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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION,

et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

FIFTH INTERIM FEE APPLICATION OF KZC SERVICES, LLC AND JOHN R. BOKEN FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR RESTRUCTURING SERVICES PROVIDED TO THE DEBTORS FOR THE PERIOD FROM SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006 Name of Applicant: Authorized to Provide Professional Services to: Date of Retention: Date of Entry of Order Authorizing Retention: KZC Services, LLC and John R. Boken Debtors May 17, 2005 June 9, 2005

Interim Fee Period for Which Compensation and September 1, 2006 through Reimbursement Is Sought: December 31, 2006

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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0555927070223000000000001

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Amount of Compensation Requested: Amount of Expense Reimbursement Requested: Total Compensation and Expense Reimbursement Requested: This Is: Blended Rate of Professionals (Including Para-professionals) Blended Rate of Professionals (Excluding Para-professionals)

$6,172,366.50 $699,189.05 $6,871,555.55 Fifth Interim Fee Application $452.31 $460.34

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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

FIFTH INTERIM FEE APPLICATION OF KZC SERVICES, LLC AND JOHN R. BOKEN FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR RESTRUCTURING SERVICES PROVIDED TO THE DEBTORS FOR THE PERIOD FROM SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006 KZC Services, LLC and John R. Boken (Boken) (collectively, KZCS), in accordance with the terms of the Services Agreement between the debtors in the above-captioned chapter 11 cases (collectively, the Debtors) and KZCS (the Services Agreement), hereby apply (the Fifth Interim Fee Application) for the entry of an order allowing: (a) fees in the amount of $6,172,366.50 for the reasonable and necessary restructuring services KZCS has rendered to the Debtors; and (b) actual and necessary expenses incurred by KZCS in the amount of $699,189.05, for

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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the period from September 1, 2006 through December 31, 2006 (the Fifth Interim Fee Period), pursuant to sections 330 and 331 of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Rules 2016-1 and 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan (the Local Rules), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), the Retention Orders (as defined below), the United States Trustee Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed under 11 U.S.C. 330 and the Order Granting Motion to Establish Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290] (the Interim Compensation Order). In support of this Fifth Interim Fee Application, KZCS respectfully states as follows: Background 1. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions for relief under chapter 11 of the Bankruptcy Code and commenced the above-captioned chapter 11 cases. The Debtors continue to operate their businesses and manage their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in the chapter 11 cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 2. On May 24, 2005, the United States trustee appointed an official committee of unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Creditors Committee). 3. The Debtors and their non-debtor affiliates are suppliers of automotive components, systems and modules to many of the worlds largest vehicle manufacturers, including DaimlerChrysler, Ford Motor Company, General Motors Corporation, Honda Motor Company, Nissan Motor Company and Toyota.

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Retention of and Continuing Disinterestedness of KZCS 4. By this Courts orders dated June 9, 2005 and July 18, 2005 (collectively, the Retention Orders), the Debtors were authorized to retain KZCS under the terms of the Services Agreement, as amended by the Retention Orders, to provide restructuring services, with Boken serving in the capacity of Chief Restructuring Officer, effective as of the Petition Date. The Retention Orders authorize the Debtors to compensate KZCS at KZCSs hourly rates charged for services of the type contemplated in the chapter 11 cases and to reimburse KZCS for actual and necessary out-of-pocket expenses and direct costs incurred, subject to application to this Court in accordance with applicable law. A copy of the Retention Orders is attached as Exhibit A to this Fifth Interim Fee Application. 5. As disclosed in the Affidavit of John R. Boken in Support of Debtors Application for Approval of the Services Agreement with KZCS filed on May 25, 2005 (as amended by supplemental affidavits, the Affidavits), KZCS does not hold or represent any interest adverse to the Debtors estates, and is a disinterested person as that term is defined in section 101(14) of the Bankruptcy Code as modified by section 1107(b) of the Bankruptcy Code. 6. KZCS may have in the past represented, may currently represent, and likely in the future will represent parties-in-interest in connection with matters unrelated to the Debtors and the chapter 11 cases. KZCS disclosed in the Affidavits its connections to parties-in-interest that it has been able to ascertain using its reasonable efforts. KZCS will update the Affidavits when necessary and as appropriate. 7. KZCS performed the services for which it is seeking compensation on behalf of or for the Debtors and their estates, and not on behalf of any committee, creditor or other entity. 8. Except to the extent of the advance payments paid to KZCS that KZCS previously disclosed to this Court in the Affidavits, KZCS has received no payment and no promises for 3
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payment from any source for services rendered or to be rendered in any capacity whatsoever in connection with the chapter 11 cases. 9. Pursuant to Bankruptcy Rule 2016(b), KZCS has not shared, nor has KZCS agreed to share: (a) any compensation it has received or may receive with another party or person other than with the members and associates of KZCS; or (b) any compensation another person or party has received or may receive. First Interim Fee Application 10. On November 9, 2005, KZCS filed the First Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from May 17, 2005 through August 31, 2005 [Docket No. 1652] (the First Interim Fee Application) requesting the entry of an order allowing it: (a) fees in the amount of $6,324,742.00 for the reasonable and necessary restructuring services KZCS rendered to the Debtors; and (b) actual and necessary expenses incurred by KZCS in the amount of $670,095.28, for the period from May 17, 2005 through August 31, 2005, pursuant to sections 330 and 331 of the Bankruptcy Code, Local Rules 2016-1 and 9014-1,

Bankruptcy Rule 2016, the Retention Orders and the Interim Compensation Order. No objections were filed to the First Interim Fee Application. 11. On December 9, 2005, the Court entered the Order Granting First Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from May 17, 2005 through August 31, 2005 [Docket No. 1883]. As of December 15, 2005, KZCS had been paid in full by the Debtors for the compensation and reimbursement of expenses requested in the First Interim Fee Application in accordance with the order.

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Second Interim Fee Application 12. On March 15, 2006, KZCS filed the Second Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from September 1, 2005 through December 31, 2005 [Docket No. 2392] (the Second Interim Fee Application) requesting the entry of an order allowing it: (a) fees in the amount of $5,587,232.00 for the reasonable and necessary restructuring services KZCS rendered to the Debtors; and (b) actual and necessary expenses incurred by KZCS in the amount of $548,632.58, for the period from September 1, 2005 through December 31, 2005, pursuant to sections 330 and 331 of the Bankruptcy Code, Local Rules 2016-1 and 9014-1, Bankruptcy Rule 2016, the Retention Orders and the Interim Compensation Order. No objections were filed to the Second Interim Fee Application. 13. On April 14, 2006, the Court entered the Order Granting Second Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from September 1, 2005 through December 31, 2005 [Docket No. 2611]. As of April 24, 2006, KZCS had been paid in full by the Debtors for the compensation and reimbursement of expenses requested in the Second Interim Fee Application in accordance with the order. Third Interim Fee Application 14. On July 26, 2006, KZCS filed the Third Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from January 1, 2006 through April 30, 2006 [Docket No. 3051] (the Third Interim Fee Application) requesting the entry of an order allowing it: (a) fees in the amount of $6,287,567.00 for the reasonable and necessary restructuring services KZCS rendered to the Debtors; and (b) actual and necessary expenses incurred by KZCS in the 5
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amount of $583,831.23, for the period from January 1, 2006 through April 30, 2006, pursuant to sections 330 and 331 of the Bankruptcy Code, Local Rules 2016-1 and 9014-1,

Bankruptcy Rule 2016, the Retention Orders and the Interim Compensation Order. No objections were filed to the Third Interim Fee Application. 15. On August 23, 2006, the Court entered the Order Granting Third Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from January 1, 2006 through April 30, 2006 [Docket No. 3190]. As of August 28, 2006, KZCS had been paid in full by the Debtors for the compensation and reimbursement of expenses requested in the Third Interim Fee Application in accordance with the order. Fourth Interim Fee Application 16. On November 13, 2006, KZCS filed the Fourth Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from May 1, 2006 through August 31, 2006 [Docket No. 3051] (the Fourth Interim Fee Application) requesting the entry of an order allowing it: (a) fees in the amount of $7,630,948.00 for the reasonable and necessary restructuring services KZCS rendered to the Debtors; and (b) actual and necessary expenses incurred by KZCS in the amount of $768,245.35, for the period from May 1, 2006 through August 31, 2006, pursuant to sections 330 and 331 of the Bankruptcy Code, Local Rules 2016-1 and 9014-1, Bankruptcy Rule 2016, the Retention Orders and the Interim Compensation Order. One objection was filed to the Fourth Interim Fee Application. The Court held a hearing on December 15, 2006 to address the objection to the Fourth Interim Fee Application along with similar objections filed in relation to other professional fee applications in the C&A cases. After hearing oral arguments, the

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Court awarded KZCS and Boken the full amount of compensation requested in the Fourth Interim Fee Application. 17. On December 15, 2006, the Court entered the Order Granting Fourth Interim Fee Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided on Behalf of the Debtors for the Period from May 1, 2006 through August 31, 2006 [Docket No. 3761]. As of December 22, 2006, KZCS had been paid in full by the Debtors for the compensation and reimbursement of expenses requested in the Fourth Interim Fee Application in accordance with the order. Fifth Interim Fee Application 18. This is the fifth interim fee application that KZCS has submitted in these chapter 11 cases. In accordance with the terms of the Interim Compensation Order, KZCS has served monthly fee statements (collectively, the Monthly Fee Statements) on the Debtors, the United States trustee, counsel to the Creditors Committee, counsel to the pre-petition secured lenders and counsel to the post-petition secured lenders (the DIP Lenders) for the following periods encompassing, in the aggregate, the entirety of the Fifth Interim Fee Period: (a) September 1, 2006 through September 30, 2006; (b) October 1, 2006 through October 31, 2006; (c) November 1, 2006 through November 30, 2006; and (d) December 1, 2006 through December 31, 2006. 19. In accordance with the Retention Orders, the Monthly Fee Statements include daily time logs by professionals and para-professionals that provide information regarding the principal daily activities of each KZCS individual providing services to the Debtors during the billing period. Pursuant to the Retention Orders, KZCS was not required to either: (a) keep time entries in increments of tenths of an hour; or (b) prepare separate time entries for each service performed each

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day (i.e., daily time descriptions could be compiled together in a single summary). The attached Exhibits B-1 and B-2 provide: (a) a summary of the number of hours of service rendered by each professional and paraprofessional and their hourly rate during the Fifth Interim Fee Period; and, (b) a summary of the expenses and other fees incurred during the Fifth Interim Fee Period. 20. The attached Exhibits C-1, C-2, C-3 and C-4 include a summary and the full and complete copy of each Monthly Fee Statement for the Fifth Interim Fee Period. 21. With respect to the Monthly Fee Statements relating to the Fifth Interim Fee Period, as of the date hereof, KZCS has received $5,637,082.25 from the Debtors for the fees earned and expenses incurred by KZCS, representing 80 percent of the fees and 100 percent of the expenses incurred and submitted by KZCS in the statements. 22. On July 7, 2005, Stephen Cooper (Cooper) and Leonard LoBiondo (LoBiondo) were appointed to the Debtors Board of Directors (the Board). Cooper is an Executive Managing Director and LoBiondo is a Senior Managing Director of Kroll Zolfo Cooper LLC, an affiliate of KZCS, and Cooper and LoBiondo are two of the three members of KZCS. Since the appointment of Cooper and LoBiondo to the Board, KZCS has been invoicing the Debtors separately, on an hourly basis plus applicable expenses, for the time Cooper and LoBiondo have incurred undertaking their responsibilities as members of the Board. With respect to the time and expenses incurred during the Fifth Interim Fee Period by Cooper and LoBiondo in their capacities as members of the Board, KZCS has invoiced and collected from the Debtors a total of $320,356.33, representing $306,881.00 in fees and $13,475.33 in expenses. Pursuant to the Court approved agreement reached by and among KZCS, the Debtors and the United States trustee, the fees and expenses incurred by Cooper and LoBiondo in their capacity as members of the Board are not required to be included for review and approval in connection with this or any subsequent fee application in the chapter 11 cases.

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Reasonable and Necessary Services Rendered by KZCS - General 23. KZCS provided a broad range of management and restructuring services to the Debtors during the Fifth Interim Fee Period. The activities of and services performed by KZCS during the Fifth Interim Fee Period, as described in this Fifth Interim Fee Application, were consistent with KZCSs duties and responsibilities as outlined in the Services Agreement. 24. During the Fifth Interim Fee Period, KZCS professionals and para-professionals expended a total of 13,646.2 hours in performing the services outlined herein. Based on the KZCS hourly rates for services of the type provided during the Fifth Interim Fee Period, and the services performed by each individual, the total reasonable value of such services is $6,172,366.50. 25. In accordance with the factors enumerated in section 330 of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (a) the complexity of the chapter 11 cases; (b) the time expended; (c) the nature and extent of the services rendered; (d) the value of such services; and (e) the costs of comparable services other than in a case under the Bankruptcy Code. See, e.g., In re Moss, 320 B.R. 143, 156-57 (Bankr. E.D. Mich. 2005); In re Ray, 314 B.R. 643, 662-63 (Bankr. M.D. Tenn. 2004); In re Chary, 201 B.R. 783, 787-88 (Bankr. W.D. Tenn. 1996). 26. Attached as Exhibit D to this Fifth Interim Fee Application are brief biographical profiles of the KZCS professionals who provided services to the Debtors during the Fifth Interim Fee Period. Reasonable and Necessary Services Rendered by KZCS - Summary 27. As has been articulated in numerous pleadings and Court hearings, the Debtors chapter 11 cases have been exceedingly complex and challenging from a financial, operational and legal perspective. At the outset of the chapter 11 cases and throughout the proceedings, there has been an extraordinary degree of concern and uncertainty as to both the Debtors future and potential creditor recoveries. The fact that the Debtors retained their professionals only a few days before having to file what, at that time, was the largest chapter 11 filing of 2005 in terms of book value of 9
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assets, was indicative of, among other things, the severe liquidity crisis, operational dysfunction and management deficiencies faced by the Debtors. Further complicating the Debtors circumstances were the fact that: (a) the Debtors books and records were in disarray; (b) allegations of financial irregularities had been leveled; (c) the quality of the Debtors personnel in all departments was suspect; and (d) the industry within which the Debtors operate was beginning to experience severe distress. 28. KZCS assumed its role and responsibilities in the midst of this emerging crisis. The severity of the situation required KZCS to perform a broad range of restructuring and management support services designed, in the initial phases of these cases, to: (a) reasonably stabilize the existing environment; (b) prevent immediate and permanent diminution of enterprise value; and (c) create an opportunity to develop restructuring alternatives that would maximize creditor recoveries. 29. From the outset of these chapter 11 cases, KZCS has been instrumental in, among other things, securing the financial resources necessary to allow the Debtors to continue functioning as a going-concern and to preserve a range of creditor recovery alternatives. In connection with its initial assessment of the situation and identification of potential impediments to a successful reorganization, KZCS communicated to all of the key constituencies and parties-in-interest its opinion that one essential element to re-establishing the Debtors as a viable, long-term supplier in the industry, preserving jobs and maximizing the value of the enterprise was to immediately reconstitute the Debtors operating management team, particularly in the Plastics operation, which was the most troubled of the Debtors businesses. The primary purpose of bringing in new management was to ensure that the Debtors had capable, experienced industry professionals leading the operational turnaround effort, the results of which would then establish a basis for the Debtors advisors to design and negotiate various restructuring alternatives with the Debtors principal

