.00 48.00
McClellan, Christian 10/15/07 Participate in SCO board call regarding Stalking Horse selection. 1.7 240.00 408.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
McClellan, Christian 10/15/07 Follow-up on due-diligence steps discussed on board call. 1.3 240.00 312.00
Allison, Tom 10/15/07 Prepare for Debtor Board call to discuss status of potential interested parties 2.2 690.00 1,518.00
Allison, Tom 10/15/07 Participate in Debtor Board conference call to discuss overall Sale Process efforts and status of interested parties 1.7 690.00 1,173.00
Fasel, Bill 10/16/07 Participate in conference call with Potential Bidder 1 to discuss structure of proposed Asset Purchase Agreement / term sheet. 0.9 650.00 585.00
Fasel, Bill 10/16/07 Participate in call with Debtor Counsel (Berger Singerman) to discuss potential interested party Asset Purchase Agreement / term sheet. 0.6 650.00 390.00
Fasel, Bill 10/16/07 Participate in call with Debtor to discuss potential interested party Asset Purchase Agreement/term sheet. 0.8 650.00 520.00
Fasel, Bill 10/16/07 Participate in conference call with Potential Bidder 1 to discuss structure of proposed Asset Purchase Agreement / term sheet. 0.5 650.00 325.00
Fasel, Bill 10/16/07 Participate in call with Debtor Counsel (Berger Singerman) and potential interested party to discuss issues with proposed Asset Purchase Agreement / term sheet. 1.3 650.00 845.00
Fasel, Bill 10/16/07 Follow-up with Berger Singerman to further propose modifications to proposed Asset Purchase Agreement/ term sheet. 0.6 650.00 390.00
McClellan, Christian 10/16/07 Gather and index data room documents. 3.0 240.00 720.00
Allison, Tom 10/16/07 Follow-up with Berger Singerman to further propose modifications to proposed Asset Purchase Agreement/ term sheet. 0.6 690.00 414.00
Allison, Tom 10/16/07 Participate in call with Debtor to discuss potential interested party Asset Purchase Agreement/term sheet. 0.8 690.00 552.00
Allison, Tom 10/16/07 Participate in call with Debtor Counsel (Berger Singerman) to discuss potential interested party Asset Purchase Agreement / term sheet. 0.6 690.00 414.00
Fasel, Bill 10/17/07 Participate in call with Debtor and Tom Allison to discuss overall status of Sale Process. 0.5 650.00 325.00
Fasel, Bill 10/17/07 Participate in call with Debtor Counsel (Berger Singerman) to discuss potential interested party Asset Purchase Agreement / term sheet. 0.7 650.00 455.00
Fasel, Bill 10/17/07 Prepare for call with Bidder 1 to discuss modifications to their proposed term sheet. 0.5 650.00 325.00
Fasel, Bill 10/17/07 Participate in call with potential Stalking Horse Bidder to review bid and negotiate additional modifications. 1.2 650.00 780.00
Zoha, Todd 10/17/07 Analyze the projected purchase price adjustment pursuant to Bidder 1 term sheet. 2.5 580.00 1,450.00
Allison, Tom 10/17/07 Participate in call with Debtor and Bill Fasel to discuss overall status of Sale Process. 0.5 690.00 345.00
Allison, Tom 10/17/07 Participate in call with Debtor Counsel (Berger Singerman) to discuss potential interested party Asset Purchase Agreement / term sheet. 0.7 690.00 483.00
Allison, Tom 10/17/07 Prepare for call with Bidder 1 to discuss modifications to their proposed term sheet. 0.5 690.00 345.00
Allison, Tom 10/17/07 Participate in call with potential Bidder 1 to review bid and negotiate additional modifications. 1.2 690.00 828.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 10/18/07 Participate in conference call with Bidder 1 to discuss structure of proposed Asset Purchase Agreement / term sheet. 1.3 650.00 845.00
Fasel, Bill 10/18/07 Participate in call with potential Bidder 1 to review bid and negotiate additional modifications. 1.7 650.00 1,105.00
Fasel, Bill 10/18/07 Prepare with Berger Singerman for Debtor Board call to discuss current status of potential interested parties. 1.5 650.00 975.00
Fasel, Bill 10/18/07 Participate in the Debtor Board conference call to discuss overall Sale Process efforts and status of interested parties. 1.2 650.00 780.00
McClellan, Christian 10/18/07 Participate in conference call with Bidder 2 regarding status and terms of revised bid. 1.2 240.00 288.00
McClellan, Christian 10/18/07 Participate in conference call with Bidder 1 regarding status and terms of revised bid. 1.7 240.00 408.00
McClellan, Christian 10/18/07 Review Bidder 1 revised bid and prepare for SCO Board Call. 1.4 240.00 336.00
McClellan, Christian 10/18/07 Participate in the SCO Board call to discuss revised bids i and 2 and process status. 1.2 240.00 288.00
Zoha, Todd 10/18/07 Participate in conference call with D. McBride and K. Nielsen (both SCO), Ralph 1. Yarro III (Chairman of the Board of Directors), Daniel W. Campbell (Board Member), D. Lambert and A. Spector (both Berger Singerman), T. Allison, B. Fasel and C. McClellan (all MFC) to discuss the terms of Bid 1 and the Board of Directors terms for acceptance of Bid 1. 1.2 580.00 696.00
Allison, Tom 10/18/07 Participate in conference call with Bidder 1 to discuss structure of proposed Asset Purchase Agreement / term sheet. 1.3 690.00 897.00
Allison, Tom 10/18/07 Participate in call with potential Bidder 1 to review bid and negotiate additional modifications. 1.7 690.00 1,173.00
Allison, Tom 10/18/07 Prepare with Berger Singerman for Debtor Board call to discuss current status of potential interested parties. 1.5 690.00 1,035.00
Allison, Tom 10/18/07 Participate in the Debtor Board conference call to discuss overall Sale Process efforts and status of interested parties. 1.2 690.00 828.00
Fasel, Bill 10/19/07 Participate in call with Bidder 1 to review bid and negotiate additional modifications. 2.2 650.00 1,430.00
Fasel, Bill 10/19/07 Participate in call with Debtor Counsel (Berger Singerman) and Bidder 1 to discuss outstanding issues with proposed term sheet. 1.8 650.00 1,170.00
Fasel, Bill 10/19/07 Follow-up call with Bidder 1 to clarify proposed modifications to term sheet. 0.8 650.00 520.00
Fasel, Bill 10/19/07 Participate in call with Debtor Counsel (Berger Singerman) and Bidder 1 to finalize outstanding term sheet issues. 1.3 650.00 845.00
McClellan, Christian 10/19/07 Review Bidder 1 term sheet and call with Bidder 1 regarding further requested modifications. 2.3 240.00 552.00
McClellan, Christian 10/19/07 Participate in call with Berger Singerman regarding necessary changes to Bid 1. 1.7 240.00 408.00
McClellan, Christian 10/19/07 Follow-up with Bidder 1 regarding proposed changes. 0.7 240.00 168.00
McClellan, Christian 10/19/07 Participate in call with Bidder 1 and Berger Singerman to finalize issues outstanding. 1.2 240.00 288.00
Zoha, Todd 10/19/07 Participate in meeting with K. Nielson (SCO) to discuss open items and issues with Bidder 1 most current term sheet that should be addressed on the conference call with C. Hale of Bidder 1 scheduled for Oct. 19th at 8:30am. 0.4 580.00 232.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 10/19/07 Participate in conference call with C. Hale (Bidder 1) and K. Nielson (SCO) discussing the definition of bona fide qualifying accounts receivable and the purchase price adjustment in Bidder 1 current term sheet. 0.9 580.00 522.00
Zoha, Todd 10/19/07 Review Bidder 1 definition of bona fide qualifying accounts receivable and the Debtor's AR policies and current AR aging. 0.6 580.00 348.00
Zoha, Todd 10/19/07 Participate in conference call with C. Hale and D. Charnin (both Bidder 1) regarding the definition of bona fide qualifying accounts receivable and finalized agreement on the purchase price adjustment mechanism for accounts receivable. 0.6 580.00 348.00
Allison, Tom 10/19/07 Participate in call with Bidder 1 to review bid and negotiate additional modifications. 2.2 690.00 1,518.00
Fasel, Bill 10/20/07 Participate in call with Debtor Counsel (Berger Singerman) to discuss further modifications requested to potential Stalking Horse bid. 1.8 650.00 1,170.00
Fasel, Bill 10/20/07 Prepare Draft Bid Summary Matrix to outline key terms of prospective Bidders. 1.2 650.00 780.00
Fasel, Bill 10/21/07 Modify Draft Bid Summary Matrix to outline key terms of prospective Bidders. 1.2 650.00 780.00
Fasel, Bill 10/21/07 Participate in call with Debtor Counsel (Berger Singerman) to prepare for i 0/22 Debtor Board call. 1.0 650.00 650.00
McClellan, Christian 10/21/07 Prepare presentation to board regarding finalized Stalking Horse bid from Bidder 1. 1.6 240.00 384.00
Allison, Tom 10/22/07 Participate in conference call with D. McBride, R. Yarro III, D. Mott, D. Thompson, K. Millington, O. Leeman (all SCO), D. Lambert and A. Spector (both Berger Singerman), B. Fase1, T. Zoha and C. McClellan (all MFC) to discuss the terms of Bid seek Board ratification of Bidder 1 term sheet. 1.0 690.00 690.00
Allison, Tom 10/22/07 Participate in conference call with C. Hale (Bidder 1) and B. Fasel, T. Zoha and C. McClellan (all MFC) to discuss the revisions, necessary for Board ratification, to the Bidder 1 term sheet identified on the Board call. 0.3 690.00 207.00
Allison, Tom 10/22/07 Follow-up call with Bidder 1 to request additional term sheet modifications. 0.5 690.00 345.00
Fasel, Bill 10/22/07 Participate in conference call with D. McBride, R. Yarro III, D. Mott, D. Thompson, K. Millington, O. Leeman (all SCO), D. Lambert and A. Spector (both Berger Singerman), T. Allison, T. Zoha and C. McClellan (all MFC) to discuss the terms of Bid 1 and seek Board ratification of Bidder 1 term sheet. 1.0 650.00 650.00
Fasel, Bill 10/22/07 Participate in conference call with C. Hale (Bidder 1) and T. Allison, T. Zoha and C. McClellan (all MFC) to discuss the revisions, necessary for Board ratification, to the Bidder 1 term sheet identified on the Board call. 0.3 650.00 195.00
Fasel, Bill 10/22/07 Follow-up call Bidder 1 to request additional term sheet modifications. 0.5 650.00 325.00
McClellan, Christian 10/22/07 Participate in conference call with D. McBride, R. Yarro III, D. Mott, D. Thompson, K. Millington, O. Leeman (all SCO), D. Lambert and A. Spector (both Berger Singerman), B. Fasel, T. Zoha and T. Allison (all MFC) to discuss the terms of the Bid 1 and seek Board ratification of Bidder 1 term sheet. 1.0 240.00 240.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
McClellan, Christian 10/22/07 Participate in conference call with C. Hale (Bidder 1) and B. Fasel, T. Zoha and T. Allison (all MFC) to discuss the revisions, necessary for Board ratification, to the Bidder 1 term sheet identified on the Board call. 0.3 240.00 72.00
McClellan, Christian 10/22/07 Prepare initial draft of Confidential Information Memorandum. 2.1 240.00 504.00
