FOR AGE ORBIT INC NOTES TO THE CONSOLID A TED FINANCIAL ST A TEMENTS Continued Y ears ended January 31 2007 and 2006 4 ACCOUNTS RECEIV ABLE 2007 2006 T rade 5348640 3756154 Allowance for doubtful accounts 73913 5348640 3682241 A dvances to employees 12916 49133 Other 118087 10501 5479643 3741875 5 LONG TERM INVESTMENTS 2007 2006 Company subject to significant influence 6483976 Canada Inc Usinage XSPEC see Note 13 4000 class A shares representing 40 of the voting shares participating at equity 32788 96000 class I shares nonparticipating nonvoting maximum dividend of 8 per year redeemable at the option of the company at 96000 at cost 96000 128788 HP Hydraulique Inc 500 common shares representing 50 of the voting shares at equity 274459 A dvances variable interest with no specific terms of repayment 50000 324459 128788 324459 F35