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creditor constituencies. The new management team would have primary responsibility for delivering operational improvements and stability while KZCS, along with the Debtors other restructuring advisors, would be principally responsible for supporting those efforts and, assuming management success in stabilizing the operation, designing and delivering a feasible restructuring plan. 30. Shortly after the filing of these chapter 11 cases, the Debtors embarked on their effort to identify appropriate skilled individuals for senior management roles. In early July 2005,

approximately 45 days after the Chapter 11 filings, the Debtors announced that Frank E. Macher had agreed to serve as Chief Executive Officer. Mr. Macher joined the Debtors with approximately 40 years of experience in the industry, having worked previously as a senior executive for one of the Debtors primary customers as well as for other Tier 1 suppliers. Mr. Macher was well regarded and respected within the automotive community and was the first step in the Debtors effort to reconstitute their operating management team. 31. With Mr. Macher in place and working to recruit other industry veterans to the Debtors senior management team, KZCS was able to devote its immediate attention to, among other things, securing financing and other forms of financial support so that the Debtors had access to sufficient financial resources to work towards rehabilitating the Debtors operations and maximizing value for creditors. 32. From the outset of these cases, the Debtors, primarily as a result of efforts by KZCS and the Debtors other restructuring advisors, made measurable progress in a number of areas, most notably in securing emergency liquidity enhancements through the negotiation of significant price increases, incremental funding support and other critical accommodations from their six primary customers. However, those accomplishments alone, although substantial, did not guarantee that the Debtors would be able to successfully emerge from chapter 11 as a stand-alone enterprise or, in the

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alternative, achieve significant creditor recoveries through a sale or sales of their businesses. From the beginning of these cases, it was clear to all creditor constituencies and other parties-in-interest, including the Debtors primary customers, that the success of these cases would largely be measured by whether the operations would respond to the turnaround measures expected to be put in place by the Debtors new operating management team. It was evident to all parties that, for the Debtors to demonstrate that they could be a viable and sustainable stand-alone enterprise, severe operational problems in the Debtors Plastics operations, significant personnel deficiencies (in terms of quality and depth of personnel throughout the organization) and a host of other extraordinary challenges needed to be addressed and resolved in a satisfactory manner, relatively quickly, by the Debtors new operating management team. In other words, while creditor recoveries in these chapter 11 cases were premised on whether the Debtors could successfully accomplish a relatively long list of objectives, the most critical of those objectives was to generate substantial operational improvements within the first 12 to 18 months of the process. Given the state of the Debtors businesses and internal resources at the outset of the effort, this was an ambitious undertaking with a significant degree of execution risk. However, the Debtors pursued this strategy with the support of their principal creditor constituencies after full disclosure to those parties of the potential risks if the operational restructuring and other initiatives were to prove unsuccessful. Furthermore, the Debtors, primarily through KZCS, have endeavored throughout these proceedings to keep the financial advisors to their principal creditor constituencies and their primary customers fully informed of all developments in the turnaround effort, including extraordinary, daily on-site access to the Debtors personnel and records, in recognition that the Debtors operations and restructuring initiatives needed to be monitored closely by the primary parties-in-interest to these cases.

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33. The scope and depth of the services provided by KZCS from the inception of the cases through and including the Fifth Interim Fee Period were necessitated by, among other factors: (a) the Debtors initial and continuing liquidity challenges; (b) the limitations of the Debtors management team and support resources (particularly in, but not limited to, the Debtors accounting and finance functions); (c) the ongoing problems in the Debtors Plastics operations (which, as further articulated herein, did not respond as anticipated to the turnaround measures implemented by the Debtors new operating management team, thereby putting more stress on liquidity, limiting the Debtors ability to pursue certain restructuring alternatives and requiring numerous revisions to the Debtors restructuring strategy during the cases); (d) the adversarial environment that was created by the exigent circumstances of the Debtors situation (and that continued to exist during the Fifth Interim Fee Period); and (e) the urgent need to develop a viable plan that could align the Debtors situation with realistic expectations for creditor recoveries. 34. The activities performed by and the results achieved by KZCS during the Fifth Interim Fee Period, and throughout the course of these chapter 11 cases, were instrumental in providing the Debtors new management team with a reasonable prospect for achieving an operational turnaround, which would thereby afford the Debtors the opportunity to consider and pursue a range of restructuring alternatives. For instance, from the inception of these cases through the Fifth Interim Fee Period, KZCS has been principally responsible for securing the infusion of approximately $763 million of incremental funds for use in operations, including rebuilding of the Debtors working capital position, representing the aggregate of the following: (a) first lien, super priority DIP financing of $150 million; (b) customer administrative claim financing of $30 million; (c) subordinated customer DIP financing of $82.5 million; (d) initial customer pricing surcharges of $82.5 million; (e) supplemental customer pricing surcharges of $67 million; (f) customer capital

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expenditure, launch and tooling funding of $75 million; (g) contract price increases for the fourth quarter of 2005 of $35 million; (h) contract price increases for January through December 2006 of approximately $120 million; and (i) miscellaneous settlements and recoveries of approximately $121 million. Furthermore, KZCS was principally responsible for a number of asset sales, settlements and other recoveries that, as of the end of the Fifth Interim Fee Period, had generated additional net proceeds of approximately $81 million that had either been set aside in restricted accounts (and accessible for operating purposes under certain conditions) or applied as a permanent paydown of the Debtors DIP financing obligations. Approximately $45 million of this benefit was generated in the Fifth Interim Fee Period. The financings and accommodations that KZCS and the Debtors other restructuring advisors were able to secure in these cases are without precedent when compared to other automotive supplier chapter 11 cases and served to provide the Debtors new management team with a reasonable opportunity to implement operational improvements as well as allow the Debtors to evaluate a range of restructuring and creditor recovery strategies, including emerging from chapter 11 as a stand-alone entity. 35. As of the start of the Fifth Interim Fee Period, the Debtors financial results and operating cash flow under the Debtors new management team were continuing to be substantially below the business plan projections for 2006. This was a result of the fact that the turnaround measures implemented by the Debtors new management team were not generating improvements near the performance levels anticipated and forecasted. This underperformance put increasing pressure on the Debtors restructuring advisors, particularly KZCS, to create opportunities and identify alternative operating scenarios that could preserve the Debtors ability to emerge from chapter 11 as a stand-alone entity and otherwise maximize creditor recoveries. The lack of success of the Debtors new management team in achieving the forecasted operational improvements and generating stable,

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predictable cash flow results also had a severe negative impact on the perceived value of the enterprise and, by extension, the prospects for creditor recoveries. Ultimately, the Debtors operating performance problems were severe enough that the feasibility of emerging from chapter 11 as a stand-alone enterprise was at risk. The Debtors situation was further complicated by the fact that the Debtors three most significant customers continued to experience decreases in market share with little optimism for a stabilization or turnaround in the foreseeable future. All of these developments, along with a host of other internal and industry factors, led to increased operating risks for the Debtors and escalating tensions in the cases. These circumstances had a significant impact on the nature and substance of the services required from KZCS during the Fifth Interim Fee Period. 36. During the Fifth Interim Fee Period, after thoroughly evaluating all restructuring alternatives, debating recovery opportunities, prospects and risks under every feasible scenario with their principal creditor constituencies, and exhausting all alternatives for preserving a stand-alone enterprise with their six primary customers, including unsuccessful efforts to negotiate long-term supply arrangements with those customers that would have required fundamental changes in the nature of how business would be conducted with the Debtors in the future, the Debtors concluded that the restructuring alternative that provided the creditors with the best prospects for recovery, taking into account the risks under each potential option, was a controlled sale and wind down of the entirety of the Debtors operations. KZCS was principally responsible for performing the detailed financial analyses that formed the basis for both the assessment of these various alternatives and the recommendation that the Debtors put forth to their principal creditor constituencies and their primary customers to pursue the controlled sale and wind-down alternative.

15
K&E 11262007.3

37. The latter portion of the Fifth Interim Fee Period was devoted to the negotiation of the arrangements necessary to ensure that the Debtors could implement the sale and wind-down of their operations in a controlled manner, maintaining production on an uninterrupted basis for all of their customers through the transition, and that the Debtors had sufficient funding for management and implementation of the process. KZCS was a central participant in the negotiation of these arrangements, which included both the Customer Agreement, approved on an interim basis in midDecember 2006, and the Debtors chapter 11 plan, which was filed in late December 2006. The Customer Agreement was intensely negotiated and is a uniquely-structured arrangement wherein a significant portion of the Debtors plant wind-down and production transition costs will be funded by customers. From the effective date of the Customer Agreement through the balance of the sale and wind-down processes, the amount of that operational funding will likely exceed $100 million. In addition, there were other settlements and arrangements that were negotiated as part of the Customer Agreement that have provided or will provide additional financial benefits to the Debtors that will aggregate with asset sales to enhance creditor recoveries in these chapter 11 cases. 38. The fact that the Debtors will not emerge from chapter 11 as a stand-alone entity does not diminish the contributions of KZCS and the value of its services to the Debtors estates throughout the cases, including during the Fifth Interim Fee Period. As outlined herein and in its previous fee applications in this case, KZCS, along with the Debtors other restructuring advisors, has been instrumental in creating and preserving opportunities to maximize recoveries for creditors and preventing, where possible, the diminution of value. The services of KZCS have been essential to the Debtors efforts to maximize recoveries for creditors in these cases and will continue to be both necessary and critical through the duration of these cases.

16
K&E 11262007.3

39. KZCSs specific activities and accomplishments in all areas are detailed in this Fifth Interim Fee Application and demonstrate the significant value that KZCS provided to these chapter 11 estates during the Fifth Interim Fee Period and throughout these cases. 40. For purposes of summarizing the services provided and the activities performed by KZCS during the Fifth Interim Fee Period, KZCS identified the following categories (each, a Service Category) as representing the primary areas of KZCSs responsibilities and involvement: (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) (n) (o) (p) (q) (r) (s) Financial Forecasting; Cash and Liquidity Management; DIP Financing; Vendor Management; Receivables Management; Strategic and Business Planning; Plastics Operations; Fabrics Wind-Down; Convertibles Business; Contract Pricing; Customer Negotiations; Wind-Down Planning; Plastics Consolidation / Plant Closure Planning; Sale of Plastics Plants; Sale of Carpet and Acoustics Operations; Non-Core Asset Sales; Capital Expenditure, Launch and Tooling Costs; Leases and Executory Contracts; Pensions and Retiree Benefits; 17
K&E 11262007.3

(t) (u) (v) (w) (x) (y) (z) (aa) (bb)

Financial Reporting and Chapter 11 Compliance; European Administration and Recovery; Claims Analysis and Administration; Restructuring and Plan of Reorganization; General Management; Corporate Governance; Creditor Communications; Bankruptcy Court Hearings; and Case Administration and Management.

41. In Paragraphs 42 through 69 herein are descriptions of the principal activities performed by KZCS and the key accomplishments under each Service Category. Supplemental information regarding the specific activities of individual KZCS professionals and para-professionals during the Fifth Interim Fee Period is located in the daily time log detail that supports and is a part of the Monthly Fee Statements at Exhibits C-1, C-2, C-3 and C-4 of this Fifth Interim Fee Application. 42. Financial Forecasting KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) implemented procedures and led process for the ongoing production and refinement of short-term (13 week) cash flow forecasts and supporting assumptions utilized for management purposes and to satisfy reporting requirements under the DIP financing agreements; performed scenario analyses utilizing short-term cash flow modeling tools to assess impact of variations in principal assumptions, measure potential liquidity risks and estimate incremental near-term funding needs; assisted the Debtors operating management team in establishing procedures, conducting due diligence activities and performing analyses to modify, as necessary, the Debtors long-term 18
K&E 11262007.3

(b)

(c)

operating plan to re-set performance expectations given the continuing operating challenges within the Debtors Plastics business; and (d) developed separate operating and cash flow forecasts for each of the Debtors major divisions, to facilitate discussions with customer and lender representatives regarding budgets, cost sharing and cost allocation parameters in connection with the negotiation of the Customer Agreement.

43. Cash and Liquidity Management KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) prepared daily and weekly liquidity reports to facilitate assessment of current and forecasted liquidity position and identified strategies to maintain liquidity sufficient to avoid potential interruptions in operations; managed processes for requesting and accessing funds made available through various post-petition financing, funding and pricing mechanisms, including the Customer Agreement; implemented and refined procedures for gathering and validating data relating to daily cash activities; maintained responsibility for developing and managing database of detailed daily cash receipts and disbursements information; produced and refined weekly actual-to-forecast cash flow reports to allow for ongoing, timely assessment of cash flow performance; implemented and refined processes for investigating significant variances from forecasted cash flow performance and implementing strategies for corrective action; designed and implemented process for tracking payments of customer price increases, surcharges and retro-active payments required under the terms of customer agreements; designed, developed and produced various weekly cash disbursement reports to facilitate analyses of expenditures on a plant-by-plant basis;

(b)

(c) (d) (e)

(f)

(g)

(h)

19
K&E 11262007.3

(i)

organized and led daily cash disbursement meetings with the Debtors corporate, divisional and plant managers to broaden understanding of cash flow performance, establish accountability measures and improve management of daily cash position; implemented and refined enhanced controls over expenditure authorizations; designed, developed and produced tracking reports monitoring capital expenditures and restructuring costs and reconciled report activity to financial statements and other internal reports; managed post-petition receivables portfolio on a daily basis to ensure that all customers were remitting funds within standard or modified terms and led process of initiating action in instances where post-petition customer receivables were outside of agreed-upon terms; assisted in the refinement of customer payment application processes to minimize the magnitude of, and the risks associated with, unapplied cash receipts; and designed and developed the structure for the funding protocol, which was a critical component of the Customer Agreement, and implemented the procedures required to request funds from the participating customers under that funding protocol.