McClellan, Christian 10/22/07 Revise initial draft of Confidential Information Memorandum. 2.6 240.00 624.00
McClellan, Christian 10/22/07 Solicit potential providers of virtual data room (VDR) service. 0.8 240.00 192.00
Zoha, Todd 10/22/07 Review the market approach including the comparable Company and precedent transactions analyses utilized to assess the fair market value of The SCO Group. 0.5 580.00 290.00
Zoha, Todd 10/22/07 Review and finalize a summary of Bidder 1 term sheet that the Debtor's Board of Director's will utilize to approve Bidder 1 as Stalking Horse Bidder. 1.0 580.00 580.00
Zoha, Todd 10/22/07 Participate in conference call with D. McBride, R. Yano III, D. Mott, D. Thompson, K. Millington, O. Leeman (all SCO), D. Lambert and A. Spector (both Berger Singerman), T. Allison, B. Fasel and C. McClellan (all MFC) to discuss the terms of Bid 1 and seek Board ratification of Bidder 1 term sheet. 1.0 580.00 580.00
Zoha, Todd 10/22/07 Participate in conference call with C. Hale (Bidder I) and T. Allison, B. Fasel and C. McClellan (all MFC) to discuss the revisions, necessary for Board ratification, to the Bidder 1 term sheet identified on the Board call. 0.3 580.00 174.00
Zoha, Todd 10/22/07 Revise Bidder 1 term sheet pursuant to the items identified during the Board call. Distribute the revised term sheet to D. McBride (SCO) and C. Hale (Bidder 1) and solicit their initials indicating agreement to the revisions. 0.8 580.00 464.00
Fasel, Bill 10/22/07 Discuss with Berger Singerman regarding Bidder 1 financial qualifications. 0.7 650.00 455.00
Fasel, Bill 10/22/07 Discuss with Berger Singerman regarding Debtor's prior sale efforts. 0.8 650.00 520.00
McClellan, Christian 10/23/07 Revise initial draft of Confidential Information Memorandum. 1.9 240.00 456.00
McClellan, Christian 10/23/07 Continue to revise initial draft of Confidential Information Memorandum. 2.1 240.00 504.00
McClellan, Christian 10/23/07 Follow-up with 2 potential VDR providers. 1.8 240.00 432.00
McClellan, Christian 10/23/07 Prepare summary of VDR services and pricing. 0.8 240.00 192.00
Zoha, Todd 10/23/07 Review and provide comments on a draft of the Confidential Information Memorandum for The SCO Group's UN business. 0.5 580.00 290.00
Zoha, Todd 10/23/07 Review and comment on the Emergency Motion and Order (A) Approving Asset Purchase Agreement, (B) Establishing Sale and Bidding Procedures, and (C) Approving the Form and Manner of Notice of Sale. 0.5 580.00 290.00
Allison, Tom 10/23/07 Discuss with Berger Singerman regarding Bidder 1 financial qualifications. 0.7 690.00 483.00
Fasel, Bill 10/24/07 Participate in call with Bidder 1 regarding drafting Asset Purchase Agreement. 1.3 650.00 845.00
Fasel, Bill 10/24/07 Discuss with Berger Singerman regarding Deposit required by Bidder 1. 0.7 650.00 455.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 10/24/07 Review data room materials provided by Debtor and discussions regarding establishing a virtual data room for prospective interested parties. 2.0 650.00 1,300.00
Markin, Eric 10/24/07 Identify Potential Strategic Bidders in the Unix Software Business. 2.7 190.00 513.00
McClellan, Christian 10/24/07 Draft litigation summary for Confidential Information Memorandum. 1.2 240.00 288.00
McClellan, Christian 10/24/07 Initiate network drive secure access to electronic documents for team members. 0.8 240.00 192.00
McClellan, Christian 10/24/07 Initial call with Merrill Datasite (VDR provider). 1.4 240.00 336.00
McClellan, Christian 10/24/07 Begin preparation of required due diligence document request. 2.9 240.00 696.00
Allison, Tom 10/24/07 Participate in call with Bidder 1 regarding drafting Asset Purchase Agreement. 1.3 690.00 897.00
Allison, Tom 10/24/07 Discuss with Berger Singerman regarding Deposit required by Bidder 1. 0.7 690.00 483.00
Fasel, Bill 10/25/07 Review data room materials provided by Debtor to-date. 0.7 650.00 455.00
Fasel, Bill 10/25/07 Prepare and calls with potential interested parties regarding proposed Bid Procedures Motions and Auction process. 1.5 650.00 975.00
Fasel, Bill 10/25/07 Participate in conference call with D. McBride and R. Tibbitts (both SCO), D. Lampert and A. Spector (both Berger Singerman), S. Singer (Boies, Schiller & F1exner), N. Taylor (Dorsey & Whitney), T. Zoha (MFC) to identify the designated contracts and intellectual property that is a transferred v. excluded asset. 0.8 650.00 520.00
Fasel, Bill 10/25/07 Participate in conference call with S. Fallon (Versata Enterprises) and T. Zoha (MFC) to provide an update of the Sale Process, Bid Procedures Motion and next steps. 0.8 650.00 520.00
Fasel, Bill 10/25/07 Participate in conference call with J. Sulak (Marlin Equity Partners) and T. Zoha (MFC) to respond to his interest in The SCO Group's Sale Process. Provided an overview of the filing, ongoing litigation, Bid Procedures Motion and next steps. 0.5 650.00 325.00
Fasel, Bill 10/25/07 Follow-up call with Debtor's management team regarding go- forward Sale Process. 0.2 650.00 130.00
Fasel, Bill 10/25/07 Prepare Bid Tracking log for Auction process. 0.5 650.00 325.00
Markin, Eric 10/25/07 Update Working Group List. 1.1 190.00 209.00
Markin, Eric 10/25/07 Update SCO Contact List. 1.5 190.00 285.00
McClellan, Christian 10/25/07 Continue preparation of required due diligence document request. 1.9 240.00 456.00
McClellan, Christian 10/25/07 Review VDR agreement and transmitted to corporate IT and Legal for review. 1.6 240.00 384.00
Zoha, Todd 10/25/07 Participate in conference call with D. McBride and R. Tibbitts (both SCO), D. Lampert and A. Spector (both Berger Singerman), S. Singer (Boies, Schiller & Flexner), N. Taylor (Dorsey & Whitney), B. Fasel (MFC) to identify the designated contracts and intellectual property that is a transferred v. excluded asset. 0.8 580.00 464.00
Zoha, Todd 10/25/07 Participate in conference call with S. Fallon (Versata Enterprises) and B. Fasel (MFC) to provide an update of the Sale Process, Bid Procedures Motion and next steps. 0.8 580.00 464.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 10/25/07 Participate in conference call with J. Sulak (Marlin Equity Partners) and B. Fasel (MFC) to respond to his interest in The SCO Group's Sale Process. Provided an overview of the filing, ongoing litigation, Bid Procedures Motion and next steps. 0.5 580.00 290.00
Allison, Tom 10/25/07 Prepare and calls with potential interested parties regarding proposed Bid Procedures Motions and Auction process. 1.5 690.00 1,035.00
Allison, Tom 10/25/07 Prepare Bid Tracking log for Auction process. 0.5 690.00 345.00
Fasel, Bill 10/26/07 Review data room materials provided by Debtor to-date. 0.7 650.00 455.00
Fasel, Bill 10/26/07 Modify draft Confidential Information Memorandum (CIM) to use in Auction marketing process. 1.4 650.00 910.00
Fasel, Bill 10/26/07 Participate in call with Debtor and Berger Singerman regarding potential Asset Purchase Agreement issues with Stalking Horse Bid (IP, Contract Rights, Litigation Claims). 1.9 650.00 1,235.00
Markin, Eric 10/26/07 Discuss and analyze Potential Strategic Bidders. 1.3 190.00 247.00
Markin, Eric 10/26/07 Generate list of Potential Strategic Bidders in the Operating Systems Software Industry. 1.1 190.00 209.00
Zoha, Todd 10/26/07 Review, revise and provide feedback on the SCO Projections for the UN business. 2.0 580.00 1,160.00
Bauck, Lyle 10/29/07 Research and review Confidential Information Memorandum examples. 0.5 350.00 175.00
Bauck, Lyle 10/29/07 Read and review draft of The SCO Group Confidential Information Memorandum. 0.8 350.00 280.00
Bauck, Lyle 10/29/07 Assist E. Markin (MFC) with Capital IQ search and preparation of list of Potential Bidders. 0.6 350.00 210.00
Bauck, Lyle 10/29/07 Review financial projections of the SCO Group Unix business prepared by K. Nielsen (SCO). 1.9 350.00 665.00
Bauck, Lyle 10/29/07 Begin to draft Discounted Cash Flow model by researching assumptions and preparing a Normalized Residual Year. 1.8 350.00 630.00
Bauck, Lyle 10/29/07 Review Court order authorizing certain severance payments for terminated employees. 1.3 350.00 455.00
Bauck, Lyle 10/29/07 Read and review revised Confidential Information Memorandum, prepare list of edits for C. McClellan (MFC). 1.9 350.00 665.00
Fasel, Bill 10/29/07 Prepare Sale process work plan to prepare for Bid Procedures Court hearing. 0.7 650.00 455.00
Fasel, Bill 10/29/07 Participate in call with Berger Singerman to discuss preparation of Asset Purchase Agreement Disclosure Schedules. 0.8 650.00 520.00
Fasel, Bill 10/29/07 Participate in call with Bidder 1 regarding drafting Asset Purchase Agreement. 0.5 650.00 325.00
Fasel, Bill 10/29/07 Review draft CIM and proposed Confidentiality Agreement (CA) to be utilized in Auction Sale Process. 1.3 650.00 845.00
Markin, Eric 10/29/07 Compile contact information for Key Executives at Operating Systems Software Companies identified as a Potential Strategic Bidders. 1.0 190.00 190.00
Markin, Eric 10/29/07 Compile contact information for Key Executives at Private Investment Firms identified as Potential Financial Buyers. 3.8 190.00 722.00
Markin, Eric 10/29/07 Discuss with Industry Expert regarding Potential Strategic Bidders. 0.8 190.00 152.00
Markin, Eric 10/29/07 Consolidate Potential Bidder 1nformation into one comprehensive list. 2.8 190.00 532.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
McClellan, Christian 10/29/07 Follow-up with IT and Legal regarding concerns with VDR agreement. 0.6 240.00 144.00
McClellan, Christian 10/29/07 Prepare charts and tables for Confidential Information Memorandum. 3.0 240.00 720.00
McClellan, Christian 10/29/07 Integrate projections for Confidential Information Memorandum. 3.0 240.00 720.00
McClellan, Christian 10/29/07 Revise Confidential Information Memorandum. 2.5 240.00 600.00
Zoha, Todd 10/29/07 Finalize the SCO Projections for the UNX business for FY08, Quarterly for FY08 and Monthly for the First Quarter of FY08. 1.5 580.00 870.00
Allison, Tom 10/29/07 Participate in call with Berger Singerman to discuss preparation of Asset Purchase Agreement Disclosure Schedules. 0.8 690.00 552.00
Allison, Tom 10/29/07 Participate in call with Bidder 1 regarding drafting Asset Purchase Agreement. 0.5 690.00 345.00
Bauck, Lyle 10/30/07 Review list of potential strategic Bidders provided by E. Markin (MFC). 0.4 350.00 140.00
Bauck, Lyle 10/30/07 Review list of potential financial Bidders provided by E. Markin (MFC). 0.4 350.00 140.00
Bauck, Lyle 10/30/07 Participate in call J. Acheson (SCO) to discuss Court order authorizing payment of severance for certain employees and possible amendment to SCO Operations schedules. 0.2 350.00 70.00