(j) (k)

(l)

(m)

(n)

44. DIP Financing KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) scheduled, structured, prepared and led periodic presentations to the DIP agent and the DIP Lenders regarding the Debtors operating performance, key restructuring issues and significant case developments; monitored liquidity position and cash flow performance in relation to DIP financing covenants, prepared required weekly reports for delivery to the agent for the DIP Lenders and prepared documentation necessary to support weekly financial officer representations and certifications; monitored financial performance and prepared required monthly financial statements and supporting materials for delivery to the agent for the DIP Lenders in satisfaction of DIP financing reporting requirements and prepared documentation necessary to 20
K&E 11262007.3

(b)

(c)

support monthly certifications; (d)

financial

officer

representations

and

negotiated the terms and conditions of the fifth amendment to the DIP financing agreement, including the consent to enter into the Customer Agreement and the modification of various covenants and other terms to allow for the flexibility necessary to operate in compliance with the terms of the Customer Agreement, and led the process to obtain approval of the amendment from the Creditors Committee and this Court; executed transactions and implemented agreements that, per the terms of the amended DIP financing agreement, resulted in aggregate permanent paydowns of $114 million of the outstanding DIP financing obligations (approximately $89 million of which represented permanent paydowns transacted during the Fifth Interim Fee Period); and designed and implemented revised cash flow reports to comply with the terms of the fifth amendment to the DIP financing agreement.

(e)

(f)

45. Vendor Management KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) provided guidance to the Debtors purchasing personnel in regards to vendor questions and issues relating to claims and payments for post-petition shipments; provided guidance to the Debtors purchasing personnel regarding parameters for negotiating terms with vendors; assisted in negotiating financial arrangements, including credit terms, with vendors to ensure continued flow of raw materials and purchased parts necessary to maintain production schedules, resulting in the maintenance of post-petition trade credit of approximately $40 million; consulted with the Debtors purchasing personnel regarding various potential raw material and purchased part re-sourcing assessments; assisted the Debtors purchasing personnel in addressing periodic issues critical to improving overall vendor relationships; 21
K&E 11262007.3

(b) (c)

(d)

(e)

(f)

assisted the Debtors restructuring counsel in responding to motions of vendors for relief from the automatic stay and in negotiating agreements with vendors to resolve various other issues; and assisted the Debtors purchasing personnel in explaining the rationale for and the implications of the announcement that the Debtors were pursuing a controlled sale and wind-down of operations to concerned vendors to avoid potential degradation in vendor credit terms that might create shortfalls in operating liquidity.

(g)

46. Receivables Management KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) managed collection activities on pre-petition receivables, including negotiations with customers relating to potential settlements, resulting in the reduction of outstanding amounts owed by the Debtors under a pre-petition financing arrangement with General Electric Capital Corporation (GECC) resulting in net collections of $127 million (approximately $5 million of which represented collections and recoveries during the Fifth Interim Fee Period), fully extinguishing all obligations under that financing arrangement; finalized negotiations with four significant customers on outstanding pre-petition receivables which will result in the recovery of an additional $14 million subsequent to the end of the Fifth Interim Fee Period; maintained responsibility for managing concentrated effort on collection of remaining pre-petition accounts receivable so as to maximize prospects for residual recovery to the Debtors from that asset category; completed a reconciliation process with GECC designed to identify all misdirected payments relating to post-petition receivables and support requests for reimbursement from GECC (with such reimbursements since the Petition Date aggregating to $26 million); managed a process with certain of the Debtors primary customers to reconcile pre-petition receivable balances, including developing a database to facilitate the analysis, manipulation and 22
K&E 11262007.3

(b)

(c)

(d)

(e)

matching of a significant volume of electronic information from both the Debtors and customers records; (f) organized and managed extensive discussions with customer representatives and customer financial advisors regarding the process and action plan for the resolution of unapplied cash relating to post-petition customer remittances; managed and monitored ongoing communications with customer representatives to minimize the time period between customer remittances and delivery of supporting documentation, resulting in an overall reduction in average unapplied cash on a daily basis from approximately $25 million at the end of the Fourth Interim Fee Period to approximately $18 million, down from a peak in excess of $200 million in the early stages of these cases; and managed a weekly reporting process to monitor post-petition receivable balances, identify invoices outside of agreed terms and facilitate process for appropriate follow-up and resolution.

(g)

(h)

47. Strategic and Business Planning KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) assisted the Debtors operating management team in the continued assessment of the Debtors business model and the ongoing development of feasible turnaround and operational restructuring alternatives, including plant consolidation and rationalization strategies and other cost reduction initiatives, that might have preserved the opportunity for the Debtors to emerge from chapter 11 as a stand-alone entity; participated in regular, weekly senior management meetings and frequent smaller group meetings to discuss operational challenges, opportunities for improvement of operating performance and a broad range of strategic, operational and financial issues; and assisted the Debtors operating management team in analyzing and tracking the implementation of cost reduction initiatives in areas of raw material usage and costs, purchased parts, labor rates and productivity, plant and equipment leases, plant and corporate overhead and other key cost areas.

(b)

(c)

23
K&E 11262007.3

48. Plastics Operations KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) assisted the Debtors Plastics management team in implementing enhanced internal control and reporting mechanisms to improve quality and timeliness of financial and operational information by plant; refined and managed a comprehensive reporting process to monitor daily and monthly operating performance at all 23 Plastics plants in North America, consisting of 24 daily metrics and 36 monthly metrics measuring quality, material usage, labor efficiency, product delivery and other key standards; developed a Plastics plant scorecard report to summarize all significant operating and performance issues identified through the daily and weekly Plastics plant reporting processes; assisted the Debtors Plastics management team in monthly review of operating performance, gaining an understanding of the root causes of variances from the Debtors operating plan and refining forecasts of and expectations for future performance; at the request of the Debtors Plastics management team, maintained responsibility for interim plant controller functions at several Plastics plants due to unanticipated turnover of personnel and assisted in identifying qualified permanent replacements and transitioning functions to those individuals; prepared financial analyses and constructed detailed financial model to forecast anticipated results from Plastics operations, on a plant-by-plant basis, during the proposed controlled sale and wind down process to facilitate negotiation of the Customer Agreement, incorporating various assumptions relating to plant revenues, bank builds, timing of program transfers, unique costs associated with the sale and wind down process, employee severance and retention expenses and other key considerations; assisted the Debtors Plastics management team in determining the probability of third-party interest in each Plastics plant based on current programs and in estimating the likely range of proceeds from the sale of certain Plastics plants;

(b)

(c)

(d)

(e)

(f)

(g)

24
K&E 11262007.3

(h)

assisted the Debtors Plastics management team in analyzing the Plastics manufacturing footprint and determining plant groupings that might, if sold together, generate additional value compared with individual plant sales; assisted the Debtors Plastics management team and tooling personnel in scheduling and developing cost estimates for bank builds, tool transfers and other planning activities relating to the transfer of programs to alternative suppliers in connection with the controlled sale and wind-down process and consistent with the Debtors obligations under the Customer Agreement; assumed responsibility for the negotiation of funding agreements with non-participating customers consistent with the Debtors obligations under the Customer Agreement; assisted the Debtors Plastics management team and accounting personnel in gathering and verifying data from the Debtors inventory records necessary to support the initial purchase price from the Debtors primary customers for the Debtors Plastics inventory in accordance with the terms of the Customer Agreement, which initial payment totaled approximately $41 million; assisted the Debtors Plastics management team and accounting personnel in planning for, implementing and observing physical inventory counts at all Plastics plants to support the preparation of a final inventory accounting and valuation in connection with the customer purchase of the Debtors Plastics inventory in accordance with the terms of the Customer Agreement; and assisted the Debtors Plastics management team in a myriad of daily ad hoc activities and resolution of issues associated with implementation of the Customer Agreement, particularly in the areas of ensuring uninterrupted production on all customer programs, program and tool transfers, bank builds, production wrap-up and plant closures.

(i)

(j)

(k)

(l)

(m)

49. Fabrics Wind-Down KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) maintained responsibility for executing all aspects of the winddown of the Fabrics business unit, including collection of

25
K&E 11262007.3

receivables, resolution of daily ad hoc issues and other wrap-up items; (b) maintained responsibility for implementation of procedures to measure, control and manage the Fabrics wind-down process with the objective of maximizing asset recoveries and minimizing operating and wind-down costs; coordinated and monitored the activities of the third party liquidator regarding asset dispositions, including due diligence requests, asset ledger management, negotiations with facility landlords and review of all proposed transactions for reasonableness; produced weekly cash flow forecasts and actual-to-forecast reports for the Fabrics wind-down process; and achieved net proceeds to date from the Fabrics wind-down of approximately $39 million, with anticipated final net proceeds to be in excess of $40 million, which amount exceeds the original forecasted results by more than $10 million.

(c)

(d) (e)

50. Convertibles Business KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) performed ongoing evaluation of potential operational restructuring alternatives, including objective assessment of viability, benefits and risks of each possible option; supported ad hoc information and analysis needs of the Debtors investment bankers in their marketing of the Debtors Convertibles business unit for sale; participated in negotiations with the Debtors principal Convertibles customers regarding outstanding pricing, commercial and other business issues relevant to maximizing the value of the business to potential third-party buyers; assisted counsel in developing strategies for addressing and resolving outstanding patent litigation issues relating to the Debtors Convertibles business; and initiated the process of planning for the wind-down of the Debtors Convertibles business in case no acceptable purchase offer or transition plan can be agreed to by the Debtors, their 26
K&E 11262007.3

(b)

(c)

(d)

(e)

primary creditor constituencies and the Debtors principal Convertibles customers. 51. Contract Pricing KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) negotiated and implemented an interim price increase with a major customer relating to a stand-alone facility, which resulted in an annualized benefit of approximately $32.5 million and significant improvement in operating cash flow at the facility; refined a comprehensive profitability, return on investment and pricing analysis relating to a stand-alone facility to facilitate continuing negotiations with that customer on a conversion of the interim price increase to a permanent price adjustment; performed ongoing analyses relating to pricing on all significant contracts for purposes of determining whether incremental price increase requests would be justifiable in future pricing and commercial negotiations with the Debtors major customers; assisted in refining the Debtors pricing model developed to facilitate pricing negotiations for potential future programs; and developed a pricing model for past model service parts and assisted in negotiations with the Debtors primary customers regarding implementation of those desired price increases.

(b)

(c)

(d) (e)

52. Customer Negotiations KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) led daily interaction with the customers financial advisors and representatives regarding a wide variety of financial and operating issues; assisted the Debtors customer relationship managers in frequent negotiations with customers regarding outstanding commercial issues, resulting in total recoveries of approximately $22 million (bringing aggregate recoveries from customers on commercial issues since the inception of the chapter 11 cases to approximately $81 million); 27
K&E 11262007.3

(b)

(c)

analyzed all outstanding pre-petition and post-petition commercial and contractual issues with each major customer in connection with the preparation of detailed draft customer agreements structured and led complex negotiations with each of the Debtors six primary customers regarding settlement and long-term supply agreements designed to reduce the risk profile and improve the prospects for success of the Debtors emerging from chapter 11 as a stand-alone entity, with each agreement including a number of proposed fundamental changes in the business and operating relationship between the Debtors and each individual customer; and after reaching an unsuccessful conclusion to the negotiations with each the Debtors six primary customers on acceptable settlement and long-term supply agreements, assisted in structuring and leading complex multi-party negotiations and analytical support efforts relating to the process and timeline for executing the controlled sale and wind-down of the Debtors operations, settlement of various customer issues, establishment of a protocol and budget for funding the Debtors operations during the sale and wind-down process and the resolution of other issues necessary to obtain Bankruptcy Court approval of a chapter 11 plan, with those negotiations resulting in the execution of the Customer Agreement between the Debtors, the Debtors prepetition and post-petition secured lenders, DaimlerChrysler, Ford Motor Company, General Motors Corporation, Honda Motor Company and AAI.

(d)

(e)

53. Wind-Down Planning KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) prepared and negotiated an interim funding budget for November 2006, intended to provide incremental funding support from most of the Debtors primary customers while the terms of the complex Customer Agreement were negotiated, with that interim arrangement providing necessary operational funding to the Debtors along with the commitment from the participating customers to provide additional liquidity support in the event that vendor trade credit were to decrease during the Customer Agreement negotiations;

28
K&E 11262007.3

(b)

developed a detailed wind-down budget and plan to facilitate negotiations with the Debtors primary customers and secured lenders regarding funding requirements, cost sharing, cost allocations and funding protocols for the anticipated duration of the sale and wind-down process; led the negotiations with the financial advisors to the Debtors primary customers and secured lenders regarding the detailed wind-down budget and plan, including, among many other issues, the determination on plants to be included in the sale process and plants to be closed down in connection with the terms of the Customer Agreement; and led numerous working sessions with the Debtors management and operating personnel to address, plan for and, as necessary, support negotiations with the financial advisors to the Debtors primary customers and secured lenders regarding potential winddown issues, including staffing requirements, retention and severance issues, current and future program transition scheduling and other related issues, with the objective of ensuring, among other things, continuity of customer programs in production or development and continuous execution of all daily accounting and support activities while managing, controlling and mitigating all costs for the anticipated duration of the wind-down process;

(c)

(d)

54. Plastics Consolidation / Plant Closure Planning KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) assisted in the development of a consolidation plan for the Plastics operation, including reviewing and analyzing plant, customer and program profitability along with assessing plant capacity to facilitate negotiations with customer purchasing personnel and financial advisors regarding the transition of internal programs that might facilitate sale efforts at certain plants and mitigate customer program transition costs; initiated the development of a process for plant closures, including assistance in the preparation of a plant closure check list and the formation of plant closure teams, and led daily internal meetings, and frequent meetings with customer representatives and financial advisors to both customers the secured lenders, regarding planning for plant closures and resolving daily ad hoc issues relating to customer production and tool transitions; 29
K&E 11262007.3

(b)

(c)

initiated the development of a process for the transitioning or resourcing of components manufactured at plants not designated for sale in the Customer Agreement, including planning for and executing tool moves, collecting and analyzing detail relating to and the segregation of supplier owned assets, coordinating the activities of the designated alternative suppliers and assisting in satisfying the requirements of the affected customers and the designated alternative suppliers; initiated the wind-down of the past service model business at plants not designated for sale per the Customer Agreement, including collecting and analyzing data relating to service parts and tools, coordinating activities and scheduling of disposition of tools with customer representatives and financial advisors and mitigating or resolving any customer transition issues; and initiated the process of selling excess equipment and real property at plants not designated for sale in the Customer Agreement, including collecting and analyzing information relating to the assets, coordinating due diligence efforts of potential liquidators and responding to specific expressions of interest from various parties, including other suppliers, relating to certain equipment.