Bauck, Lyle 10/30/07 Continue to draft Discounted Cash Flow model by preparing normalized residual year income statement. 0.8 350.00 280.00
Bauck, Lyle 10/30/07 Continue to draft Discounted Cash Flow model by preparing normalized residual year balance sheet. 1.1 350.00 385.00
Bauck, Lyle 10/30/07 Continue to draft Discounted Cash Flow model by preparing normalized residual year statement of cash flows. 0.6 350.00 210.00
Bauck, Lyle 10/30/07 Analyze and review various assumptions to be used in the normalized residual year as part of the DCF model. 0.4 350.00 140.00
Bauck, Lyle 10/30/07 Continue to draft Discounted Cash Flow model by preparing calculating present value of future cash flows. 0.2 350.00 70.00
Bauck, Lyle 10/30/07 Continue to draft Discounted Cash Flow model by preparing projected Free Cash Flow for year 2008. 1.3 350.00 455.00
Bauck, Lyle 10/30/07 Research and analyze appropriate discount rate for DCF model. 0.3 350.00 105.00
Bauck, Lyle 10/30/07 Review revised list of potential strategic Bidders provided by E. Markin (MFC). 0.7 350.00 245.00
Bauck, Lyle 10/30/07 Review revised list of potential financial Bidders provided by E. Markin (MFC). 0.4 350.00 140.00
Fasel, Bill 10/30/07 Participate in conference call with D. Lambert, A. Spector, G. Robson, S. Carter and T. Sadaka (all Berger Singerman), D. McBride and R. Tibbitts (SCO) and T. Zoha and T. Allison (both MFC) to discuss Sale Process and bankruptcy topics in preparation for the Omnibus Hearing. 0.9 650.00 585.00
Fasel, Bill 10/30/07 Participate in call with Berger Singerman regarding Asset Purchase Agreement Disclosure Schedules. 0.7 650.00 455.00
Fasel, Bill 10/30/07 Participate in call with Bidder 1 regarding Bid Procedures hearing on 11/6. 0.5 650.00 325.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 10/30/07 Participate in meeting with T. Zoha, L. Bauck and C. McClellan, E. Markin (all MFC) to discuss Confidential Information Memorandum and Potential Bidder Lists. 1.3 650.00 845.00
Fasel, Bill 10/30/07 Review draft CIM, Confidentiality Agreement (CA) and list of potential interested buyers (Buyers List) regarding Auction Sale process s. 2.3 650.00 1,495.00
Markin, Eric 10/30/07 Identify Potential Financial Bidders with an emphasis on Turnaround Investments and an expressed interest in Software and Services. 0.7 190.00 133.00
Markin, Eric 10/30/07 Identify Potential Financial Bidders with an interest in Unix Development Software, Operating Systems Software, and Enterprise Software. 1.1 190.00 209.00
Markin, Eric 10/30/07 Identify Potential Strategic with revenues above $50 million in the following industries: Unix Development Software, Operating Systems Software, and Enterprise Software. 1.6 190.00 304.00
McClellan, Christian 10/30/07 Contact Merrill Datasite regarding Legal and IT concerns with agreement. 0.7 240.00 168.00
McClellan, Christian 10/30/07 Revise litigation summary for Confidential Information Memorandum. 2.3 240.00 552.00
McClellan, Christian 10/30/07 Revise charts and tables for Confidential Information Memorandum. 2.3 240.00 552.00
McClellan, Christian 10/30/07 Prepare notes to financials and projections for Confidential Information Memorandum. 3.3 240.00 792.00
Bauck, Lyle 10/31/07 Read and review revised version of the Confidential Information Memorandum. 0.8 350.00 280.00
Bauck, Lyle 10/31/07 Review revised list of potential strategic Bidders provided by E. Markin (MFC). 0.8 350.00 280.00
Bauck, Lyle 10/31/07 Review revised list of potential financial Bidders, including list of turnaround buyers, provided by E. Markin (MFC). 0.6 350.00 210.00
Bauck, Lyle 10/31/07 Continue to read and review revised version of the Confidential Information Memorandum. 2.6 350.00 910.00
Bauck, Lyle 10/31/07 Make edits to the Confidential Information Memorandum related to the Top 20 customers list. 0.4 350.00 140.00
Bauck, Lyle 10/31/07 Make edits to the Confidential Information Memorandum related to the Important Information disclaimer. 0.6 350.00 210.00
Bauck, Lyle 10/31/07 Review comparable transactions valuation of The SCO Group. 0.4 350.00 140.00
Bauck, Lyle 10/31/07 Review market approach valuation of The SCO Group. 0.4 350.00 140.00
Fasel, Bill 10/31/07 Participate in Sale process status meeting with T. Zoha and T. Allison (both MFC) to discuss open issues for the Omnibus Hearing on Nov. 6th. 1.0 650.00 650.00
Fasel, Bill 10/31/07 Prepare Sale Process Work Plan to be circulated to Debtor/Counsel/MC working teams. 0.8 650.00 520.00
Fasel, Bill 10/31/07 Review draft CIM, Confidentiality Agreement (CA) and list of potential interested buyers (Buyers List) regarding Auction Sale process. 2.2 650.00 1,430.00
Markin, Eric 10/31/07 Identify Private Investment Firms with Interest in Turnaround Stage Investments. 0.7 190.00 133.00
Markin, Eric 10/31/07 Format and print Potential Bidder Lists for submission to SCO Group. 1.1 190.00 209.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 10/31/07 Identify Potential Strategic with revenues above $100 million in the following industries: Unix Development Software, Operating Systems Software, and Enterprise Software. 2.2 190.00 418.00
McClellan, Christian 10/31/07 Continue preparation of required due diligence document request. 2.6 240.00 624.00
McClellan, Christian 10/31/07 Prepare Important Information disclaimer for Confidential Information Memorandum. 2.9 240.00 696.00
McClellan, Christian 10/31/07 Revise Appendices for Confidential Information Memorandum. 2.8 240.00 672.00
Zoha, Todd 10/31/07 Review and revise The SCO Group's form confidentiality agreement that will be used in the Debtor's Sale Process. 0.9 580.00 522.00
Zoha, Todd 10/31/07 Participate in call with K. Nielsen (SCO) to discuss the requirements and timing of the Me, Inc. projections. 0.3 580.00 174.00
Allison, Tom 10/31/07 Participate in conference call with R. Tibbitts (SCO) and T. Zoha (MFC) to discuss litigation due diligence, litigation valuation analysis, etc. required for the omnibus hearing on Nov. 6th. 0.5 690.00 345.00
Zoha, Todd 10/31/07 Participate in conference call with R. Tibbitts (SCO) and T. Allison (MFC) to discuss litigation due diligence, litigation valuation analysis, etc. required for the omnibus hearing on Nov. 6th. 0.5 580.00 290.00
Allison, Tom 10/31/07 Participate in conference call with G. Robson and T. Zoha (MFC) to discuss the required litigation disclosure for the omnibus hearing on Nov. 6th. 0.2 690.00 138.00
Zoha, Todd 10/31/07 Participate in conference call with G. Robson and T. Allison (MC) to discuss the required litigation disclosure for the omnibus hearing on Nov. 6th. 0.2 580.00 116.00
Allison, Tom 10/31/07 Participate in Sale process status meeting' with T. Zoha and B. Fase1 (both MFC) to discuss open issues for the Omnibus Hearing on Nov. 6th. 1.0 690.00 690.00
Zoha, Todd 10/31/07 Participate in Sale process status meeting with T. Allison and B. Fasel (both MFC) to discuss open issues for the Omnibus Hearing on Nov. 6th. 1.0 580.00 580.00
Zoha, Todd 10/31/07 Review and finalize a preliminary draft of the Debtor's confidential information memorandum to be utilized in the Debtor's Sale Process. 2.2 580.00 1,276.00
Bauck, Lyle 11/01/07 Review list of Potential Bidders. 1.7 350.00 595.00
Bauck, Lyle 11/01/07 Review confidential information memorandum. 1.9 350.00 665.00
Bauck, Lyle 11/01/07 Begin to review statement and schedules support that may assist in Asset Purchase Agreement draft. 1.0 350.00 350.00
Bauck, Lyle 11/01/07 Read and review objections filed by Novell and IBM related to the bid procedures. 0.6 350.00 210.00
Fasel, Bill 11/01/07 Participate in call with SCO management related to review of potential Bidders. 0.6 650.00 390.00
Fasel, Bill 11/01/07 Participate in call with Bidder 1 related to status/issues with draft Asset Purchase Agreement. 0.8 650.00 520.00
Fasel, Bill 11/01/07 Review of Bidder 1 draft Reps & Warranties section of Asset Purchase Agreement. 1.2 650.00 780.00
Fasel, Bill 11/01/07 Prepare work plan to address outstanding tasks/responsibilities on Sale process. 0.8 650.00 520.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 11/01/07 Review and analyze potential mediums for Advertising 363 Sale. 3.1 190.00 589.00
Markin, Eric 11/01/07 Research potential mediums for Advertising 363 Sale. 3.2 190.00 608.00
McClellan, Christian 11/01/07 Review CIM draft and note further input needed from management. 2.0 240.00 480.00
Allison, Tom 11/01/07 Prepare work plan to address outstanding tasks/responsibilities on Sale process. 0.8 690.00 552.00
Allison, Tom 11/01/07 Review of Bidder 1 draft Reps & Warranties section of Asset Purchase Agreement. 1.2 690.00 828.00
Bauck, Lyle 11/02/07 Read e-mail from S. Carter (Berger Singerman) regarding representations and warranties. 0.1 350.00 35.00
Bauck, Lyle 11/02/07 Review list of items needed related to representations and warranties; research items to provide. 0.8 350.00 280.00
Fasel, Bill 11/02/07 Review and modifications to Sale process work plan. 0.3 650.00 195.00
Fasel, Bill 11/02/07 Participate in call with Bidder 1 related to status/issues with draft Asset Purchase Agreement. 0.7 650.00 455.00
Markin, Eric 11/02/07 Review and analyze potential mediums for Advertising 363 Sale. 2.1 190.00 399.00
Markin, Eric 11/02/07 Create comprehensive list of potential mediums for Advertising 363 Sale. 2.1 190.00 399.00
McClellan, Christian 11/02/07 Further revised CIM litigation section. 3.0 240.00 720.00
Bauck, Lyle 11/03/07 Review Me, Inc. projections provided by K. Nielsen (SCO). 0.4 350.00 140.00
Bauck, Lyle 11/05/07 Continue to review Me, Inc. projections provided by K. Nielsen (SCO). 0.6 350.00 210.00
Bauck, Lyle 11/05/07 Draft e-mail to T. Sadaka (Berger Singerman) regarding items needed for representations and warranties. 0.1 350.00 35.00
Bauck, Lyle 11/05/07 Review list of mediums to market sale of Unix business. 0.1 350.00 35.00
Fasel, Bill 11/05/07 Participate in call with Berger Singerman, Bidder 1 and Proskauer to discuss preparation for 11/6 Court Hearing 0.4 650.00 260.00
Fasel, Bill 11/05/07 Participate in call with T. Allison to discuss Sale Process status and open due-diligence items. 1.4 650.00 910.00
Markin, Eric 11/05/07 Search periodicals at Company site to identify potential advertising mediums for 363 Sale. 3.1 190.00 589.00
Markin, Eric 11/05/07 Create table with information regarding various advertising options for presentation to D. McBride (SCO). 2.1 190.00 399.00
McClellan, Christian 11/05/07 Amend CIM management section. 2.0 240.00 480.00
McClellan, Christian 11/05/07 Structure filing of Due Diligence documents for VDR. 2.7 240.00 648.00