(d)

(e)

55. Sale of Plastics Plants KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) coordinated and assumed responsibility for the preparation of detailed information booklets for each Plastics plant to facilitate initial due diligence efforts of interested parties; assisted in the due diligence efforts of the investment bankers for the Debtors Plastics plants (Beringea and Donnelly Penman), to help them understand the Debtors Plastics assets in connection with their process of developing a strategy for sale of the plants, identifying prospective interested parties and setting expectations for potential proceeds from various plant grouping or individual plant sales; assisted the investment bankers for the Debtors Plastics plants in supporting the due diligence efforts of numerous parties relating to various plant sales, including scheduling, coordinating and attending informational meetings and plant visits and addressing questions regarding the Debtors Plastics programs, operations and costs by plant; 30
K&E 11262007.3

(b)

(c)

(d)

participated in daily meetings with the Debtors Plastics management team and investment bankers regarding the status of sale efforts, sale strategy issues, timelines, objectives and a variety of ad hoc issues; and assisted the Debtors Plastics management team and investment bankers in evaluating and negotiating initial offers received from various parties relating to certain Plastics plants and further assisted with communicating all specific expressions of interest with the financial advisors to the Debtors primary customers and secured lenders.

(e)

56. Sale of Carpet and Acoustics Operations KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) assisted the Debtors primary investment bankers (Lazard) and the Debtors Carpet and Acoustics management team in facilitating the due diligence requirements of various interested parties once the determination was made to pursue a sale of the Carpet and Acoustics operation; assisted the Debtors primary investment bankers, the Debtors Carpet and Acoustics management team and the Debtors other advisors in evaluating and comparing numerous offers for the Carpet and Acoustics operations and recommended strategies for resolving open issues with each bidder, maximizing the value of each of the offers and establishing criteria for selecting a lead bidder; and assisted in the assessment of revised bids received from numerous parties for the Carpet and Acoustics operation and supported the Debtors primary investment bankers in the process of evaluating those revised bids and putting forth a recommendation to the Debtors secured lenders, Creditors Committee and Board of Directors, which resulted in a consensual selection of a lead bidder to proceed with exclusively for supplemental due diligence and the negotiation of an asset purchase agreement.

(b)

(c)

57. Non-Core Asset Sales KZCS principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows:

31
K&E 11262007.3

(a)

assisted in managing the sale processes relating to two non-core production plants (Williamston and Owosso), including responding to information requests from interested parties, facilitating other due diligence efforts and negotiating asset purchase agreements with lead bidders, which transactions, if closed, will result in as much as $4 million of net proceeds to the Debtors estates by the end of the first quarter of 2007.

58. Capital Expenditure, Launch and Tooling Costs KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) coordinated and negotiated with third-party tooling vendors regarding maintaining existing payment terms and tool release requirements in response to vendor demands to accelerate such terms due to perceived liquidity issues; assisted in the refinement of capital expenditure, launch and tooling budgets for certain programs to facilitate discussions and negotiations with customer representatives regarding such programs; managed databases detailing customer advance fundings under the original capital expenditure, launch and tooling protocol and related disbursement activity from segregated customer accounts; produced reports summarizing the status of customer advance fundings under the original capital expenditure, launch and tooling protocol and detailing related disbursement activity from segregated customer accounts; assisted in enhancing procedures for the control of tooling activity relating to approximately $120 million of open customer tooling purchase orders and the management of outstanding third-party vendor obligations and commitments aggregating in excess of $60 million; managed a consolidated tooling cash flow and financial forecast model, incorporating data from customer tooling purchase order databases and other disparate information systems; implemented tooling program management procedures designed to ensure timely data input, enhance data integrity and facilitate cash flow forecasting efforts;

(b)

(c)

(d)

(e)

(f)

(g)

32
K&E 11262007.3

(h) (i)

implemented procedures and maintained a database for tracking internal and third-party vendor tooling commitments and billings; led detailed reconciliations of pre-petition tooling receivables in connection with ongoing discussions with the customers regarding a resolution of outstanding pre-petition receivables issues; aggregated, analyzed and reconciled data, including supporting customer tool audit requirements, in connection with the negotiations with certain customers on tooling related settlements, which negotiations resulted in settlement payments to the Debtors in excess of $23 million; aggregated, analyzed and reconciled voluminous amounts of data and supported extensive customer information requirements in connection with the dispute with a significant customer regarding outstanding tooling costs incurred by the Debtors and not as yet reimbursed and facilitated the ongoing negotiations with that customer related to amounts believed due to the Debtors; designed and assumed responsibility for the implementation and management of procedures for the ongoing requests for reimbursement of capital expenditure and tooling costs in connection with the terms of the Customer Agreement; participated in frequent funding protocol meetings with the financial advisors to certain customers in connection with various requests for capital expenditure and tooling fundings or reimbursements, consistent with the terms of the Customer Agreement, aggregating approximately $6 million; assisted the Debtors Plastics management team and operations personnel in planning for tool movements by supplying necessary data and addressing a variety of questions from designated alternative suppliers; participated in and facilitated settlement negotiations with various tooling vendors in the effort to reach settlements on various lien issues and other tooling disputes; participated in and supported formal mediation negotiations that resulted in a settlement and compromise whereby the Debtors eliminated the potential exposure related to an alleged tooling lien claim of $1.1 million; and served as principal information resource for the Debtors restructuring counsel regarding customer tooling matters, 33

(j)

(k)

(l)

(m)

(n)

(o)

(p)

(q)

K&E 11262007.3

including vendor lien issues and various motions of tooling vendors for relief from the automatic stay. 59. Leases and Executory Contracts KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) (b) assisted in maintaining detailed databases of executory contracts and leased and owned facilities and equipment; assumed lead role in the negotiations with various real estate and equipment lessors, including developing and executing the strategy for lease negotiations and settlement of claims; served as key contact, information source and fiduciary in relation to dealings with equipment lessors, assuming responsibility for satisfying all information requests, maintaining all accounting related to sales of leased assets and ensuring proper segregation or remittance of cash from sales of leased assets in accordance with arrangements reached with various lessors; assisted in researching and analyzing alternatives for leased equipment and facilities and prepared restructuring or settlement proposals to facilitate negotiations with lessors; structured and managed process to facilitate due diligence efforts and satisfy information requirements of multiple equipment and facility lessors; participated directly in lease restructuring negotiations with GECC, Textron, GMAC and ORIX and various real property landlords for approximately 15 facilities; assisted in identifying executory contracts for potential rejection and served as primary information source for the Debtors restructuring counsel in preparing pleadings and supporting exhibits relating to various lease and contract issues; and assisted in calculating or estimating cure costs and unsecured claims resulting from a variety of contract and lease assumption and rejection scenarios.

(c)

(d)

(e)

(f)

(g)

(h)

34
K&E 11262007.3

60. Pensions and Retiree Benefits KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) identified and analyzed alternatives for addressing under-funded U.S. and Canadian pension and retiree health obligations, including an objective assessment of the benefits, risks and costs of potential scenarios; facilitated due diligence efforts of the Pension Benefit Guaranty Corporation related to the Debtors financial status and pension termination options; and assisted advisors to the secured lenders, Creditors Committee and prospective investors with due diligence relating to pension obligations and retiree benefits issues.

(b)

(c)

61. Financial Reporting and Chapter 11 Compliance KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) managed reporting and compliance process to ensure ongoing segregation of pre-petition and post-petition activity and balances within the Debtors books and records; managed procedures and resources to gather, analyze and summarize asset, liability and other financial information necessary to ensure timely ongoing compliance with the United States trustee and Bankruptcy Court filing requirements; organized and coordinated preparation of detailed Monthly Operating Reports for the Debtors for each monthly period during the Fifth Interim Fee Period; examined and analyzed balance sheet accounts to identify potential liquidity enhancement opportunities and resolve various general ledger reconciliation issues; assisted in the ongoing refinement and restructuring of procedures for the month-end closing of books and records; assisted management in monitoring and measuring financial performance by operating division and plant; 35
K&E 11262007.3

(b)

(c)

(d)

(e) (f)

(g)

assisted in preparing internal monthly financial statements, analyzing operating performance and presenting results to senior management and the Board; assisted in drafting and preparing various filings with the Securities and Exchange Commission (SEC); supported the efforts of various parties-in-interest and their advisors in developing a detailed understanding of monthly financial performance; and led process to develop and implement procedures required to report operating performance and other cost or asset valuation information in accordance with the Customer Agreement.

(h) (i)

(j)

62. European Administration and Recovery KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows:2 (a) participated in conference calls and in-person meetings with the Administrator and his representatives to understand the Administrators strategy with respect to resolving creditor claims issues, initiating distributions to creditors and addressing other case issues; participated in conference calls and in-person meetings with representatives of the Administrator and his representatives to review draft intercompany claims and understand the requirements and process for filing claims against the Debtors former European subsidiaries in UK Administration; completed research of the activities giving rise to intercompany balances with the Debtors former European subsidiaries in UK Administration and located available supporting documentation; compiled, reviewed and organized voluminous documentation relating to intercompany claims against the Debtors former European subsidiaries in UK Administration;

(b)

(c)

(d)

Prior to the initiation of a group-wide Administration proceeding by the Debtors European subsidiaries on July 15, 2005, KZCS provided direct management and advisory services to the Debtors for the Debtors European operations. Once the Debtors European entities were in Administration, the Debtors no longer had authority to manage or control those assets. The services that KZCS provided to the Debtors relating to the European entities after the initiation of the Administration, including all services provided in this area during the Fourth Interim Fee Period, related only to managing the Debtors position as a significant creditor in the European Administration process.

36
K&E 11262007.3

(e)

addressed and resolved information request and questions from the Administrator and his representatives regarding 47 individual claims against 19 of the Debtors former European subsidiaries in UK Administration representing aggregate claims of approximately $350 million with an estimated recovery range of $58 to $70 million; monitored payments made by the Administrator under the transition services agreement relating to support services provided by the Debtors to their former European subsidiaries in UK Administration; and refined and maintained responsibility for a detailed financial model designed for forecasting and analyzing the Debtors potential claim recoveries under various scenarios based on assumed proceeds from liquidation, the costs of the Administration and claims estimates by country.

(f)

(g)

63. Claims Analysis and Administration KZCSs principal activities and accomplishments under this Service Category during the Fourth Interim Fee Period were as follows: (a) (b) assisted in implementing and refining processes for claims reconciliation and methodologies for claims estimation; assisted in preparing periodic claims reports, support schedules and presentations to facilitate the monitoring of the claims reconciliation and estimation process; maintained responsibility for the process of analyzing a database of the Debtors scheduled claims and filed proofs of claims, matching like claims and recategorizing improperly filed claims, resulting in the elimination or reclassification of over 500 alleged secured and priority claims with an aggregate claim value in excess of $100 million; provided technical and analytical support to the Debtors personnel performing detailed claims reconciliations; and assisted in summarizing and estimating secured, administrative and priority claims in connection with Customer Agreement negotiations and the development of the Debtors disclosure statement.

(c)

(d) (e)

37
K&E 11262007.3

64. Restructuring and Plan of Reorganization KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) performed ongoing evaluation of potential restructuring alternatives, including objective assessment of the viability, benefits and risks of each possible option; maintained principal responsibility for compiling substantive information and materials about the Debtors assets, operations and financial performance in connection with maintaining an updated electronic data room established to facilitate third-party due diligence efforts; assisted in negotiating terms and conditions of confidentiality agreements with numerous parties considering acquiring the Debtors assets or operations or supporting a stand-alone restructuring plan; participated in conference calls and in-person meetings with various parties interested in assessing the opportunity to either acquire the Debtors assets or operations or support a stand-alone restructuring plan; supported ad hoc requests for information and analyses by the Debtors investment bankers in marketing the Debtors business units and soliciting interest from parties to invest in the Debtors in conjunction with a stand-alone restructuring plan; analyzed the viability of various restructuring proposals, including assessing working capital requirements, estimating the range of equity infusion needs, evaluating other requirements necessary to structure a feasible reorganization plan and measuring the potential range of creditor recoveries under various scenarios; performed a preliminary evaluation of possible impediments to the Debtors accelerated emergence from bankruptcy protection as a stand-alone entity (including, but not limited to: pension, environmental and Department of Justice and SEC investigation issues) and assessed action steps necessary to mitigate the risk of potential delays in the emergence; continued to assess potential preference and fraudulent conveyance actions with the Debtors restructuring counsel; 38
K&E 11262007.3

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

served as the primary business and decision-making resource for the Debtors restructuring counsel in strategizing, proposing and implementing resolutions to various ad hoc ordinary course operating and financial issues, as well as on all restructuringrelated matters; structured and led exploratory meetings and subsequent negotiations with the Debtors principal creditor constituencies regarding the terms of various stand-alone restructuring alternatives, including the conversion of secured debt to equity and exit financing possibilities; served as the principal architect of the analyses that demonstrated that, based on the combination of the Debtors continuing operating shortfalls, the unwillingness of the Debtors six primary customers to construct accommodations in long-term supply agreements that would substantially mitigate a number of the Debtors operating challenges and the ongoing malaise in the automotive industry, the restructuring plan that provided creditors with the best risk-adjusted recovery prospects was a controlled sale and wind-down of the Debtors operations; assisted in drafting, refining and finalizing the Debtors amended plan of reorganization and disclosure statement in support thereof filed on December 22, 2006, that outlined the proposed controlled sale and wind-down of the Debtors operations; and prepared and refined hypothetical liquidation analyses, including detailed supporting materials, for purposes of measuring the Debtors ability to meet the best interest of creditors standard in connection with various proposed chapter 11 plan alternatives.