Allison, Tom 11/05/07 Participate in call with Berger Singerman, Bidder 1 and Proskauer to discuss preparation for 11/6 Court Hearing 0.4 690.00 276.00
Allison, Tom 11/05/07 Participate in call with B. Fasel to discuss Sale Process status and open due-diligence items. 1.4 690.00 966.00
Bauck, Lyle 11/06/07 Review Bidder 1 IP DD request list. 0.3 350.00 105.00
Bauck, Lyle 11/06/07 Meet with K. Nielsen and J. Bingham (both SCO) regarding Bidder I IP DD request list. 1.4 350.00 490.00
Bauck, Lyle 11/06/07 Draft e-mail to T. Sadaka and S. Carter (both Berger Singerman) regarding Bidder 1 IP DD items. 0.1 350.00 35.00
Bauck, Lyle 11/06/07 Begin to review available documents and compile requests for the Bidder I IP DD request list. 2.6 350.00 910.00
Bauck, Lyle 11/06/07 Review Unixware license agreements and history of ownership support provided by 1. Bingham (SCO). 2.4 350.00 840.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/06/07 Begin to review patents and trademarks support for Bidder 1 IP DD requests. 1.3 350.00 455.00
McClellan, Christian 11/06/07 Receive and archive recently provided due diligence materials. 3.2 240.00 768.00
McClellan, Christian 11/06/07 Manage internal review and follow-up regarding VDR provider agreements. 1.9 240.00 456.00
Bauck, Lyle 11/07/07 Draft DCF model for the UN business from projection model provided by K. Nielsen (SCO). 2.9 350.00 1,015.00
Bauck, Lyle 11/07/07 Continue to review revised list of assigned tasks related to the Bidder i IP DD list. 0.3 350.00 105.00
Bauck, Lyle 11/07/07 Review patents and trademarks support for Bidder 1 IP DD requests. 1.4 350.00 490.00
Bauck, Lyle 11/07/07 Review potential mediums for advertising the Sale of the SCO Unix business. 0.7 350.00 245.00
Bauck, Lyle 11/07/07 Review various Court Order documents related to the SCO case including SUSE Stay Order. 1.3 350.00 455.00
Bauck, Lyle 11/07/07 Discuss with 1. Bingham (SCO) status and support available for the Bidder 1 IP DD items. 0.5 350.00 175.00
Bauck, Lyle 11/07/07 Review draft index/status report that will be used to compile and organize Bidder DD requests. 0.2 350.00 70.00
Fasel, Bill 11/07/07 Participate in call with T. Allison to discuss Sale process status and open due-diligence items. 1.1 650.00 715.00
Fasel, Bill 11/07/07 Participate in meeting in NYC with Bidder 1 to discuss open due- diligence and Asset Purchase Agreement issues. 1.7 650.00 1,105.00
Fasel, Bill 11/07/07 Participate in call with Berger Singerman to discuss Bidder 1 meeting and status of Sale process. 1.2 650.00 780.00
Fasel, Bill 11/07/07 Participate in call with Bidder 1 to follow-up on outstanding items to move Sale Process forward. 0.7 650.00 455.00
Markin, Eric 11/07/07 Create Index of Bidder 1 Intellectual Property Due Diligence Request. 2.9 190.00 551.00
Markin, Eric 11/07/07 Update table of Potential Mediums for Advertising 363 Sale with additional sources. 1.0 190.00 190.00
Markin, Eric 11/07/07 Review and analyze Company's Discounted Cash Flow Model. 2.4 190.00 456.00
McClellan, Christian 11/07/07 Further organized archived due diligence materials. 3.2 240.00 768.00
Allison, Tom 11/07/07 Participate in call with B. Fasel to discuss Sale process status and open due-diligence items. 1.1 690.00 759.00
Allison, Tom 11/07/07 Participate in meeting in NYC with Bidder 1 to discuss open due- 1. diligence and Asset Purchase Agreement issues. 1.7 690.00 1,173.00
Allison, Tom 11/07/07 Participate in call with Berger Singerman to discuss Bidder 1 meeting and status of Sale process. 1.2 690.00 828.00
Bauck, Lyle 11/08/07 Meet with D. McBride (SCO) and E. Markin (MFC) to discuss CIM, Potential Bidders, and potential mediums to market sale. 0.6 350.00 210.00
Bauck, Lyle 11/08/07 Research and obtain financials for Asset Purchase Agreement draft schedule item 5.6. 1.8 350.00 630.00
Bauck, Lyle 11/08/07 Review monthly balance sheets provided by J. Taggert (SCO) in regards to Asset Purchase Agreement draft schedule item 5.6. 0.4 350.00 140.00
Bauck, Lyle 11/08/07 Research information and support for Asset Purchase Agreement draft schedule item 5.9. 0.1 350.00 35.00
Bauck, Lyle 11/08/07 Research information and support for Asset Purchase Agreement draft schedule item 5.10. 0.1 350.00 35.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/08/07 Research information and support for Asset Purchase Agreement draft schedule item 5.25. 0.3 350.00 105.00
Bauck, Lyle 11/07/07 Research and obtain authorized signers for Asset Purchase Agreement draft schedule item 5.26. 0.7 350.00 245.00
Bauck, Lyle 11/08/07 Draft e-mail and transmit multiple documents S. Carter (Berger Singerman) to satisfy various Asset Purchase Agreement draft schedule requests. 0.2 350.00 70.00
Bauck, Lyle 11/08/07 Edit and revise DCF model of Unix business per comments from T. Zoha (SCO). 0.6 350.00 210.00
Bauck, Lyle 11/08/07 Read and review memo prepared by E. Markin (MFC) regarding D. McBride (SCO) meeting. 0.2 350.00 70.00
Bauck, Lyle 11/08/07 Read e-mai1s and review support for Bidder 1 IF DD item 14. 1.1 350.00 385.00
Bauck, Lyle 11/08/07 Read e-mails and review support for Bidder 1 IF DD item 13. 0.8 350.00 280.00
Bauck, Lyle 11/08/07 Read e-mails and review support for Bidder 1 IF DD item 12. 0.9 350.00 315.00
Bauck, Lyle 11/08/07 Read e-mails and review support for Bidder 1 IF DD item 7. 1.3 350.00 455.00
Fasel, Bill 11/08/07 Review revised draft of Bidder 1 Asset Purchase Agreement. 2.3 650.00 1,495.00
Fasel, Bill 11/08/07 Participate in call with Berger Singerman to review and modify Bidder 1 Asset Purchase Agreement and discuss status of Sale process. 1.2 650.00 780.00
Markin, Eric 11/08/07 Compare Asset Purchase Agreement Schedules Request List Bidder 1 Intellectual Property Due Diligence Request List to determine overlap. 1.4 190.00 266.00
Markin, Eric 11/08/07 Review, analyze and format items 1, 2, 11, 6, 12, 13, 14 of Bidder 1 Intellectual Property Due Diligence List. 3.3 190.00 627.00
Markin, Eric 11/08/07 Participate in meeting with L. Bauck (MFC) and D. McBride (SCO) to discuss potential mediums for advertising the 363 Sale, Potential Bidders for the Company, and the Confidential Information Memorandum. 0.6 190.00 114.00
Markin, Eric 11/08/07 Draft Memo summarizing results of meeting with D. McBride (SCO) and necessary steps to implement his suggestions. 1.4 190.00 266.00
McClellan, Christian 11/08/07 Research and transmit required lease information. 1.5 240.00 360.00
Zoha, Todd 11/08/07 Read, review and summarize comments on the Asset Purchase Agreement dated November 7,2007. 3.5 580.00 2,030.00
Zoha, Todd 11/08/07 Analyze the net cash proceeds and cash available to fund litigation and Me, Inc. based on the Asset Purchase Agreement dated November 7,2007. 2.0 580.00 1,160.00
Zoha, Todd 11/08/07 Review and distribute due diligence items for Bidder 1. 1.0 580.00 580.00
Allison, Tom 11/08/07 Review revised draft of Bidder 1 Asset Purchase Agreement. 2.3 690.00 1,587.00
Bauck, Lyle 11/09/07 Read e-mails and review support related to Bidder 1 IF DD item 15. 0.1 350.00 35.00
Bauck, Lyle 11/09/07 Discuss status of Bidder 1 IF DD requests with E. Gilbert (SCO). 0.3 350.00 105.00
Bauck, Lyle 11/09/07 Review monthly income statements provided by J. Taggert (SCO) in regards to Asset Purchase Agreement draft schedule item 5.6. 0.3 350.00 105.00
Bauck, Lyle 11/09/07 Read e-mails and review support related to Bidder 1 IF DD item 19. 0.2 350.00 70.00
Bauck, Lyle 11/09/07 Begin to draft DCF model for the Me, Inc. business. 0.8 350.00 280.00
Bauck, Lyle 11/09/07 Discuss Bidder 1 IF DD item 19 with J. Bingham (SCO). 0.1 350.00 35.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/09/07 Discuss with C. McClellan and E. Markin (both MFC) revisions and comments provided on the confidential information memorandum. 0.6 350.00 210.00
Fasel, Bill 11/09/07 Review draft Credit Agreement prepared by Bidder 1. 1.3 650.00 845.00
Fasel, Bill 11/09/07 Participate in call with SCO to discuss status of Sale process. 0.8 650.00 520.00
Fasel, Bill 11/09/07 Review and discuss comments on the Asset Purchase Agreement dated November 7,2007 with T. Zoha (MFC), D. McBride, R. Tibbitts, K. Nielsen (all SCO) and S. Carter (Berger Singerman). 2.0 650.00 1,300.00
Fasel, Bill 11/09/07 Review and discuss comments and revisions to the Asset Purchase Agreement dated November 7,2007 with T. Zoha (MFC), D. McBride, R. Tibbitts, K. Nielsen (all SCO) and S. Carter (Berger Singerman). 2.5 650.00 1,625.00
Fasel, Bill 11/09/07 Participate in call with SCO management regarding issues related to Bidder 1 's Asset Purchase Agreement. 0.7 650.00 455.00
Fasel, Bill 11/09/07 Participate in call with Bidder 1 to follow-up on outstanding items to move Sale Process forward. 0.7 650.00 455.00
Markin, Eric 11/09/07 Participate in call with C. McClellan and L. Bauck (both MFC) to discuss status of CIM & IP DD List. 0.6 190.00 114.00
Markin, Eric 11/09/07 Update Potential Strategic Bidder List to reflect D. McBride's (SCO) suggestions. 0.9 190.00 171.00
McClellan, Christian 11/09/07 Discuss with L. Bauck and E. Markin (both MFC) revisions and comments provided on the confidential information memorandum. 0.6 240.00 144.00
Zoha, Todd 11/09/07 Review and discuss comments on the Asset Purchase Agreement dated November 7,2007 with B. Fasel (MFC), D. McBride, R. Tibbitts, K. Nielsen (all SCO) and S. Carter (Berger Singerman). 2.0 580.00 1,160.00
Zoha, Todd 11/09/07 Review and discuss comments and revisions to the Asset Purchase Agreement dated November 7,2007 with B. Fase1 (MFC), D. McBride, R. Tibbitts, K. Nielsen (all SCO) and S. Carter (Berger Singerman). 2.5 580.00 1,450.00
Allison, Tom 11/09/07 Review draft Credit Agreement prepared by Bidder 1. 1.3 690.00 897.00
Allison, Tom 11/09/07 Participate in call with SCO to discuss status of Sale process. 0.8 690.00 552.00
Allison, Tom 11/09/07 Participate in call with SCO management regarding issues related to Bidder 1 Asset Purchase Agreement. 0.7 690.00 483.00
Allison, Tom 11/09/07 Participate in call with Bidder 1 to follow-up on outstanding items to move Sale Process forward. 0.7 690.00 483.00
Bauck, Lyle 11/10/07 Read e-mail from S. Carter (Berger Singerman) in regards to Schedules for the Asset Purchase Agreement; review list of open items. 0.4 350.00 140.00
Bauck, Lyle 11/10/07 Research and review supporting documents in regards to patent transferred from The SCO Group to Cattleback holdings; transmit to S. Carter (Berger Singerman). 0.4 350.00 140.00
Bauck, Lyle 11/10/07 Research support for Top 10 revenue customers and Top 10 suppliers. 0.1 350.00 35.00