(j)

(k)

(l)

(m)

65. General Management KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) (b) (c) assisted the Debtors personnel in all corporate departments in day-to-day support processes; assisted in evaluating management personnel and assessing resource needs; assisted the Debtors management in addressing issues relating to various corporate insurance policy renewals;

39
K&E 11262007.3

(d)

assisted in ongoing discussions with SEC investigation and finance personnel regarding the Debtors overall financial circumstances and other factors central to the SECs evaluation of whether to assess fines or other sanctions on the Debtors; monitored status and progress of Canadian tax court proceedings with regards to an outstanding $12 million tax assessment from the Canada Revenue Agency; assisted in supporting the Internal Revenue Service in on-site work in regards to its examination of the Debtors tax returns for the tax years 2001 through 2004; led negotiations with the Debtors insurance carriers regarding a long-standing environmental claim, resulting in a settlement of the claim and a recovery to the Debtors of $4.5 million; facilitated analyses, communications and negotiations with financial advisors to the Debtors principal creditor constituencies and customers in relation to various employee severance and retention proposals; participated in periodic status update meetings and conference calls with U.S. and Canadian national union representatives; led the internal processes for evaluating corporate staffing requirements in engineering, commercial, finance, accounting, human resources, Plastics administration and general management, assisting the Debtors management team in concluding that a reduction in force (RIF) was both necessary and appropriate in October 2007 under the scenario of emerging from chapter 11 as a stand-alone entity, with such RIF resulting in the separation of 115 employees, representing approximately $7.7 million in annual compensation; once the decision was made to proceed with a controlled sale and wind-down process, led the internal processes for evaluating corporate staffing requirements in engineering, commercial, finance, accounting, human resources, Plastics administration and general management, assisting all parties in concluding that a further RIF was both necessary and appropriate, with such RIF resulting in the separation of 91 employees and 28 additional contract personnel, representing approximately $9.2 million in annual compensation; assisted the Debtors management with the preparation and dissemination of employee notices under the Worker Adjustment and Retraining Notification Act in the U.S. and similar Canadian 40

(e)

(f)

(g)

(h)

(i) (j)

(k)

(l)

K&E 11262007.3

notice requirements at 11 plants in connection with the strategy to proceed with a controlled sale and wind-down of the Debtors assets and the determination that those 11 facilities would most likely not generate interest during the sale process; (m) participated in meetings with and presentations to employees regarding bankruptcy issues, restructuring strategies and status updates; and assisted in drafting and reviewing press releases and internal communications materials.

(n)

66. Corporate Governance KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) consulted with the Debtors management on a daily basis and provided related support with respect to ordinary course finance, operations, personnel and other management decisions; prepared analyses and related materials for distribution to the Board for informational purposes, to facilitate an understanding of critical issues, to provide updates on the status of various key initiatives and to support Board oversight and decision-making processes; developed agendas for and participated in conference calls of the Restructuring Committee of the Board; developed agendas for and participated in Board conference calls and in-person meetings; and apprised and updated the Board on a regular basis regarding the scope and depth of ongoing activities of KZCS and other outside advisors.

(b)

(c) (d) (e)

67. Creditor Communications KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) managed processes to satisfy extensive ongoing due diligence and information requirements of legal and financial advisors to the pre-petition secured lenders, the DIP Lenders and the Creditors Committee; 41
K&E 11262007.3

(b)

managed various protocols with advisors to the Creditors Committee to ensure efficient and timely response to information and meeting requests; organized, structured and developed presentations for regular conference calls and in-person meetings with representatives of and advisors to the pre-petition secured lenders, the DIP Lenders and the Creditors Committee; organized and structured periodic meetings between selected personnel of the Debtors and financial advisors to the pre-petition secured lenders, the DIP Lenders and the Creditors Committee; and maintained daily ad hoc communications with financial advisors to various constituencies regarding liquidity, operating performance and a broad range of operating, financial and restructuring issues.

(c)

(d)

(e)

68. Bankruptcy Court Hearings KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows: (a) served as the primary testimony resource for contested and uncontested matters, providing deposition and Court testimony on numerous occasions on a broad range of issues relating to the Debtors viability, performance, strategy, proposed financing arrangements and various settlements; prepared for and attended, as necessary, Court hearings relating to the Debtors cases, assisting the Debtors restructuring counsel in resolving questions raised by the Honorable Judge Rhodes and other parties; and assisted the Debtors restructuring counsel in assessing case developments and upcoming issues.

(b)

(c)

69. Case Administration and Management KZCSs principal activities and accomplishments under this Service Category during the Fifth Interim Fee Period were as follows:

42
K&E 11262007.3

(a)

served as principal liaison and resource for the Debtors restructuring counsel relating to operations, financing, personnel and other management issues; reviewed and provided input to the Debtors restructuring counsel regarding the Debtors court filings; drafted and revised affidavits of personnel from the Debtors and KZCS in support of various Court filings; structured and led daily conference call with the Debtors advisors to facilitate coordination and communication, monitor critical issues, develop strategies, assign responsibilities, establish priorities and ensure efficient management of resources and professional costs; maintained responsibility for review and analysis of monthly fee statements of the advisors for the Debtors and the Creditors Committee, maintained segregated professional fee trust account, managed professional fee payment process and regular monthly reporting to the Board regarding professional fees and strategies to manage the activities of all advisors and related costs to the Debtors estate; and established and implemented procedures to ensure ongoing compliance by the Debtors with this Courts orders. Actual and Necessary Expenses

(b) (c) (d)

(e)

(f)

70. Attached as Exhibit B-2 to this Fifth Interim Fee Application is a summary of the out-ofpocket expenses and direct costs incurred by KZCS during the Fifth Interim Fee Period for which reimbursement is sought. KZCSs request for reimbursement of out-of-pocket expenses and direct costs incurred during the Fifth Interim Fee Period totals $699,189.05. 71. It is KZCSs policy to charge its clients in all areas of practice for identifiable, non-overhead expenses incurred in connection with the representation of the client that would not have been incurred except for representation of that particular client. It is KZCSs policy to generally charge its clients the amount incurred by KZCS in connection with such items. Examples of such expenses are postage, overnight mail, courier delivery, computer assisted legal research, 43
K&E 11262007.3

photocopying, out-going facsimile transmissions, airfare and lodging. With respect to airfare expenses, all travel, by all individuals, is billed at the coach class rate with the allowance of class upgrades. Representations 72. This Fifth Interim Fee Application is KZCSs fifth summary fee application pursuant to the Interim Compensation Order, covering the period from September 1, 2006 through December 31, 2006. Although every effort has been made to include all fees and expenses from the Fifth Interim Fee Period in this Fifth Interim Fee Application, some fees and expenses from the Fifth Interim Fee Period might not be included due to delays caused by accounting and processing procedures. KZCS reserves the right to make further application to the Court for allowance of additional fees and expenses incurred during the Fifth Interim Fee Period, but not included herein. 73. The total time spent by KZCS during the Fifth Interim Fee Period was13,646.20 hours, including 13,358.2 professional hours and 288.0 para-professional hours, which represents fees of $6,172,366.50. The average hourly rate for the services rendered was $452.31. 74. KZCS incurred out-of-pocket expenses and direct costs in the amount of $699,189.05 during the Fifth Interim Fee Period and requests reimbursement thereof. 75. In summary, by this Fifth Interim Fee Application, KZCS requests allowance and payment of fees and expenses in the total amount of $6,871,555.55, consisting of: (a) $6,172,366.50 for the actual, reasonable and necessary professional services rendered by KZCS on behalf of the Debtors (representing 100 percent of fees for services rendered, including the 20 percent previously held back pursuant to the Interim Compensation Order); and (b) $699,189.05 for actual and necessary costs and expenses (representing 100 percent of the expenses incurred). KZCS

understands that the Debtors restructuring counsel, Kirkland & Ellis LLP (K&E), has explained to the Office of the United States Trustee that the professionals retained in this case are requesting 44
K&E 11262007.3

approval for payment of 100 percent of fees (including the 20 percent held back). KZCS further understands that the Office of the United States Trustee had no objection and pointed K&E to certain cases in the Eastern District of Michigan where this procedure was followed. Moreover, as KZCS continues to represent the Debtors throughout the chapter 11 cases, there will continue to be certain earned fees for which KZCS has not been paid, including fees for which a Monthly Fee Statement has not been submitted and for the 20 percent holdback for those Monthly Fee Statements for which an interim fee application has not been submitted or is still subject to objection. For instance, at the time of filing the Fifth Interim Fee Application, KZCS had not been paid any fees or expenses for January 2007. Accordingly, the estates will remain protected should the Court grant KZCS request for payment of the holdback. WHEREFORE, KZCS respectfully requests the entry of an order, (a) allowing an administrative expense claim for KZCSs compensation and reimbursement for its fees and expenses incurred during the Fifth Interim Fee Period, (b) authorizing and directing payment of such amounts and (c) granting such other and further relief as is just and proper. Dated: February 23, 2007 KZC SERVICES, LLC AND JOHN R. BOKEN /s/ John R. Boken John R. Boken KZC Services, LLC 101 Eisenhower Parkway 3rd Floor Roseland, New Jersey, 07068 Telephone: (973) 618-5100 Facsimile: (973) 618-9430

45
K&E 11262007.3

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO RESPOND TO THE FIFTH INTERIM APPLICATION OF KZC SERVICES, LLC AND JOHN R. BOKEN FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR RESTRUCTURING SERVICES PROVIDED TO THE DEBTORS FOR THE PERIOD FROM SEPTEMBER 1, 2006 THROUGH DECEMBER 31, 2006 PLEASE TAKE NOTICE THAT KZC Services, LLC and John R. Boken have filed their Fifth Interim Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided to the Debtors for the Period from September 1, 2006 through December 31, 2006 (the Application) pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 11647023.1

Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Application and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the Compensation Procedures Order, if you wish to object to the Court granting the relief sought in the Application, or if you want the Court to otherwise consider your views on the Application, no later than March 19, 2007 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice (the Objection Deadline), you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the Objection Deadline. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before the Objection Deadline, in accordance with the Compensation Procedures Order, including to:

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

2
K&E 11647023.1

John R. Boken KZC Services, LLC 101 Eisenhower Parkway 3rd Floor Roseland, New Jersey, 07068 PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

3
K&E 11647023.1

Dated: February 23, 2007

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

K&E 11647023.1

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that no later than the 24th day of February, 2007, I caused to be served, by e-mail and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fifth Interim Application of KZC Services, LLC and John R. Boken for Compensation and Reimbursement of Expenses for Restructuring Services Provided to the Debtors for the Period from September 1, 2006 through December 31, 2006. Dated: February 23, 2007 /s/ Marc J. Carmel Marc J. Carmel

K&E 11647023.1

Served via Electronic Mail

CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Athens City Tax Collector Basell USA Inc Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Marshall City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Heather Sullivan James A Plemmons Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel

CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni

Barb Neal The Mayor at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Kathleen Maxwell Bruce Tobiansky

Val Venable

Stuart A Gold & Donna J Lehl

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com scott.salerni@basell.com bbest@dykema.com bryan_clay@ham.honda.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com derrick.smith@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com klmaxwell@dow.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

Page 1 of 2

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CREDITOR NAME Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Treasury Mike O'Rourke Mike Paslay Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

Tricia Sommers

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

PA Powers Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

EMAIL mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NOTICE NAME Rob Morgan

ADDRESS2

COUNTRY

Mike Keith Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Attn Receiver General International Tax Service PO Box 190 PO Box 1717 Utilities Department Income Tax Division Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Canada Canada

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer File 54563 PO Box 8099

PO Box 1057

Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter Susan F Herr Todd McCallum Gary Torke Law Dept William Stiefel 1084 Doris Rd 47690 E Anchor Ct

CREDITOR NAME Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Barberton City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Longview City Of Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Sterling Heights City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co DuPont Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc 1007 N Market St Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air MI MI GA NC GA PA PA NC MD 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 Director's Office for Taxpayer Services Division PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St

ADDRESS1 1062 S 4th Ave 505 S Neil St PO Box 16253 PO Box 849 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 104 3rd St NW 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave PO Box 1952 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 322 Davis Ave DuPont Legal D 7156 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy

CITY Sidney Champaign Greenville Athens Wyandotte Pittsburgh Chicago Chicago Ionia Sudbury Ottawa Plymouth Albemarle Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Phoenix Roxboro St Joseph Sterling Heights Williamston Port Huron Enka St Charles Troy Dayton Wilmington Troy Milwaukee Houston

STATE OH IL SC TN MI PA IL IL MI ON ON MI NC OH MI OH NH NH MI CA MD TX CA AZ NC MI MI MI MI NC MO MI OH DE MI WI TX

ZIP 45365-8977 61820-2500 29606 37371-0849 48192 15205-9707 60602 60602 48846 P3A 5C2 K1A 1B1 48170-4394 28002-0190 44203 49014 44711-9951 3820 03820-0818 49631 92632 21078 75606 90012 85003 27573 49085-1355 48311-8009 48895 48060 28782 63301 48083 45403-2910 19898 48084-8084 53209-6023 77079-1305

Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties Attn Lease Administration TN 37203

CREDITOR NOTICE NAME

ADDRESS1

STATE

ZIP

COUNTRY

Highwoods Forsyth Lp

of the City of Montgomery

Canada

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly Lilia Roman C Garland Waller

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd Office of Finance of Los Angeles co Beer Wells Real Estate Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 321 Foster Ave 21557 Telegraph Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr 3800 Marly PO Box 117 PO Box 3449 3700 Wilshire Ste 310

NC OH IN IN AL MI NC ON MI GA IL TX MI AL IL MI MI MI NC QC ON TX CA

27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 60191 48034 48334 48827 27834 G1X 4A5 L1A 3V9 75606 90010

Canada Canada

Canada Canada

Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Dan Thiffault

1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 678 Princeton Blvd 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2 CITY 3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro DC MI OH ON MA ON NY NY MA 20005-4026 48079-4967 44012 N3H 3P5 1851 L4K 2N2 10249 10020-1605 01879-2710

Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St 275 Pope Rd Ste 102 Ottawa Technology Centre George Tabry 780 Hillsdale St Midwest Regional Office 175 W Jackson Blvd Ste 900 Christine Brown 240 Detrick St Sales & Use Tax Division PO Box 125 Lorraine Zinar 210 N Brinton Lake Rd Daniel Watson 2600 West Big Beaver Rd

875 Heron Rd

Ottawa Ottawa Dorval Belleville Summerside Ottawa Wyandotte Chicago Dayton Columbia Concordville Troy

ON ON QC ON PE ON MI IL OH SC PA MI

K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 C1N 5Z7 K1A 9Z9 48192-7120 60604 45404-1699 292020101 19331-9331 48084

Canada Canada Canada Canada Canada Canada

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NOTICE NAME Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

CREDITOR NAME State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Jennifer Nelles First Plaza County Of Fresno Bruce B Galletly Raymond Soucie Of Ingersoll PO Box 67 PO Box 2228 PO Box 30744

ADDRESS1 Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St

ADDRESS2 50 N Ripley St

CITY Montgomery Lansing Lansing Lansing Detroit Lansing Lansing

STATE AL MI MI MI MI MI MI

ZIP 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001

COUNTRY

Canada

Canada

Farmville Downtown Partnership PO Box 100 PO Box 100

Canada

Fsia Inc

Randy Lueth Tom Tekieke

Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main St 3802 S Main 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy

Lansing Southfield Hickory Fresno Trenton Atlanta Troy Ingersoll Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Greensboro Holland Auburn Hills

MI MI NC CA ON GA MI ON SC IL NH NC ON RI NC SC NC MI MI NC MI MI

48909-8244 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 29728 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 27410-6237 49423 48326-1415

Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr co Lincoln Harris Llc

State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd Detroit Auburn Hills Windsor Warren MI MI ON MI MI CT OH IL MI 10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200 Charlotte Bingham Farms NC MI Evart Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

48226 48326-2356 N8T 3B8 48089 49631-8517 6830 44633 61866 48111 28262-2337 48025

Canada

Visteon Climate Control

W9 Lws Real Estate Limited Wellington Green LLC

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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EXHIBIT A Retention Orders

K&E 11262007.3

0W[;%&)

0555927050609000000000003

#)

0W[;%'2

0555927050718000000000044

LL

EXHIBIT B

EXHIBIT B-1 Summary of Hours Billed by Professionals and Para-professionals For the Period from September 1, 2006 through December 31, 2006
Professional John Boken William Murphy David Orlofsky Rodney Peckham Robert Bingham Charles Carnaval Bret Fernandes Mark Lymbery John Sharpe Lee Smith Lyle Potash Tadd Crane Mark Cervi Dana Frazier Julie Black Puneet Agrawal Elizabeth Kardos Mark Lubin Scott Martinez Christopher Yi Leane Guo Eric Heller Total for Professionals Para-professional Laurie Verry Anita Singh Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals & Para-professionals Sep 232.0 202.1 158.0 164.0 16.0 119.5 206.6 84.0 224.7 137.0 206.0 159.4 201.1 176.2 171.9 227.4 0.7 185.5 127.4 179.4 191.9 176.6 3,547.4 Oct 282.0 246.0 239.5 29.0 0.0 106.0 211.5 101.5 168.4 256.5 227.9 244.4 195.6 175.7 230.1 193.8 1.0 195.5 181.0 197.4 169.1 225.4 3,877.3 Nov 216.0 229.9 172.0 0.0 0.0 0.0 191.8 194.9 218.1 212.5 158.9 185.9 175.2 179.9 196.1 164.5 8.1 160.5 161.5 191.0 86.1 195.9 3,298.8 Dec 174.0 192.6 119.5 0.0 0.0 0.0 149.4 165.9 175.5 181.5 187.8 164.3 161.6 176.4 148.2 160.5 16.1 52.0 127.5 101.5 0.0 180.4 2,634.7 Total 904.0 870.6 689.0 193.0 16.0 225.5 759.3 546.3 786.7 787.5 780.6 754.0 733.5 708.2 746.3 746.2 25.9 593.5 597.4 669.3 447.1 778.3 13,358.2 Rate $685.00 $625.00 $625.00 $605.00 $605.00 $565.00 $510.00 $510.00 $485.00 $485.00 $465.00 $445.00 $445.00 $435.00 $390.00 $380.00 $375.00 $350.00 $350.00 $325.00 $325.00 $225.00 Compensation $619,240.00 544,125.00 430,625.00 116,765.00 9,680.00 127,407.50 387,243.00 278,613.00 381,549.50 381,937.50 362,979.00 335,530.00 326,407.50 308,067.00 291,057.00 283,556.00 9,712.50 207,725.00 209,090.00 217,522.50 145,307.50 175,117.50 6,149,257.00

8.3 7.5 6.5 49.0 11.7 83.0

2.7 0.0 29.0 54.7 11.9 98.3

0.0 0.0 5.0 43.4 5.3 53.7

1.8 0.0 3.5 44.4 3.3 53.0

12.8 7.5 44.0 191.5 32.2 288.0

$190.00 $80.00 $75.00 $75.00 $75.00

2,432.00 600.00 3,300.00 14,362.50 2,415.00 23,109.50

3,630.4

3,975.6

3,352.5

2,687.7

13,646.2

$6,172,366.50

K&E 11262007.3

EXHIBIT B-2 Summary of Expenses and Other Fees For the Period from September 1, 2006 through December 31, 2006
September $167,352.21 20,902.59 2,924.87 958.12 118.00 42.00 56.70 57.35 $192,411.84 October $175,427.21 16,517.86 4,198.55 939.18 174.00 10.00 24.30 57.84 $197,348.94 November $147,855.18 15,001.20 2,528.13 503.60 170.00 80.00 73.50 $166,211.61 December $127,309.54 11,796.98 3,826.55 108.02 128.00 44.00 0.30 3.27 $143,216.66 Total $617,944.14 64,218.63 13,478.10 2,508.92 590.00 176.00 154.80 118.46 $699,189.05

Travel and Lodging Meals Telephone Direct Costs Fax Charges-In Fax Charges-Out Photocopies Postage Total Expense s and Other Fee s

K&E 11262007.3

EXHIBIT C-1 Summary of Hours Billed by Professionals and Para-professionals For the Period from September 1, 2006 through September 30, 2006
Hours September 232.0 202.1 158.0 164.0 16.0 119.5 206.6 84.0 224.7 137.0 206.0 159.4 201.1 176.2 171.9 227.4 0.7 185.5 127.4 179.4 191.9 176.6 3,547.4 Hourly Rate $685.00 $625.00 $625.00 $605.00 $605.00 $565.00 $510.00 $510.00 $485.00 $485.00 $465.00 $445.00 $445.00 $435.00 $390.00 $380.00 $375.00 $350.00 $350.00 $325.00 $325.00 $225.00 Compensation September $158,920.00 126,312.50 98,750.00 99,220.00 9,680.00 67,517.50 105,366.00 42,840.00 108,979.50 66,445.00 95,790.00 70,933.00 89,489.50 76,647.00 67,041.00 86,412.00 262.50 64,925.00 44,590.00 58,305.00 62,367.50 39,735.00 1,640,528.00

Professional John Boken William Murphy David Orlofsky Rodney Peckham Robert Bingham Charles Carnaval Bret Fernandes Mark Lymbery John Sharpe Lee Smith Lyle Potash Tadd Crane Mark Cervi Dana Frazier Julie Black Puneet Agrawal Elizabeth Kardos Mark Lubin Scott Martinez Christopher Yi Leane Guo Eric Heller Total for Professionals Para-professional Laurie Verry Anita Singh Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals & Para-professionals

8.3 7.5 6.5 49.0 11.7 83.0

$190.00 $80.00 $75.00 $75.00 $75.00

1,577.00 600.00 487.50 3,675.00 877.50 7,217.00

3,630.4

$1,647,745.00

2
K&E 11262007.3

Summary of Expenses and Other Fees For the Period from September 1, 2006 through September 30, 2006
September $167,352.21 20,902.59 2,924.87 958.12 118.00 42.00 56.70 57.35 $192,411.84

Travel and Lodging Meals Telephone Direct Costs Fax Charges-In Fax Charges-Out Photocopies Postage Total Expenses and Other Fees

K&E 11262007.3

Invoices for the Period September 1, 2006 through September 30, 2006 (See Attached)

K&E 11262007.3

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/01/06

HOURS 8.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated schedules re: projected 2007-2010 revenues - Analysis of updated analyses re: projected 2007-2010 cost savings - Review of updated bridge analyses re: 2007-2010 projected EBITDA - Preparation for conference call with DCX re: draft settlement agmt - Conference call with DCX re: principal settlement agmt issues - Phone call re: estimates for ongoing ED&D investment requirements - Review of letter from GM to C&A and assessment of need to respond - Outlining of alternatives for DCX earn-out on subordinated DIP claims - Phone calls with CFO, Controller re: questions on draft projections - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Review of supplemental information for OEM settlement agreements - Review of information re: plant consolidation opportunity with Mayco - Updating of KZC objectives and action plans for week of 09/05/06 No hours No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of 2007-2010 projections and outlining of key considerations - Phone call with advisors to Secured Lenders re: various case issues - Phone call with EVP-Commercial re: OEM agreement priorities - Conference call re: avoidance actions and pre-petition solvency - Phone call re: update on assessment of Mayco opportunity - Review of and follow-up on communications re: CBA issue at Athens - Phone call re: funding of alternative resin supply commitments - Phone call with CEO re: strategy for negotiations with DCX - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

09/02/06

2.0

09/03/06 09/04/06 09/05/06

8.0

Page 1 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/06/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: next steps for negotiations on OEM agreements - Phone call with BOD Chairman re: OEM agreement priorities - Review and revising of timeline for completion of outstanding DS items - Participation via conference call in C&A senior management meeting - Review of updated 13-week liquidity forecast and related discussions - Assessment of need for solvency expert re: certain avoidance actions - Review of draft model for OEM earn-out re: subordinated DIP claims - Review of potential alternatives for resolution of WPCarey leases - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for meeting with GM re: OEM settlement agreement - Participation in meeting with GM re: OEM settlement agreement - Outlining of comments to updated draft of DS liquidation analysis - Phone call re: action plan for reconciling relevant GM tooling data - Phone call re: Q4 liquidity issues and enhancement opportunities - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Review of communication from Toyota re: OEM settlement agreement - Review and sign-off on updated 13-week cash flow forecast - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call with DCX re: strategy for addressing key agmt issues - Conference call re: preparation for C&A meeting with Ford advisors - Phone call with Nissan advisor re: OEM agreement issues / concerns - Conference call with GM re: action plan for addressing tooling issues - Review of draft motion re: request for exclusivity extension - Debrief on meeting with Ford advisors re: Hermosillo pricing - Outlining of action plan for meeting GM information requirements - Phone call re: alternatives for resolution of Huron tooling issue - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours

09/07/06

12.0

09/08/06

10.0

09/09/06

Page 2 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/10/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Outlining of key points for proffers for exclusivity extension request - Review of draft letter to Honda re: OEM settlement agreement - Updating of KZC objectives and action plans for week of 09/11/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone call re: proposed strategy for negotiations with Ford - Conference call re: Q4 cash flow forecast issues and concerns - Conference call re: anticipated OEM price increase requests - Review of data re: existing book of business by customer / program - Conference call re: strategy for progressing with non-domestic OEMs Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: POR timeline, issues and principal risk factors - Meeting re: status of updated financial projections for 2007-2010 - Conference call re: strategies for initiating negotiations with Ford - Phone call with Nissan representatives re: OEM agmt issues - Phone call with Honda representatives re: OEM agmt issues - Phone call with advisors to Secured Lenders re: draft GECC stipulation - Meeting with C&A tooling leadership re: status of GM reconciliation - Assessment of alternatives for settlement of Textron lease issues - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Finalizing of letters to non-domestic OEMs re: OEM agreements - Preparation for meeting with DCX re: OEM agreement issues - Participation in meeting with DCX re: OEM agreement issues - Debrief with CEO, K&E re: DCX meeting, key issues and next steps - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Outlining of action plan for addressing DCX OEM agreement issues - Meeting re: Mayco plant consolidation opportunity and next steps - Working session with C&A management re: 2007-2010 projections - Providing guidance to K&E and KZC professionals on various issues

09/11/06

4.0

09/12/06

12.0

09/13/06

12.0

Page 3 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/14/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for meeting with GM re: OEM agreement issues - Participation in meeting with GM re: OEM agreement issues - Resolution of issues re: amended retention of Hilco - Phone call re: status of reconciliation of GM pre-petition receivables - Meeting with EVP-Commercial re: addressing GM information needs - Outlining of differences in GM and C&A positions for review with K&E - Outlining of differences in DCX and C&A positions for review with K&E - Phone call re: status of reconciliation of DCX pre-petition receivables - Conference call re: various Ford, GM and DCX tooling issues - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Evaluation of status of negotiations with GM, DCX and open issues - Assessment of feasibility of POR under various OEM agmt scenarios - Conference call re: status of outstanding DS materials - Analysis of raw material indexing options for discussion with OEMs - Phone call re: rationale for consolidation of plants in Canada - Addressing of questions from advisors to Secured Lenders re: Plastics - Update conference call with Committee representatives and advisors - Analysis of data re: estimated ongoing ED&D investment requirements - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Analysis of revised sources and uses analysis for DS materials - Outlining of principal risk factors with projections and cash flows - Updating of KZC objectives and action plans for week of 09/18/06