Bauck, Lyle 11/10/07 Read e-mails and review support related to Bidder 1 IP DD item 16. 0.3 350.00 105.00
Bauck, Lyle 11/10/07 Read e-mails and review support related to Bidder 1 IP DD items 3 and 4. 0.3 350.00 105.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/10/07 Read e-mails and review support related to Bidder 1 IP DD item 17. 0.2 350.00 70.00
Bauck, Lyle 11/10/07 Continue to read e-mails and review support related to Bidder 1 IP DD item 19. 0.2 350.00 70.00
Bauck, Lyle 11/10/07 Continue to read e-mails and review support related to Bidder 1P DD item 15. 0.1 350.00 35.00
Fasel, Bill 11/10/07 Review proposed modifications to Bidder 1 Asset Purchase Agreement and Credit Agreement. 1.4 650.00 910.00
Fasel, Bill 11/10/07 Participate in call with Bidder 1, Proskauer and Berger Singerman regarding issues related to completing agreements prior to proposed filing deadline of 11/13. 1.6 650.00 1,040.00
Bauck, Lyle 11/11/07 Review draft e-mail and related documents to be transmitted to Bidder 1. 0.3 350.00 105.00
Fasel, Bill 11/11/07 Prepare for All Hands call to discuss modifications to Bidder 1 draft Asset Purchase Agreement. 0.6 650.00 390.00
Fasel, Bill 11/11/07 Participate on All Hands call with Bidder 1, SCO, Proskauer to discuss proposed modifications to the draft Asset Purchase Agreement. 2.7 650.00 1,755.00
Fasel, Bill 11/11/07 Review Bidder 1 draft Cross-Licensing agreement. 1.2 650.00 780.00
Markin, Eric 11/11/07 Review, analyze and format items 3,4, 15, 16, 17,19 of Bidder 1 Intellectual Property Due Diligence List. 1.8 190.00 342.00
McClellan, Christian 11/11/07 Develop Me Inc. summary for Confidential Information Memorandum. 3.6 240.00 864.00
McClellan, Christian 11/11/07 Incorporate management comments on financial projections. 1.0 240.00 240.00
Bauck, Lyle 11/12/07 Discuss with J. Hunsaker (SCO) the confidential information memorandum. 0.2 350.00 70.00
Bauck, Lyle 11/12/07 Review corporate organization chart provided by E. Gilbert (SCO). 0.6 350.00 210.00
Bauck, Lyle 11/12/07 Read and review Bidder 1 Non-IP DD request list. 0.2 350.00 70.00
Bauck, Lyle 11/12/07 Research any potential disputes with customers and suppliers to satisfy a Bidder 1 Non-IP DD request. 0.4 350.00 140.00
Bauck, Lyle 11/12/07 Meet with E. Markin (MFC) and E. Gilbert (SCO) to Bidder 1 Non- IP DD request list and open items to the SCO organizational chart. 0.8 350.00 280.00
Bauck, Lyle 11/12/07 Begin to assign tasks and compile available documents in regards to the Bidder 1 Non-IP DD request list. 1.9 350.00 665.00
Bauck, Lyle 11/12/07 Discuss with C. Bushman (SCO) summary description of internet website content. 0.1 350.00 35.00
Bauck, Lyle 11/12/07 Review property equipment listing provided by K. Nielsen (SCO). 0.7 350.00 245.00
Bauck, Lyle 11/12/07 Review revised confidential information memorandum prepared by C. McClellan (MFC). 0.6 350.00 210.00
Bauck, Lyle 11/12/07 Read and review edits to the confidential information memorandum provided by R. Tibbitts (SCO). 0.4 350.00 140.00
Bauck, Lyle 11/12/07 Review documents and transmit to Bidder 1 Non-IP DD items lA, 1B, 3E, 3F, 4A, and 4B. 1.1 350.00 385.00
Bauck, Lyle 11/12/07 Discuss with E. Hughes (SCO) Bidder 1 IP DD item 32. 0.2 350.00 70.00
Markin, Eric 11/12/07 Participate in call with C. McClellan (MFC) to discuss Potential Strategic Bidder List and Bidder 1 Intellectual Property Due Diligence Index. 0.7 190.00 133.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 11/12/07 Review, analyze and format items 3E, 3F, 3G, 3H 4B of Bidder 1 Non Intellectual Property Due Diligence List. 3.5 190.00 665.00
Markin, Eric 11/12/07 Review, analyze and format items 1A of Bidder 1 Non Intellectual Property Due Diligence List. 1.9 190.00 361.00
Markin, Eric 11/12/07 Update Indices of Bidder 1 Due Diligence Request. 0.8 190.00 152.00
McClellan, Christian 11/12/07 Participate in call with E. Markin (MFC) to discuss Potential Strategic Bidder List and Bidder 1 Intellectual Property Due Diligence Index. 0.7 240.00 168.00
McClellan, Christian 11/12/07 Revise litigation summary for Confidential Information Memorandum. 2.3 240.00 552.00
McClellan, Christian 11/12/07 Revise charts and tables for Confidential Information Memorandum. 3.0 240.00 720.00
McClellan, Christian 11/12/07 Revise Confidential Information Memorandum to reflect further management commentary. 2.1 240.00 504.00
Moeri, Nathan 11/12/07 Analyzed weighted average cost of capital for income approach 2.7 350.00 945.00
Bauck, Lyle 11/13/07 Read e-mails and review related support in regards to Bidder 1 IP DD item 32. 0.4 350.00 140.00
Bauck, Lyle 11/13/07 Read e-mails and review related support in regards to Bidder 1 IP DD item 5. 0.6 350.00 210.00
Bauck, Lyle 11/13/07 Discuss with A. Bradford (SCO) work materials authored by SCO such as databases and user manuals. 0.2 350.00 70.00
Bauck, Lyle 11/13/07 Analyze and review list of databases SCO has created provided by A. Bradford (SCO). 0.5 350.00 175.00
Bauck, Lyle 11/13/07 Discuss with E. Hughes (SCO) work materials authored by SCO such as databases and user manuals. 0.1 350.00 35.00
Bauck, Lyle 11/13/07 Discuss with E. Hughes (SCO) draft of SCO products and service lines to be provided for Bidder 1 Non-IP DD item 1e. 0.1 350.00 35.00
Bauck, Lyle 11/13/07 Read e-mails and related support in regards to Bidder 1 IP DD item 7 0.1 350.00 35.00
Bauck, Lyle 11/13/07 Research status of virtual data room. 0.2 350.00 70.00
Bauck, Lyle 11/13/07 Read e-mails and review related support in regards to Bidder 1 Non- IP DD item 4C. 0.6 350.00 210.00
Bauck, Lyle 11/13/07 Discuss with B. Broberick (SCO) outstanding Bidder 1 DD items including contract templates and top 20 customers/vendors. 0.2 350.00 70.00
Bauck, Lyle 11/13/07 Review support provided related to the Top 20 customers by revenue; compare October 31 numbers to July 31 numbers. 1.0 350.00 350.00
Bauck, Lyle 11/13/07 Research if Boies Schiller Flexner agreement has any encumbrance on SCO IP. 0.3 350.00 105.00
Bauck, Lyle 11/13/07 Continue to draft DCF model for the Me, Inc. business. 2.1 350.00 735.00
Bauck, Lyle 11/13/07 Review open items of the Bidder 1 IP DD request list. 0.3 350.00 105.00
Bauck, Lyle 11/13/07 Review open items of the Bidder 1 Non-IP DD request list. 0.2 350.00 70.00
Bauck, Lyle 11/13/07 Revise DCF model for the Me, Inc. business to include normalized residual year. 0.3 350.00 105.00
Bauck, Lyle 11/13/07 Discuss with J. Hunsaker (SCO) revisions to Me, Inc. section of the confidential information memorandum. 0.1 350.00 35.00
Bauck, Lyle 11/13/07 Review support provided for Bidder 1 IP DD item 31 in regards to X/Open intellectual property. 1.1 350.00 385.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 11/13/07 Review, analyze and format Item 5 and 34 of Bidder 1 Intellectual Property Due Diligence List. 1.6 190.00 304.00
Markin, Eric 11/13/07 Review, analyze and format items 4C, 3D of Bidder 1 Non Intellectual Property Due Diligence List. 2.4 190.00 456.00
Markin, Eric 11/13/07 Update Confidential Information Memorandum - Top 20 Customers list. 1.9 190.00 361.00
Markin, Eric 11/13/07 Participate in conference call with C. McClellan (MFC) regarding Virtual Data Room Issues. 0.6 190.00 114.00
Markin, Eric 11/13/07 Search for Potential Strategic Bidder Contact Info. 0.3 190.00 57.00
McClellan, Christian 11/13/07 Participate in conference call with E. Markin (MFC) regarding Virtual Data Room Issues. 0.6 240.00 144.00
McClellan, Christian 11/13/07 Receive and archive recently provided due diligence materials. 1.5 240.00 360.00
Bauck, Lyle 11/14/07 Draft e-mail to S. Carter (Berger Singerman) regarding Asset Purchase Agreement schedules. 0.1 350.00 35.00
Bauck, Lyle 11/14/07 Read e-mails and review attachments related to Bidder 1 IP DD item 31 0.4 350.00 140.00
Bauck, Lyle 11/14/07 Read e-mails and review attachments related to Bidder 1 IP DD item 33 0.8 350.00 280.00
Bauck, Lyle 11/14/07 Draft e-mail to S. Gupta (SCO) regarding Bidder 1 IP DD item 33. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Read and review J. Hunsaker (SCO) comments in regards to the confidential information memorandum. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Draft e-mail to all country managers regarding SCO oral agreements. 0.1 350.00 35.00
Bauck, Lyle 11/14/07 Discuss with J. Hunsaker (SCO) comments related to the confidential information memorandum. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Review support provided for Bidder 1 IP DD item 25. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Draft e-mail to T. Hardman (Madson & Austin) regarding outstanding IP items. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Draft e-mail to T. Nolan (Dorsey & Whitney) regarding capitalization tables and material agreements. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Research Bidder 1 Non-IP DD item 3C. 0.4 350.00 140.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 9. 0.4 350.00 140.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 2 i. 0.4 350.00 140.00
Bauck, Lyle 11/14/07 Research available documents for SCO related to Bidder 1 Non-IP DD item 3C. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 24. 0.5 350.00 175.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 26. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 34 provided by B. Broderick (SCO). 0.6 350.00 210.00
Bauck, Lyle 11/14/07 Discuss with J. Bingham (SCO) support provided for Bidder 1 IP DD requests 2 i and 24. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 22. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Review support for Bidder 1 IP DD item 23. 0.2 350.00 70.00
Bauck, Lyle 11/14/07 Review Q4 2007 Equity binder for SCO capitalization table support. 0.6 350.00 210.00
Bauck, Lyle 11/14/07 Research capitalization table support available at SCO. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Review SCO royalties payable as of October 31, 2007. 0.3 350.00 105.00
Bauck, Lyle 11/14/07 Review final pdfs to be transmitted to Bidder 1 in regards to the Non- IP DD request list. 0.4 350.00 140.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/14/07 Review final pdfs to be transmitted to Bidder 1 in regards to the IP DD request list. 0.9 350.00 315.00
Fasel, Bill 11/14/07 Prepare Memo to SCO's Board describing key modifications in the latest Bidder 1 Asset Purchase Agreement and Credit Agreement. 1.8 650.00 1,170.00
Fasel, Bill 11/14/07 Participate in conference calls with SCO's Board to discuss approval of Bidder 1 Asset Purchase Agreement and Credit Agreement. 2.4 650.00 1,560.00
Markin, Eric 11/14/07 Review, analyze and format Item 3 i and 33 of Bidder 1 Intellectual Property Due Diligence List. 1.7 190.00 323.00
Markin, Eric 11/14/07 Review, analyze and format Item 25 of Bidder 1 Intellectual Property Due Diligence List. 2.2 190.00 418.00
Markin, Eric 11/14/07 Update Indices of Potential Bidder's Due Diligence Request. 0.6 190.00 114.00
Markin, Eric 11/14/07 Review, analyze and format Items 9, 21, 24, 26, 28, and 32 of Bidder 1 Intellectual Property Due Diligence List. 2.9 190.00 551.00
Markin, Eric 11/14/07 Review, analyze and format items 4C of Bidder 1 Non Intellectual Property Due Diligence List. 0.3 190.00 57.00
Markin, Eric 11/14/07 Compare Asset Purchase Agreement Schedules Request List with Bidder 1 Intellectual Property Due Diligence Request List to determine overlap. 1.0 190.00 190.00
Markin, Eric 11/14/07 Participate in conference call with C. McClellan (MFC) regarding VDR Issues. 0.4 190.00 76.00
McClellan, Christian 11/14/07 Participate in conference call with E. Markin (MFC) regarding VDR Issues. 0.4 240.00 96.00
McClellan, Christian 11/14/07 Manage internal review and follow-up regarding VDR provider agreements. 1.0 240.00 240.00
Bauck, Lyle 11/15/07 Review open items of the Bidder 1 IP DD request list. 0.2 350.00 70.00
Bauck, Lyle 11/15/07 Review open items of the Bidder 1 Non-IP DD request list. 0.2 350.00 70.00
Bauck, Lyle 11/15/07 Review support for Bidder 1 IP DD item 8. 0.4 350.00 140.00
Bauck, Lyle 11/15/07 Review support for Bidder 1 Non- IP DD request list item i C. 0.3 350.00 105.00
Bauck, Lyle 11/15/07 Discuss with J. Bingham (SCQ) status of open items; discuss Bidder 1 IP DD items 22 and 23. 0.1 350.00 35.00
Bauck, Lyle 11/15/07 Research additional due diligence request items delivered in e-mail from C. Hale (Bidder i). 2.3 350.00 805.00
Bauck, Lyle 11/15/07 Discuss with J. Bingham (SCQ) additional due diligence request items 1 and 3. 0.3 350.00 105.00
Bauck, Lyle 11/15/07 Discuss with B. Broderick (SCO) additional due diligence request item 2. 0.4 350.00 140.00
Bauck, Lyle 11/15/07 Review file provided by J. Acheson (SCO) in response to additional due diligence request item 4. 0.3 350.00 105.00
Bauck, Lyle 11/15/07 Discuss with J. Acheson (SCQ) additional due diligence request item i. 0.2 350.00 70.00
Bauck, Lyle 11/15/07 Discuss with S. Gupta (SCO) the use of third party components used in SCQ products. 0.2 350.00 70.00
Bauck, Lyle 11/15/07 Continue to review support documenting third party components used in SCQ products. 0.4 350.00 140.00
Bauck, Lyle 11/15/07 Review preliminary draft of additional due diligence request item 1; request revenue portion of document. 0.9 350.00 315.00
Bauck, Lyle 11/15/07 Research IBM litigation case; obtain relevant documents that discuss merits and arguments of the case. 0.4 350.00 140.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/15/07 Transmit Bidder 1 IP DD documents to Bidder 1 professionals. 0.1 350.00 35.00
Bauck, Lyle 11/15/07 Transmit documents Bidder 1 Non-IP DD documents to Bidder 1 professionals. 0.1 350.00 35.00
Bauck, Lyle 11/15/07 Transmit Bidder 1 additional DD documents to Bidder 1 professionals. 0.1 350.00 35.00
Bauck, Lyle 11/15/07 Review e-mail responses from various country managers regarding SCO oral agreements. 0.2 350.00 70.00
Fasel, Bill 11/15/07 Review Final Asset Purchase Agreement and Credit Agreement to be filed in advance of 11/16 Court Hearing. 1.8 650.00 1,170.00
Markin, Eric 11/15/07 Research Contact Information for Key Contacts of Potential Strategic Bidders suggested by D. McBride (SCO). 0.6 190.00 114.00
Markin, Eric 11/15/07 Compare Asset Purchase Agreement Schedules Request List with Bidder 1 Intellectual Property Due Diligence Request List to determine overlap. 0.7 190.00 133.00
Markin, Eric 11/15/07 Review, analyze and format items 4C of Bidder 1 Non Intellectual Property Due Diligence List. 0.7 190.00 133.00
Markin, Eric 11/15/07 Update Potential Advertising Mediums List to reflect D. McBride's suggestions. 1.2 190.00 228.00
McClellan, Christian 11/15/07 Further organized archived due diligence materials. 2.1 240.00 504.00
Bauck, Lyle 11/16/07 Continue to research additional due diligence request items delivered in e-mail from C. Hale (Bidder 1). 2.4 350.00 840.00
Bauck, Lyle 11/16/07 Review Bidder 1 IP DD item number 5. 0.3 350.00 105.00
Bauck, Lyle 11/16/07 Review status of the virtual data room. 0.2 350.00 70.00
Bauck, Lyle 11/16/07 Respond to C. Hale (Bidder 1) in regards to item 2 and item 4 of additional Bidder 1 IP DD requests. 1.1 350.00 385.00
Bauck, Lyle 11/16/07 Respond to C. Hale (Bidder 1) in regards to item I which includes revenue support in regards to additional Bidder 1 IP DD requests. 1.8 350.00 630.00
Bauck, Lyle 11/16/07 Discuss with C. Ferrin (SCO) customer maintenance agreements and available support. 0.6 350.00 210.00
Bauck, Lyle 11/16/07 Review support provided by C. Ferrin (SCO) in regards to customer maintenance agreements. 1.9 350.00 665.00
Markin, Eric 11/16/07 Review, analyze and format Items 20 and 33 of Bidder 1 Intellectual Property Due Diligence List. 2.7 190.00 513.00
Markin, Eric 11/16/07 Review, analyze and format Items 7, 22, 29,30, and 33 of Bidder 1 Intellectual Property Due Diligence List. 2.9 190.00 551.00
Markin, Eric 11/16/07 Review, analyze and format Items 5 and 27 of Bidder 1 Intellectual Property Due Diligence List. 2.8 190.00 532.00
Markin, Eric 11/16/07 Review, analyze and format additional items of Bidder 1 Due Diligence List. 1.7 190.00 323.00
Zoha, Todd 11/16/07 Revise and draft the draft Confidential Information Memorandum. Terms consistent with the Asset Purchase Agreement. 0.8 580.00 464.00
Bauck, Lyle 11/18/07 Draft e-mail to 1. Hunsaker (SCO) regarding confidential information memorandum. 0.1 350.00 35.00
Bauck, Lyle 11/18/07 Review open items of Bidder 1 Due Diligence requests. 0.3 350.00 105.00
Bauck, Lyle 11/18/07 Research SCO customer base to determine if any customers are individuals. 0.3 350.00 105.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount

Fasel, Bill 11/18/07 Review with Berger Singerman modifications to final documents to be filed - Cross-Licensing, Sale Motion and Security agreement. 2.2 650.00 1,430.00
Fasel, Bill 11/18/07 Participate in call with Bidder 1 regarding ongoing Sale Process and preparation for the 12/5 Court Hearing. 1.3 650.00 845.00
Fasel, Bill 11/19/07 Modify the draft Sale Motion and follow-up discussions with Berger Singerman. 2.3 650.00 1,495.00
Fasel, Bill 11/19/07 Participate in call with Bidder 1 to discuss open items to be focused on regarding outstanding documentation. 1.7 650.00 1,105.00
Fasel, Bill 11/19/07 Review draft CIM to prepare for Auction process. 1.6 650.00 1,040.00
Fasel, Bill 11/19/07 Review due-diligence materials received to-date and data room process. 1.7 650.00 1,105.00
Allison, Tom 11/19/07 Participate in call with Bidder 1 to discuss open items to be focused 1.7 on regarding outstanding documentation. 1.7 690.00 1,173.00
Bauck, Lyle 11/20/07 Discuss with J. Bingham (SCO) Bidder 1 due diligence item number 10 0.2 350.00 70.00
Bauck, Lyle 11/20/07 Review Bidder 1 IP due diligence items number 18 and 22. 0.5 350.00 175.00
Bauck, Lyle 11/20/07 Discuss with J. Bingham (SCO) Bidder 1 due diligence open items. 0.2 350.00 70.00
Fasel, Bill 11/20/07 Review with Berger Singerman modifications to final documents to be filed - Asset Purchase Agreement, Cross-Licensing, Sale Motion and Security agreement. 3.2 650.00 2,080.00
Fasel, Bill 11/20/07 Follow-up calls with Berger Singerman and SCO to determine moving forward with Bidder 1 on proposed deal. 2.4 650.00 1,560.00
Fasel, Bill 11/21/07 Follow-up calls with Berger Singerman to determine strategy towards moving forward with Bidder 1 on proposed deal 2.5 650.00 1,625.00
Bauck, Lyle 11/26/07 Read and review final MOR filed with the court. 0.6 350.00 210.00
Bauck, Lyle 11/26/07 Draft e-mail to D. Gilman (SCO) regarding status of revised Me, Inc section for confidential information memorandum. 0.1 350.00 35.00
Bauck, Lyle 11/26/07 Review files provided by A. Raymand and Y. Kureshi (both SCO) that are items they delivered to Bidder 1 as part of due diligence. 1.3 350.00 455.00
Bauck, Lyle 11/26/07 Discuss with A. Raymand and Y. Kureshi (both SCO) items they delivered to Bidder 1 as part of due diligence. 0.2 350.00 70.00
Fasel, Bill 11/26/07 Review most recent drafts of agreements - Asset Purchase Agreement, Credit Agreement and Bid Procedures. 1.3 650.00 845.00
Fasel, Bill 11/26/07 Modify the draft of cross-licensing agreement. 1.3 650.00 845.00
Fasel, Bill 11/26/07 Modify the proposed Bid Procedures Order. 1.4 650.00 910.00
Markin, Eric 11/26/07 Conference Call w/ Industry Expert to Discuss Key Contacts of Potential Strategic Bidders suggested by D. McBride. 1.4 190.00 266.00
Markin, Eric 11/26/07 Researching Contact Information for Remaining Key Contacts of Potential Strategic Bidders suggested by D. McBride. 1.7 190.00 323.00
McClellan, Christian 11/26/07 Prepare due diligence materials for upload to VDR. 2.2 240.00 528.00
Bauck, Lyle 11/27/07 Discuss with D. Gillman and J. Hunsaker (both SCO) revisions to the Me, Inc. section of the confidential information memorandum. 0.1 350.00 35.00
Bauck, Lyle 11/27/07 Review revised Me, Inc. summary provided by J. Hunsaker (SCO). 0.6 350.00 210.00
Bauck, Lyle 11/27/07 Follow-up with K. Nielsen (SCO) regarding capitalization table. 0.1 350.00 35.00
Bauck, Lyle 11/27/07 Review PIPE agreements provided by Dorsey & Whitney. 0.6 350.00 210.00


EXHIBIT D-9

The SCO GROUP, INC., et al.,
Merger/Acquisition/Divestiture Analysis
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Fasel, Bill 11/27/07 Review Sale Process materials (CIM, Buyers List, Data Room info). 2.7 650.00 1,755.00
Markin, Eric 11/27/07 Participate in meeting with C. McClellan and L. Bauck (both MFC) to discuss Virtual Data Room organization, indexing. 1.1 190.00 209.00
Markin, Eric 11/27/07 Review and analyze Intellectual Property Due Diligence, Non Intellectual Property Due Diligence Items, and Additional Due Diligence Items in preparation for upload to Virtual Data Room. 3.4 190.00 646.00
McClellan, Christian 11/27/07 Format and archive files for final VDR data upload 1.1 240.00 264.00
McClellan, Christian 11/27/07 Upload all Due Diligence documents to VDR. 2.7 240.00 648.00
Bauck, Lyle 11/28/07 Review open items of outstanding DD items for Bidder 1. 0.4 350.00 140.00
Bauck, Lyle 11/28/07 Review Bidder 1 IF DD items 10, 18, and 22. 1.1 350.00 385.00
Bauck, Lyle 11/28/07 Review Bidder 1 Non-IF DD items 2, 3B, and 3C. 1.4 350.00 490.00
Fasel, Bill 11/28/07 Review and modify revised agreements to be sent to Bidder 1. 1.5 650.00 975.00