09/15/06

8.0

09/16/06 09/17/06

4.0

Page 4 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/18/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Participation in C&A senior management meeting - Review of updated liquidation analysis and supporting materials - Phone call with Committee advisors re: status of projections and DS - Working session with C&A management re: 2007-2010 projections - Review of draft presentation materials for 2007-2010 projections - Assessment of facts re: Nissan post-petition receivable issue - Phone call with BOD Chairman re: plan for OEM agmt negotiations - Phone call re: parameters for Huron mediation settlement discussions - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Discussion with EVP-Commercial re: preparation for Toyota meeting - Meeting with Toyota representatives re: OEM agreement issues - Phone call re: update on Secured Lender / Committee POR meeting - Analysis of updated 2007-2010 projections and key assumptions - Outlining of theoretical risk adjustments to 2007-2010 projections - Phone call with Controller re: issues relating to projected revenues - Meeting with advisor to Nissan re: issues with OEM agreement - Phone call re: status of analyses relating to GM tooling - Analysis of flash report re: estimated September revenue and EBITDA - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: GM pre-petition receivables reconciliation and issues - Meeting re: GM tooling reconciliation and related issues - Review and sign-off on C&A Monthly Operating Report for 08/06 - Preparation for meeting with DCX re: negotiation of OEM agreement - Participation in meeting with DCX re: negotiation of OEM agreement - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Meeting re: status of resolution of outstanding C&A Europe claims - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

09/19/06

12.0

09/20/06

12.0

Page 5 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/21/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: updated 2007-2010 financial projections - Outlining of summary of OEM agreement negotiations for C&A Board - Revising and expanding of presentation materials re: projections - Meeting re: upcoming letter of credit requirements - Participation via conference call in meeting with GM re: OEM agmt - Review of draft letter to Ford re: request for meeting on OEM agmt - Participation in phone calls with OEMs re: expedited payment terms - Meeting re: C&A Europe claims issues and recovery expectations - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Assessment of annual ED&D investment requirements for 2007-2010 - Review of potential structures for OEM raw material indexing proposal - Phone call with CFO re: assessment of key risk factors in projections - Phone call with EVP-Commercial re: service parts pricing proposal - Review of draft proffers for 09/25/06 hearing re: exclusivity extension - Conference call re: status of GM tooling reconciliation - Quantification of range of execution risk in 2007-2010 projections - Conference call re: strategy for 09/25/06 hearing on exclusivity - Update conference call with Committee representatives and advisors - Providing guidance to K&E and KZC professionals on various issues No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: revisions to draft proffer for exclusivity hearing - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Revising of draft presentation materials re: 2007-2010 projections - Updating of KZC objectives and action plans for week of 09/25/06

09/22/06

8.0

09/23/06 09/24/06

4.0

Page 6 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/25/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting with K&E re: preparation for hearing on exclusivity - Participation in C&A management meeting re: 2007-2010 projections - Outlining of action plan for resolution of issues re: projections - Attendance at hearing re: motion for extension of exclusivity - Meeting with advisors to Secured Lenders re: 2007-2010 projections - Revising of presentation materials re: 2007-2010 projections - Preparation of materials for 09/27/05 C&A Board conference call - Review of anticipated price increase requirements by OEM - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting with CEO re: OEM price increase requirements - Conference call re: strategy and alternatives for Convertibles - Meeting re: recommendations for raw material indexing proposal - Meeting with advisors to Secured Lenders re: Q4 volume issues - Assessment of alternatives re: funding of future ED&D investments - Conference call with restructuring team re: case issues and strategy - Phone call with agent for Secured Lenders re: various case issues - Revising of presentation materials re: 2007-2010 projections - Review of revised stipulation with GECC re: pre-petition securitization - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: Plastics plant rationalization analysis and conclusions - Conference call re: preparation for 09/28/06 meeting with GM - Meeting with CEO re: upcoming discussions with UAW / USW - Review of revised price increase analysis and requirements by OEM - Assessment of sources and uses analysis and outlining of issues - Assistance in updating of 2007-2010 projections and related materials - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

09/26/06

12.0

09/27/06

12.0

Page 7 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 09/28/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review and sign-off on reconciliation schedule re: GM pre-petition A/R - Review of memorandum outlining facts relating to Nissan A/R issue - Meeting re: efforts to schedule meeting with Ford on OEM agreement - Review and revising of draft letter to Ford re: urgent request for meeting - Meeting re: status of Williamston sale process and timeline - Participation via conference call in meeting with GM re: OEM agmt - Review of draft letter to Ford re: outstanding tooling invoices - Meeting with advisors to Secured Lenders re: situation assessment - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Sign-off on 08/06 Monthly Reporting Package to DIP Lenders - Phone call re: status of discussion with GECC on lease restructuring - Review and revising of presentation materials re: 2007-2010 projections - Review of draft notice to Secured Lenders re: 09/06 pension payment - Phone call with K&E re: OEM extensions of expedited payment terms - Phone call with OEM advisor re: status of exit financing discussions - Update conference call with Committee representatives and advisors - Meeting re: Hermosillo price increase analysis and Ford strategy - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Review of internal post-petition receivables tracking report - Analysis of revised projections and updating of presentation materials - Updating of KZC objectives and action plans for week of 10/02/06

09/29/06

12.0

09/30/06

2.0

TOTAL

232.0

Page 8 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/01/06

HOURS 8.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - July monthly financial stmt analysis re 6+6 forecast model - Analysis of revised pro forma Balance Sheet at 6/30/06 - Address open items for draft Disclosure Statement - Hypothetical liquidation analysis review and draft changes - AR aging analysis and weekly update Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Tel call with K Andrews re Disclosure Stmt - Address open items for draft Disclosure Statement - 5 year plan liquidity analysis - AR aging analysis and weekly update Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year forecast model analysis - Hypothetical liquidation analysis review and draft changes - Conf call with Mexico counsel re hypothetical liquidation scenario assumptions - Meeting with Capstone re AR aging analysis - AR current aging analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year forecast model analysis re AR and AP assumptions - Conf call with Lazard and M Masanovich re 5 year forecast model assumptions - Hypothetical liquidation analysis review and draft changes - Conference call re D&O insurance renewal - Hypothetical liquidation analysis re Canada - Meeting with Capstone re AR aging analysis - AR current aging analysis

09/05/06

3.0

09/06/06

12.3

09/07/06

13.3

Page 9 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/08/06

HOURS 9.6

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year forecast model analysis re working capital analysis assumptions - Analysis of August preliminary results - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation meetings - Hypothetical liquidation analysis re Canada - AR current aging analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation meetings - GM tooling presentation follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Review and draft changes to the GM tooling presentation for Wednesday meeting - Conf call with Carson Fischer to review draft and discuss agenda for GM meeting - Hypothetical liquidation analysis review and draft changes Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Tooling meeting with GM and BBK representatives - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation meetings - AR current aging analysis

09/11/06

3.0

09/12/06

5.0

09/13/06

11.3

Page 10 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/14/06

HOURS 13.2

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year forecast meeting with Trenary, Masanovich and Lazard - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Tax alternative strategy meeting with Trenary, Heckman and Masanovich - Hypothetical liquidation analysis review and draft changes - Meeting with BBK re GM program at Dura plant - GM tooling reconciliation status meeting Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - DCC and GM pre-petition production AR reconciliation follow up - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation status meeting Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Review and analysis of 5 year plan model assumptions - Accounts Receivable aging analysis - Nissan AR and Huron Mold issues review - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation status meeting Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Review and analysis of 5 year plan model assumptions - Accounts Receivable aging analysis - Hypothetical liquidation analysis review and draft changes - Revise draft agenda/progress update for 10:30 meeting with GM

09/15/06

8.1

09/18/06

11.4

09/19/06

12.9

Page 11 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/20/06

HOURS 13.3

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Review and analysis of 5 year plan model assumptions - Accounts Receivable aging analysis - Segregated tooling account meeting - Hypothetical liquidation analysis review and draft changes - Revise draft agenda/progress update for 10:30 meeting with GM Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Review and analysis of 5 year plan model assumptions - Review and discuss potential Huron Settlement - Review documentation and next steps re Ford tooling receivables - Hypothetical liquidation analysis review and draft changes - Discuss GM 3rd party tooling payables status Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up work sessions re GM tooling reconciliation agreed to in meeting with GM - Review and analysis of 5 year plan model assumptions - GECC payoff stip follow up - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation status meeting Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Review and analysis of 5 year plan model assumptions - Review draft of the Huron Settlement Agreement - 5 year forecast meeting with Lazard and C&A - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation status meeting

09/21/06

13.3

09/22/06

8.1

09/25/06

11.1

Page 12 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/26/06

HOURS 13.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with BBK re liquidation analysis - Tax alternative meeting with Capstone and Deliott - Review and analysis of 5 year plan model assumptions - International claim update - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation analysis and meetings Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - AR aging analysis - GECC payoff stip conf call with Carmel, meetings with Capstone and call with Giuliani - Mobis AR settlement analysis - International claim update - Hypothetical liquidation analysis review and draft changes - GM tooling reconciliation analysis and meetings Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - August financial results analysis - 13 week cash flow forecast meeting with Capstone - GM tooling follow-up - GECC payoff stip follow-up - International claim update - AON D&O insurance renewal meetings

09/27/06

12.9

09/28/06

10.0

Page 13 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, PRE AND POST-PETITION RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/29/06

HOURS 9.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - August financial results analysis - GM tooling reconciliation follow-up - GECC payoff stip follow-up with Giuliani - Meeting wit AIG, AON, Trenary and Fox re C&A update for D&O insurance renewal - International claim update - Meeting with Chubb, ACE, Hartford, AON, Trenary and Fox re C&A update for D&O insurance renewal

TOTAL

202.1

Page 14 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE PLAN OF REORGANIZATION TERM SHEET DEVELOPMENT AND NEGOTIATIONS LEASE ANALYSIS AND NEGOTIATIONS WITH LESSORS DATE 09/01/06 HOURS 8.0 DAILY LOG Activities during the day included: - Meeting with CEO, CFO, Controller and Plastics finance team regarding 2007 -2010 financial projections - Meeting with the Commercial team to discuss future business and customer POR term sheets - Prepared and modified Customer Agreement Prioritization Matrix Activities during the day included: - Revised 5 year financial forecast - Call with Kirkland and Lazard regarding financial projections and POR - Call with EVP of Commercial to discuss the Customer Agreement Prioritization Matrix - Call with CFO regarding the status of the financial projections Activities during the day included: - Meeting with President of Fabrics regarding wind down status - Call with CEO, CFO and EVP of Commercial regarding Customer Agreement Prioritization Matrix - Call with Kirkland and Lazard regarding OEM POR agreements - Reviewed and revised analysis of OEM avoidance action claims - Call with Carson Fischer regarding OEM avoidance actions Activities during the day included: - Meeting with CFO and Controller regarding program profitability analysis - Call with Lazard regarding 2006 - 2010 financial projections - Prepared POR timeline - Meeting with controller regarding financial projections - Call with Carson Fischer regarding OEM avoidance actions - Reviewed GMAC and ORIX lease proposals - Reviewed Hermosillo profitability analysis Activities during the day included: - Meeting with Ford, SRR and Commercial team regarding Hermosillo price increases - Reviewed commercial aspects of the Brown settlement - Meeting with the CFO, Controller and Plastics finance group regarding DCX price increases - Reviewed GECC lease proposal

09/05/06

8.0

09/06/06

9.0

09/07/06

10.0

09/08/06

9.0

Page 15 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE PLAN OF REORGANIZATION TERM SHEET DEVELOPMENT AND NEGOTIATIONS LEASE ANALYSIS AND NEGOTIATIONS WITH LESSORS DATE 09/12/06 HOURS 10.5 DAILY LOG Activities during the day included: - Meeting with CFO and Controller regarding financial projections and price increase analysis - Meeting with CEO, EVP of Commercial and General Counsel regarding Hermosillo and Ford - Call with GECC regarding lease issues - Call with Guelph plant management regarding personnel issues - Call with Lazard regarding financial projections - Meeting with General Counsel regarding ORIX and GMAC lease proposals - Reviewed analysis of GECC Hermosillo proposal - Call with Kirkland and GECC regarding Hermosillo Activities during the day included: - Call with GMAC regarding POR status and equipment lease issues - Meeting with CFO and Plastics controller regarding personnel issues - Meeting with Capstone and Honda commercial team regarding Honda POR issues - Call with GECC regarding lease negotiations - Reviewed 2007 - 2010 revenue forecasts - Call with Kirkland regarding GECC negotiations Activities during the day included: - Reviewed the revised 2006 financial forecast - Meeting with the Controller and Lazard regarding the 2006 forecast - Meeting with Plastics controller regarding personnel issues - Reviewed analysis of GECC lease issues Activities during the day included: - Prepared analysis of GM CapEx repayment, earn out, post emergence payment terms and indexing - Meeting with Wachtell, Kirkland, Lazard, Capstone and JPM to discuss POR and customer negotiation status - Call with Kirkland and Lazard regarding GECC Activities during the day included: - Call with Lazard regarding 2006 - 2010 financial projections - Call with Wachtell, Kirkland and JPM regarding UCC - Call with Kirkland and General Counsel regarding the GECC lease issues

09/13/06

9.5

09/14/06

4.0

09/15/06

6.0

09/18/06

5.0

Page 16 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE PLAN OF REORGANIZATION TERM SHEET DEVELOPMENT AND NEGOTIATIONS LEASE ANALYSIS AND NEGOTIATIONS WITH LESSORS DATE 09/19/06 HOURS 12.0 DAILY LOG Activities during the day included: - Meeting with the General Counsel and Kirkland regarding GECC lease issues - Meeting with the CEO to review SG&A analysis - Reviewed analysis of GM POR term sheet - Meeting with the CEO regarding GECC and Hermosillo - Meeting with CEO regarding personnel issues Activities during the day included: - Meeting with EVP of Commercial regarding GM negotiations - Reviewed and revised analysis of GM tear sheet - Meeting with Plastics controller regarding personnel issues - Call with GECC regarding Hermosillo and US equipment lease issues Activities during the day included: - Call with Lazard and Kirkland to review OEM term sheets, financial projections and POR issues - Meeting with Purchasing personnel regarding resin issues and historical and projected trends - Revised the raw material indexing proposal - Call with Kirkland regarding GECC negotiations Activities during the day included: - Reviewed Textron lease analysis - Call with Kirkland and General Counsel regarding personnel and equipment lease issues - Reviewed 2006 - 2010 financial projections - Call with Controller regarding cost reduction initiatives Activities during the day included: - Meeting with the CEO, EVP of Commercial, CFO, President of Plastics, President of Soft Trim, HR, general counsel and Kirkland regarding union negotiations and SG&A costs - Meeting with CFO, Controller and Lazard regarding 2006 - 2010 projections - Meeting with the General Counsel, Kirkland and accounting staff regarding Textron lease issues - Call with GECC regarding lease issues - Reviewed Canadian plant consolidation analysis - Meeting with President of Plastics regarding plant closures