Markin, Eric 11/28/07 Review and analyze various Due Diligence items requested by Bidder 1. 2.8 190.00 532.00
McClellan, Christian 11/28/07 Configure VDR settings for Due Diligence access. 2.1 240.00 504.00
Allison, Tom 11/29/07 Prepare memo to SCO and Berger Singerman regarding issues related to ongoing and status with Bidder 1 discussions. 2.2 690.00 1,518.00
Allison, Tom 11/29/07 Participate in call with Bidder 1 regarding SCO's position related to current Sale Process status. 0.5 690.00 345.00
Allison, Tom 11/29/07 Follow-up call with SCO regarding Bidder 1 's comments on current status of Sale Process. 0.5 690.00 345.00
Fasel, Bill 11/29/07 Prepare memo to SCO and Berger Singerman regarding issues related to ongoing and status with Bidder 1 discussions. 2.2 650.00 1,430.00
Fasel, Bill 11/29/07 Participate in call with Bidder 1 regarding SCO's position related to current Sale Process status. 0.5 650.00 325.00
Fasel, Bill 11/29/07 Follow-up call with SCO regarding Bidder 1 's comments on current status of Sale Process. 0.5 650.00 325.00
McClellan, Christian 11/29/07 Make necessary adjustments to Due Diligence documents for VDR compatibility. 1.3 240.00 312.00
Fasel, Bill 11/30/07 Follow-up call with SCO regarding Bidder 1's comments on SCO's revised proposal. 1.5 650.00 975.00
McClellan, Christian 11/30/07 Prepare VDR materials for other administrators. 1.1 240.00 264.00
Allison, Tom 11/30/07 Follow-up call with SCO regarding Bidder 1 's comments on SCO's revised proposal. 1.5 690.00 1,035.00
Zoha, Todd 11/30/07 Participate in conference call with B. Fasel (MFC) and Bidder 1 regarding terms required to continue negotiating a potential sale transaction. 0.3 580.00 174.00
Merger/ Acquisition/Divestiture Analysis Total 607.9 $253,435.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 09/28/07 Review 12 month cash flow to be included in the initial MOR. 0.4 $350.00 $140.00
Bauck, Lyle 09/28/07 Meet with T. Zoha (MFC) and J. Acheson (SCO) to discuss issues related to the 12-month cash flow. 0.4 350.00 140.00
Bauck, Lyle 09/28/07 Discuss with J. Acheson (SCO) and G. Robson (Berger Singerman) about footnote for the initial MOR related to documentation related to First Day Motions on continued use of existing bank accounts. 0.5 350.00 175.00
Bauck, Lyle 09/28/07 Discuss with J. Acheson (SCO) about required evidence for each bank account to be included in the initial MOR. 0.3 350.00 105.00
Bauck, Lyle 09/28/07 Discuss with J. Acheson (SCO) about reason for blacklining various information included in the Initial MOR. 0.6 350.00 210.00
Bauck, Lyle 09/28/07 Read e-mail from T. Zoha (MFC) regarding comments on 12-month cash flow. 0.1 350.00 35.00
Zoha, Todd 09/28/07 Analyze and summarize comments and observations on the Cash Flow projections model for the Twelve Months Ending September 14, 2008 to be included in the initial MOR due Monday, October 1st. 2.6 580.00 1,508.00
Zoha, Todd 09/28/07 Meet with J. Acheson (SCO) and L. Bauck (MFC) to provide comments on the cash receipts portion of the Cash Flow projections model for the Twelve Months Ending September 14, 2008. 0.4 580.00 232.00
Bauck, Lyle 10/01/07 Obtain and review Certificate of Insurance for The SCO Group. 0.7 350.00 245.00
Bauck, Lyle 10/01/07 Draft bank account listing for purposes of inputting into the initial MOR final document. 0.9 350.00 315.00
Bauck, Lyle 10/01/07 Edit bank account listing by adding First Day Motion footnote stating continuation of pre-bankruptcy bank accounts. 0.3 350.00 105.00
Bauck, Lyle 10/01/07 Obtain bank statement documentation for evidence of each bank account; review to ensure all accounts provided. 1.2 350.00 420.00
Bauck, Lyle 10/01/07 Review 12-month cash flow; include in initial MOR package. 0.6 350.00 210.00
Bauck, Lyle 10/01/07 Review breakout listing of Other Items listed in the 12-month cash flow; include in initial MOR package. 0.3 350.00 105.00
Bauck, Lyle 10/01/07 Review initial MOR package to ensure all documents are included. 0.6 350.00 210.00
Bauck, Lyle 10/01/07 Draft Schedule of Retainers Paid to Professionals for purposes of including in the initial MOR. 0.7 350.00 245.00
Bauck, Lyle 10/01/07 Obtain and review wire information related to retainer payments provided by A. Gardner (SCO); input into Schedule of Retainers Paid to be included in the initial MOR. 0.2 350.00 70.00
Bauck, Lyle 10/01/07 Discuss with B. Young (SCO) contents of initial MOR and obtain signature. 0.3 350.00 105.00
Bauck, Lyle 10/01/07 Transmit draft initial MOR package to T. Zoha (MFC) for review. 0.1 350.00 35.00
Bauck, Lyle 10/01/07 Edit initial MOR package per T. Zoha (MFC) comments. 0.3 350.00 105.00
Bauck, Lyle 10/01/07 Edit initial MOR package to prepare second version which incorporates various information blacklined. 0.6 350.00 210.00
Bauck, Lyle 10/01/07 Transmit final initial MOR package to G. Robson (Berger Singerman). 0.2 350.00 70.00
Bauck, Lyle 10/01/07 Transmit final initial MOR (with blacklines) package to G. Robson (Berger Singerman). 0.2 350.00 70.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Zoha, Todd 10/01/07 Analyze and summarize comments and observations on the Cash Flow projections model for the Twelve Months Ending September 14, 2008 to be included in the initial MOR due Monday, October 1st. 2.5 580.00 1,450.00
Bauck, Lyle 10/10/07 Review materials and deadlines for first MOR. 0.3 350.00 105.00
Markin, Eric 10/10/07 Analyze and update Existing Monthly Operating Report template. 2.6 190.00 494.00
Bauck, Lyle 10/12/07 Discuss first MOR and associated deadlines with J. Acheson (SCO). 0.2 350.00 70.00
Bauck, Lyle 10/14/07 Briefing with E. Markin (MFC) in regards to Monthly Operating Reports. 0.4 350.00 140.00
Markin, Eric 10/14/07 Briefing with L. Bauck (MFC) in regards to Monthly Operating Reports. 0.4 190.00 76.00
Zoha, Todd 10/14/07 Develop and compose an email to J. Acheson and K. Neilsen (both SCO) summarizing the documents required to file SCO's monthly operating report due Monday, Oct. 22nd. 0.4 580.00 232.00
Bauck, Lyle 10/16/07 Participate in call G. Robson (SCO) to discuss attestation letters for bank reconciliations to be included in the MORs. 0.1 350.00 35.00
Bauck, Lyle 10/16/07 Gather various documents including AR aging as of 9/14/2007 and cash balance reports; provide to E. Markin (MFC) to be used in the MOR. 0.4 350.00 140.00
Bauck, Lyle 10/17/07 Review various AR aging reports provided by J. Acheson (SCO). 1.1 350.00 385.00
Bauck, Lyle 10/17/07 Review requirements of AR rollforward to be included in the MOR. 0.3 350.00 105.00
Bauck, Lyle 10/17/07 Review Novell receivable account. 0.2 350.00 70.00
Markin, Eric 10/17/07 Prepare Information request for Monthly Operating Report. 0.4 190.00 76.00
Markin, Eric 10/17/07 Review and analyze the Company's Accounts Receivable Aging reports for various subsidiaries. 1.3 190.00 247.00
Markin, Eric 10/17/07 Prepare preliminary Form MOR 5 - Accounts Receivable Reconciliation and Aging. 2.0 190.00 380.00
Markin, Eric 10/17/07 Review and analyze Form MOR 3 - Balance Sheet. 1.0 190.00 190.00
Bauck, Lyle 10/18/07 Meet with J. Taggert (SCO) to discuss open items related to the MOR. 0.8 350.00 280.00
Bauck, Lyle 10/17/07 Discuss with J. Taggert (SCO) rollforward of accounts reconciliation for the September MOR. 0.8 350.00 280.00
Bauck, Lyle 10/17/07 Review 9/15/2007 balance sheet provided by J. Taggert (SCO). 0.6 350.00 210.00
Bauck, Lyle 10/17/07 Review 9/30/2007 balance sheet provided by J. Taggert (SCO). 0.9 350.00 315.00
Bauck, Lyle 10/17/07 Review 9/15/2007 to 9/30/2007 income statement provided by J. Taggert (SCO). 1.2 350.00 420.00
Bauck, Lyle 10/18/07 Review accounts receivable support provided by J. Taggert (SCO). 0.4 350.00 140.00
Markin, Eric 10/18/07 Categorize 9/30 Trial Balance line items into appropriate groups and entered into Form MOR 3 - Balance Sheet. 3.7 190.00 703.00
Markin, Eric 10/17/07 Enter projected values from Initial Monthly Operating Report into Form MORI and compare projections to actuals for the period September 15 through September 30th. 0.7 190.00 133.00
Markin, Eric 10/18/07 Review and analyze Form MOR-5. 0.7 190.00 133.00
Markin, Eric 10/18/07 Review and analyze 9/30 values entered into Form MOR 3 - Balance Sheet. 0.9 190.00 171.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 10/19/07 Review attestation letter related to taxes for SCO Group and SCO Operations MOR. 0.1 350.00 35.00
Bauck, Lyle 10/19/07 Review attestation letter related to bank reconciliations for SCO Group and SCO Operations MOR. 0.2 350.00 70.00
Bauck, Lyle 10/19/07 Begin to draft 9/15/2007 to 9/302007 income statement to be included in the MOR. 2.1 350.00 735.00
Bauck, Lyle 10/19/07 Discuss with J. Acheson (SCO) changes to be made to Trial Balance and impact of work already performed. 0.4 350.00 140.00
Bauck, Lyle 10/19/07 Discuss with J. Acheson (SCO) timing of completion of revised Trial Balance. 0.2 350.00 70.00
Markin, Eric 10/19/07 Categorize 9/14 Trial Balance line items into appropriate groups and entered into Form MOR 3 - Balance Sheet. 3.5 190.00 665.00
Markin, Eric 10/19/07 Classify Balance Sheet items into MOR 3 Balance Sheet - continuation sheet. 0.5 190.00 95.00
Bauck, Lyle 10/20/07 Analyze and review revised SCO Operations trial balance, version number two. 1.1 350.00 385.00
Bauck, Lyle 10/20/07 Begin to draft SCO Operations Statement of Operations for period 9/15/2007 to 9/30/2007. 1.9 350.00 665.00
Markin, Eric 10/20/07 Revise Form MOR 3 9/30 balances for SCO Operations, Inc.- Balance Sheet to reflect updated Trial Balance. 3.1 190.00 589.00
Bauck, Lyle 10/21/07 Analyze and review revised SCO Operations trial balance, version number three. 0.9 350.00 315.00
Bauck, Lyle 10/21/07 Analyze and review the cash flow provided by J. Acheson (SCO) to be included in the September MOR. 1.2 350.00 420.00
Bauck, Lyle 10/21/07 Analyze and review prepaids adjustments made to the trial balance. 1.1 350.00 385.00
Bauck, Lyle 10/21/07 Analyze and review the cash/payroll adjustments made to the trial balance. 0.8 350.00 280.00
Bauck, Lyle 10/21/07 Analyze and review the balance sheet as of 9/30/2007 prepared by E. Markin (MFC); prepare list of edits and revisions. 1.6 350.00 560.00
Bauck, Lyle 10/21/07 Analyze and review the retained earnings adjustments made to the trial balance. 0.6 350.00 210.00
Bauck, Lyle 10/21/07 Analyze and review the balance sheet as of 9/14/2007 prepared by E. Markin (MFC). 1.2 350.00 420.00
Markin, Eric 10/21/07 Revise Form MOR 39/14 for SCO Operations, Inc. balances- Balance Sheet to reflect updated Trial Balance. 3.0 190.00 570.00
Markin, Eric 10/21/07 Revise Form MOR 3 Cont for SCO Operations, Inc. to reflect updated Trial Balance. 1.9 190.00 361.00
Markin, Eric 10/21/07 Review and analyze Form MOR-2 for SCO Operations, Inc. 1.6 190.00 304.00
Markin, Eric 10/21/07 Revise FORM MOR 5 for SCO Operations, Inc. to reflect updated 0.9 AI Aging. 0.9 190.00 171.00
Bauck, Lyle 10/22/07 Per discussion with T. Zoha (MFC) add footnote to discuss retained earning reconciliation. 0.3 350.00 105.00
Bauck, Lyle 10/22/07 Per discussion with T. Zoha (MFC) add footnote to discuss pre- petition liabilities. 0.3 350.00 105.00
Bauck, Lyle 10/22/07 Make edits to SCO Group MOR and SCO Operations from comments from M. Olson (SCO). 2.1 350.00 735.00
Bauck, Lyle 10/22/07 Make edits to SCO Group MOR and SCO Operations MOR from comments from T. Zoha (MFC). 2.6 350.00 910.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount

Bauck, Lyle 10/22/07 Make edits to SCO Group MOR and SCO Operations MOR from comments from J. Acheson (SCO). 2.1 350.00 735.00
Bauck, Lyle 10/22/07 Analyze and review disclaimer page to be added to September MOR. 0.4 350.00 140.00
Bauck, Lyle 10/02/07 Reconcile retained earnings in the 9115/2007 to 9/30/2007 income statement after all adjustments. 0.4 350.00 140.00
Bauck, Lyle 10/22/07 Review revised SCO Operations 9/30/2007 balance sheet after all adjustments. 1.1 350.00 385.00
Bauck, Lyle 10/22/07 Review revised SCO Operations 9115/2007 balance sheet after all adjustments. 1.2 350.00 420.00
Bauck, Lyle 10/22/07 Research and document in footnote U.S. Trustee fees on SCO Operations Income Statement. 0.2 350.00 70.00
Bauck, Lyle 10/22/07 Research and document in footnote U.S. Trustee fees on SCO Group Income Statement. 0.2 350.00 70.00
Bauck, Lyle 10/22/07 Make edits to MOR from comments from K. Nielsen (SCO). 0.9 350.00 315.00
Bauck, Lyle 10/22/07 Obtain pdf documents from E. Markin (MFC); transmit final MOR documents to J. O'Neill (Pachulski, Stang, Ziehl & Jones). 0.3 350.00 105.00
Markin, Eric 10/22/07 Input data into The SCO Group, Inc. Form MOR 3 Balance Sheet. 0.6 190.00 114.00
Markin, Eric 10/22/07 Review and analyze Final MOR Form for SCO Operations. 3.4 190.00 646.00
Markin, Eric 10/22/07 Review and analyze Final MOR Form The SCO Group. 2.1 190.00 399.00
Markin, Eric 10/22/07 Revise Final MOR Form SCO Operations. 2.5 190.00 475.00
Zoha, Todd 10/22/07 Review the actual to budget cash flow variance analysis to be included in the MOR. 0.3 580.00 174.00
Zoha, Todd 10/22/07 Participate in conference call with L. Bauck (MFC) regarding review of SCO Operations MOR. 1.4 580.00 812.00
Zoha, Todd 10/02/07 Review the MOR for The SCO Group, Inc. and SCO Operations, Inc. and provide feedback to L. Bauck (MFC). 1.0 580.00 580.00
Bauck, Lyle 10/30/07 Research question from C. Murray (Epiq Systems) regarding Schedule E-2 amounts and related address. 0.4 350.00 140.00
Bauck, Lyle 10/30/07 Follow-up with J. Acheson (SCO) regarding amended Schedule F. 0.2 350.00 70.00
Markin, Eric 11/15/07 Review and analyze The SCO Group, Inc. Monthly Operating Report. 0.6 190.00 114.00
Bauck, Lyle 11/18/07 Review 10/31/2007 Trial Balance provided by J. Acheson (SCO). 0.7 350.00 245.00
Bauck, Lyle 11/18/07 Assist E. Markin (MFC) in compiling 10/31/2007 monthly operating report. 1.9 350.00 665.00
Bauck, Lyle 11/18/07 Review 10/31/2007 balance sheet grouping for trial balance accounts. 0.4 350.00 140.00
Bauck, Lyle 11/18/07 Review retained earnings as of 10/31/2007 and 9/30/2007. 0.4 350.00 140.00
Markin, Eric 11/18/07 Review and compare i 0/31107 Trial Balance to 9/30/07 Trial Balance for SCO Operations. 2.1 190.00 399.00
Markin, Eric 11/18/07 Input 10/31 Trial Balance Data Into Balance Sheet Source file for SCO Operations. 2.0 190.00 380.00
Markin, Eric 11/18/07 Update MOR Balance Sheet and Balance Sheet Continued with 10/31 numbers for SCO Operations. 1.4 190.00 266.00
Bauck, Lyle 11/19/07 Review The SCO Group, Inc. monthly operating report prepared by E. Markin (MFC). 2.2 350.00 770.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Bauck, Lyle 11/19/07 Review The SCO Group, Inc. equity adjustment related to 30% investment in China joint venture. 0.3 350.00 105.00
Bauck, Lyle 11/19/07 Review SCO Operations, Inc. balance sheet included in the monthly operating report prepared by E. Markin (MFC). 2.3 350.00 805.00
Bauck, Lyle 11/19/07 Review SCO Operations, Inc. income statement included in the monthly operating report prepared by E. Markin (MC). 2.6 350.00 910.00
Bauck, Lyle 11/19/07 Review adjustment made to cost of goods sold and related allocation credit balance account. 0.6 350.00 210.00
Bauck, Lyle 11/19/07 Review credit balance in legal expense. 0.3 350.00 105.00
Bauck, Lyle 11/19/07 Continue to review retained earnings as of 10/31/2007 and 9/30/2007. 0.3 350.00 105.00
Bauck, Lyle 11/19/07 Review attestation letters related to bank reconciliations and taxes to be included in the monthly operating reports. 0.2 350.00 70.00
Bauck, Lyle 11/19/07 Review open items related to SCO operations monthly operating report. 0.3 350.00 105.00
Bauck, Lyle 11/19/07 Discuss status of open items related to the monthly operating reports. 0.3 350.00 105.00
Bauck, Lyle 11/19/07 Review edits made to the disclaimer page included in the monthly operating report. 0.2 350.00 70.00
Markin, Eric 11/19/07 Review and analyze Statement of Operations for 10/31/07 SCO Operations Monthly Operating Report. 1.5 190.00 285.00
Markin, Eric 11/19/07 Review and analyze Balance Sheet for 10/31/07 SCO Operations Monthly Operating Report. 1.7 190.00 323.00
Markin, Eric 11/19/07 Review and analyze Summary of Post petition Debts and Accounts Receivable Reconciliation and Aging for 10/31/07 SCO Operations Monthly Operating Report. 1.0 190.00 190.00
Markin, Eric 11/19/07 Implement necessary revisions Statement of Operations (based on changes in the Trial Balance) to SCO Operations Monthly Operating Report. 1.8 190.00 342.00
Markin, Eric 11/19/07 Review and analyze Statement of Operations (Continuation Sheet) for 10/31/07 SCO Operations Monthly Operating Report. 0.5 190.00 95.00
Markin, Eric 11/19/07 Format and convert all Monthly Operating Reports for both SCO Group and SCO Operations. 3.2 190.00 608.00
Bauck, Lyle 11/20/07 Review cash flow statement to be included in the SCO Operations monthly operating report provided by J. Acheson (SCO). 0.8 350.00 280.00
Bauck, Lyle 11/20/07 Review accrued commission allocation between pre-bankruptcy liability and post petition liability. 0.2 350.00 70.00
Bauck, Lyle 11/20/07 Review final version of SCO Operations monthly operating report. 0.7 350.00 245.00
Bauck, Lyle 11/20/07 Review professional fees paid by SCO in October 2007. 0.3 350.00 105.00
Bauck, Lyle 11/20/07 Research and obtain check detail for each professional paid in October 2007. 0.2 350.00 70.00
Bauck, Lyle 11/20/07 Review revised cash flow statement to be included in the SCO Operation monthly operating report provided by J. Acheson (SCO). 0.7 350.00 245.00
Bauck, Lyle 11/20/07 Calculate interest earned on cash saved due to the bankruptcy filing. 0.6 350.00 210.00
Markin, Eric 11/20/07 Review and analyze Schedule of Cash Receipts and Disbursements and Other Receipts/Disbursements for 10/31/07 SCO Operations 2.8 190.00 532.00


EXHIBIT D-10

The SCO GROUP, INC., et al.,
Monthly Operating Reports
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 11/20/07 Review and analyze Monthly Operating Report for SCO Operations. 0.9 190.00 171.00
Markin, Eric 11/20/07 Implement necessary revisions to Statement of Cash Receipts/Disbursements and Balance Sheet to SCO Operations Monthly Operating Report. 3.2 190.00 608.00
Markin, Eric 11/20/07 Review and analyze List of Bank Accounts Schedule of Monthly Operating Report for SCO Operations. 1.5 190.00 285.00
Markin, Eric 11/20/07 Format and convert Final Monthly Operating Reports for both SCO Group and SCO Operations and submitted them to Pachulski. 1.5 190.00 285.00
Monthly Operating Reports Total 130.9  $37,793.00


EXHIBIT D-11

The SCO GROUP, INC., et al.,
Travel
September 14, 2007 through November 30, 2007

Name Date Description Time Rate Amount
Markin, Eric 10/14/07 Travel from Chicago to Salt Lake City. 2.0 $190.00 $380.00
Zoha, Todd 10/16/07 Travel from Chicago to Salt Lake City. 2.0 580.00 1,160.00
Zoha, Todd 10/19/07 Travel from Salt Lake City to Chicago. 2.0 580.00 1,160.00
Bauck, Lyle 10/23/07 Travel from Salt Lake City to Miami. 2.0 350.00 700.00
Markin, Eric 10/23/07 Travel from Salt Lake City to Chicago. 2.0 190.00 380.00
Bauck, Lyle 10/28/07 Travel from Miami to Chicago. 2.0 350.00 700.00
Bauck, Lyle 11/02/07 Travel from Chicago to Miami. 2.0 350.00 700.00
Markin, Eric 11/02/07 Travel from Salt Lake City to Chicago. 2.0 190.00 380.00
Bauck, Lyle 11/04/07 Travel from Miami to Salt Lake City. 2.0 350.00 700.00
Markin, Eric 11/04/07 Travel from Salt Lake City to Chicago. 2.0 190.00 380.00
Fasel, Bill 11/05/07 Travel to NYC for 11/6 Court Hearing in Delaware and Bidder 1 meetings. 2.0 650.00 1,300.00
Allison, Tom 11/05/07 Travel to NYC for 11/6 Court Hearing in Delaware and Bidder 1 meetings. 2.0 690.00 1,380.00
Fasel, Bill 11/06/07 Travel from NYC to Delaware for 11/6 Court Hearing. 2.0 650.00 1,300.00
Allison, Tom 11/06/07 Travel from NYC to Delaware for 11/6 Court Hearing. 2.0 690.00 1,380.00
Fasel, Bill 11/08/07 Travel from NYC to Chicago. 2.0 650.00 1,300.00
Allison, Tom 11/08/07 Travel from NYC to Chicago. 2.0 690.00 1,380.00
Bauck, Lyle 11/09/07 Travel time. 2.0 350.00 700.00
Markin, Eric 11/09/07 Travel from SLC to LAX. 2.0 190.00 380.00
Bauck, Lyle 11/11/07 Travel time. 2.0 350.00 700.00
Fasel, Bill 11/12/07 Travel to NYC for Bidder 1/SCO drafting/negotiation sessions. 2.0 650.00 1,300.00
Zoha, Todd 11/12/07 Travel from Chicago to New Bidder 1 to Proskauer Rose offices. 2.0 580.00 1,160.00
Fasel, Bill 11/14/07 Travel from NYC to Chicago. 2.0 650.00 1,300.00
Fasel, Bill 11/16/07 Travel from Chicago to Delaware (Court Hearing 11/16). 2.0 650.00 1,300.00
Fasel, Bill 11/16/07 Travel from Delaware back to Chicago. 2.0 650.00 1,300.00
Zoha, Todd 11/16/07 Travel from Penn Station to Wilmington, DE; ground transportation to Pachulski's offices. 2.0 580.00 1,160.00
Zoha, Todd 11/16/07 Travel from Philadelphia to Chicago; ground transportation from ORD. 2.0 580.00 1,160.00
Bauck, Lyle 11/20/07 Travel time. 2.0 350.00 700.00
Markin, Eric 11/21/07 Travel time. 2.0 190.00 380.00
Bauck, Lyle 11/25/07 Travel time. 2.0 350.00 700.00
Bauck, Lyle 11/29/07 Travel time. 2.0 350.00 700.00
  Total 60.0  27,620.00
  Less 50 % Travel     (13,810.00)
  Total Travel   $13,810.00

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