09/20/06

7.0

09/21/06

9.0

09/22/06

4.0

09/25/06

10.0

Page 17 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE PLAN OF REORGANIZATION TERM SHEET DEVELOPMENT AND NEGOTIATIONS LEASE ANALYSIS AND NEGOTIATIONS WITH LESSORS DATE 09/26/06 HOURS 9.0 DAILY LOG Activities during the day included: - Reviewed and revised analysis of resin indexing options - Reviewed and revised GM earn out analysis - Call with Kirkland and General Counsel regarding resin indexing proposals - Call with General Counsel, Lazard and Kirkland regarding GM POR term sheets and resin indexing proposals - Call with Capstone and Alvarez regarding severance proposals - Call with HR regarding headcount reductions and severance proposals - Call with CEO, EVP of Commercial and Plastics management regarding Evart and Americus price increases - Call with CEO and Purchasing regarding resin indexing proposals Activities during the day included: - Reviewed and revised analysis of resin indexing options - Meeting with Kirkland regarding union issues - Meeting with the Controller and Commercial team regarding revenue forecasts - Meeting with Plastics management, CFO and Controller to review Plastics plant consolidation - Meeting with Purchasing, CEO and EVP of Commercial regarding raw material indexing - Meeting with HR regarding head count reductions - Meeting with Alvarez regarding OEM POR term sheets Activities during the day included: - Meeting with Kirkland and Lazard to discuss GECC, prepare for meeting with GM and SG&A reductions - Meeting with Kirkland, Lazard, GM, Greenhill and Honigman to negotiate GM POR term sheet - Call with CEO to discuss SG&A reductions - Reviewed Plastics accounting staffing levels - Call with General Counsel regarding SG&A reductions - Reviewed analysis of Textron lease

09/27/06

10.0

09/28/06

10.0

Page 18 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE PLAN OF REORGANIZATION TERM SHEET DEVELOPMENT AND NEGOTIATIONS LEASE ANALYSIS AND NEGOTIATIONS WITH LESSORS DATE 09/29/06 HOURS 8.0 DAILY LOG Activities during the day included: - Call with Capstone regarding SG&A reductions - Reviewed and revised analysis of 2007 - 2010 sales forecast - Call with GECC regarding Hermosillo and US equipment lease issues - Call with Lazard and Controller regarding financial projections presentation - Reviewed information for GECC regarding Hermosillo

TOTAL

158.0

Page 19 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 09/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Meeting with head of Accounts Payable to gain understanding of "pro forma invoices" and accounting processes - Preparing draft of document outlining the use and accounting for "pro forma invoices" - Analyzing downloaded files to identify related accounting issues Activities during the day included: - Assisting Interim Plant Controller as requested re month-end issues, including reviewing costs associated with scrap, excess freight and HG launch - Reviewing and modifying draft of document outlining the use and accounting for "pro forma invoices" - Obtaining selected Pine River accounts payable files and reviewing documents to verify understanding of "pro forma invoices" Activities during the day included: - Assisting Interim Plant Controller re month-end closing, including account reconciliation process and identified deficiencies - Assisting with identifying support for the detailed 6+6 Forecast, including methodology for pro rating summary information back to detail - Meeting with Interim Plant Controller to review revised reporting template and other accounting matters Activities during the day included: - Assisting Interim Plant Controller re month-end closing, including account reconciliation process and identified deficiencies - Revising draft of document outlining the use and accounting for "pro forma invoices" - Creating template for building database of Pine River related transactions Activities during the day included: - Assisting Interim Plant Controller re month-end closing, including account reconciliation process and identified deficiencies - Testing completeness of the Pine River template by loading selected data

09/05/06

8.0

09/06/06

10.0

09/07/06

10.0

09/08/06

8.0

Page 20 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 09/12/06

HOURS 8.0

DAILY LOG Activities during the day included: - Reviewing process for building database for Pine River transactions with interim staff, including reviewing "pro forma invoice" document, and Pine River database template - Meeting with head of Accounts Payable to obtain all of the Pine River data - Revise draft of document outlining the use and accounting for "pro forma invoices" - Supervise interim staff re loading of Pine River transactional database - Further test completeness of Pine River Template by loading selected data into template Activities during the day included: - Supervising interim staff re loading of Pine River transactional database - Further testing completeness of Pine River Template by loading selected data into template Activities during the day included: - Supervising interim staff re loading of Pine River transactional database - Further testing completeness of Pine River Template by loading selected data into template - Meeting with head of Accounts Payable to follow-up on identified missing Pine River documentation - Revising Pine River template to accommodate additional documents identified and developing control processes to provide assurance of the accuracy and completeness of data Activities during the day included: - Supervising interim staff re loading of Pine River transactional database - Further testing completeness of Pine River Template by loading selected data into template - Revising Pine River template to accommodate additional documents identified and developing control processes to provide assurance of the accuracy and completeness of data - Documenting remaining steps re Pine River database and review with interim staff

09/13/06

10.0

09/14/06

10.0

09/15/06

8.0

Page 21 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 09/18/06

HOURS 8.0

DAILY LOG Activities during the day included: - Supervising interim staff re loading of Pine River transactional database - Documenting remaining steps re Pine River database and review with interim staff - Reviewing with Interim Plant Controller process to date re Pine River, next steps and open matters re 'pro forma invoice" process - Providing Interim Plant Controller with all electronic files pertinent to Port Huron Activities during the day included: - Attend staff meeting to discuss weekly activity, including budgeting process - Obtain and review presentation for meeting with Frank Macher re Scarborough, Guelph, and Port Huron - Obtain and review applicable CAR's for Cash Committee meeting - Attend and participate in Cash Committee meeting - Participate with VPO in calls to review presentation for meeting with Frank Macher - Change presentations based on review and re-circulate to group Activities during the day included: - Attend and participate in Frank Macher meeting re operating performance for Scarborough, Guelph and Port Huron - Solicit data re announced slow down of DCX programs and discuss implications with other group controllers - Follow-up on inquiry from Guelph re CAR for Natural Gas Fueling Station and steps to be taken to get funding approved Activities during the day included: - Participate in numerous calls with Guelph re status of Plant Controller and identified accounting issues - More follow-up with Guelph re CAR for Natural Gas Fueling Station - Follow-up re weekly flash reports due at noon on Thursday - Review completed weekly flash reports and further follow-up re missing reports and identified variances - Summarize data received re announced slowdown of DCX program

09/19/06

11.0

09/20/06

10.0

09/21/06

10.0

Page 22 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 09/22/06

HOURS 7.0

DAILY LOG Activities during the day included: - Review and combine weekly flash reports from assigned manufacturing plants - Identify weaknesses in weekly flash reporting process - Follow-up with plants re change in week-to-week flash reports - Meet with Jim Thompson VP finance, Plastics re weekly flash report - Revise combined weekly flash report and distribute to Plant Controllers and VPO Activities during the day included: - More follow-up from Guelph re CAR for Natural Gas Fueling Station and follow-up on memo to Jim Thompson and Jim Wynalek regarding same - Request additional information re CAR for Natural Gas Fueling Station - Revise summary of impact of DCX slowdown, discuss with Plant Controllers and forward to personnel responsible for summarizing DCX slowdown data for all of Plastics Activities during the day included: - Attend and participate in weekly staff meeting - Review and finalize data related to CAR for Natural Gas Fueling Station Activities during the day included: - More follow-up from Guelph re CAR for Natural Gas Fueling Station and follow-up on memo to Jim Thompson and Jim Wynalek regarding same - Follow-up re budgeting process and review of BATS file - Numerous discussions re Guelph accounting personnel and issues Activities during the day included: - Participate in numerous calls re potential accounting error at Brampton, Guelph and Port Huron - Review memo re potential accounting error and provide proposed changes to memo - Review and combine weekly flash reports from assigned manufacturing plants - Follow-up with Port Huron re accounting for Honda supplied weather stripping and potential accounting related issues - Prepare memo re Plant Controller month-end reconciliation procedures and quarterly representation letter

09/25/06

8.0

09/26/06

3.0

09/27/06

10.0

09/28/06

10.0

Page 23 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 09/29/06

HOURS 7.0

DAILY LOG Activities during the day included: - Meet with Mike Vincent, Special Projects Plastics re potential accounting issue at Brampton, Guelph and Port Huron - Meet with Jim Thompson to discuss potential accounting issue at Brampton, Guelph and Port Huron - Meet with Jim Thompson to discuss continuing role as interim Group Controller and discuss identified candidate

TOTAL

164.0

Page 24 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ROBERT BINGHAM SENIOR DIRECTOR PRIMARY AREAS OF RESPONSIBILITY DISCLOSURE STATEMENT LIQUIDATION ANALYSIS

DATE 09/14/06

HOURS 2.0

DAILY LOG Activities during the day included: - Reviewed draft liquidation analysis and supporting schedules in preparation for telephone conference Activities during the day included: - Reviewed draft liquidation analysis and supporting schedules in preparation for telephone conference Activities during the day included: - Phone conference with C&A team to discuss alternative assumptions and presentations of liquidation analysis Activities during the day included: - Reviewed updated draft liquidation analysis and supporting schedules Activities during the day included: - Reviewed updated draft liquidation analysis and supporting schedules Activities during the day included: - Reviewed updated draft liquidation analysis and supporting schedules and e-mailed comments to C&A team Activities during the day included: - Reviewed updated draft liquidation analysis and supporting schedules and e-mailed comments to C&A team

09/18/06

2.0

09/19/06

4.0

09/20/06

2.0

09/21/06

2.0

09/22/06

2.0

09/25/06

2.0

TOTAL

16.0

Page 25 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 09/11/06

HOURS 7.5

DAILY LOG Activities during the day included: - Discussion with facility managers re: 2007 budget plan and process - Discussion with Plant Manager re: 4th Qtr projections and expense reductions - Preparation of budget details and support data for Maintenance Dept Activities during the day included: - Participation in controllers conference call - 2007 planning issues meeting with facility managers - Review and analysis of fixed asset inventory listing - Discussion with Assistant Controller relative to forecasting process - Discussion with T. Drainville re: Controller candidate Activities during the day included: - Preparation of 4th Qtr forecast - Analysis of 4th Qtr projection and bridge preparation to 6 + 6 forecast - Support of budget process and detailed work with facility managers Activities during the day included: - Discussions with Plant Manager and Assistant Controller re: September forecast and 4th Qtr issues - Reformulation of Sept forecast and comparison to 6 + 6 forecast - Discussion and analysis of expense run rate and accrual opportunities to meet forecasts and projections Activities during the day included: - Review of budget submission from facility managers - Preparation of 2007 budget files for upload and analysis - Review of 3rd and 4th Qtr forecast changes and opportunities Activities during the day included: - Preparation and set up of departmental budget files for 2007 (Maintenance Dept) Activities during the day included: - Participation in controllers conference call - Discussion with Assistant Controller and Plant Manager re: offer to Controller candidate and next steps - Preparation and set up of departmental budget files for 2007 (Maintenance, and SPD / VAC Depts)

09/12/06

8.5

09/13/06

9.0

09/14/06

6.5

09/15/06

7.0

09/18/06

6.5

09/19/06

8.8

Page 26 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 09/20/06

HOURS 11.0

DAILY LOG Activities during the day included: - Preparation of 4th Qtr forecast revisions and comparison to 7 + 5 forecast - Follow-up on Fresh Start Accounting issues - Preparation and set up of departmental budget files for 2007 (Materials, Engineering and QA Depts) Activities during the day included: - Preparation of detailed analysis of bridge between 6 + 6 forecast and latest 8 + 4 forecast - Preparation of detailed p/l impact on the 4th Qtr of DCX 2on-2off production schedule - Preparation of additional budget file updates and changes Activities during the day included: - Analysis of robotic arm CAR to actual performance - Preparation of August Performance Review and bridge/recovery to 6 + 6 - Discussion of Fresh Start Accounting issues with Assistant Controller and additional need for analysis of Fixed Assets with Plant Manager Activities during the day included: - Continued update to 2007 budget files and analysis of information from facility departments - Review of initial BATS file information for 2007 Activities during the day included: - Participation in Controllers conference call - Discussion of Fresh Start Accounting and 4th Qtr forecast with Plant Manager - Budget and forecast issues for 2007 discussion with Plant Manager - Budget discussions with plant managers - Review of BATS information for 2007 - Review of Sept run rate for performance measurement and forecast achievement

09/21/06

10.0

09/22/06

7.0

09/25/06

4.5

09/26/06

6.7

Page 27 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 09/27/06

HOURS 10.5

DAILY LOG Activities during the day included: - Review of Sept performance and accounting issues affecting financial statements - Preparation of budget details for 2007 for Admin and Accounting Depts - Accounting and system issues discussion with Assistant Controller re: VME Detail for Direct and Indirect Labor and impact on Sept results - Preparation of changes in 4th Qtr forecast and related changes in 2007 budget based on reductions in Labor force Activities during the day included: - Preparation of 2007 budget scenarios as a result of reduced DCX production and alternative solutions i.e. increased revenues, reduction headcount, etc. - Preparation and update of budget details and scenarios and related discussions with Assistant Controller - Discussion of BATS information with Group and Corporate staff Activities during the day included: - Review and analysis of BATS pricing issues - Participation in CMI meeting with Corporate and group controllers - Update and preparation of 2007 budget details for Newark sequencing operation

09/28/06

10.0

09/29/06

6.0

TOTAL

119.5

Page 28 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS DISCLOSURE STATEMENT PREPARATION OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 09/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Participate in call with Carson Fischer regarding GM litigation and discovery process - Enhance hypothetical Canadian liquidation data/assumptions - Participate in call with Carson Fisher regarding operating assumption in the hypothetical liquidation analysis - Participate in call with Lazard regarding value assumption in the hypothetical liquidation analysis - Follow-up on proposed treatment of vendor tooling claim with possible lien Activities during the day included: - Create summary tracking schedule for significant tooling issues - Work to resolve open tooling vendor invoice issues related to plant issued purchase orders - Participate in call with Carson Fisher regarding GM litigation and discovery process Activities during the day included: - Participate in call with Cacheaux, Cavazos & Newton regarding hypothetical Mexican liquidation analysis - Work to resolve open tooling vendor invoice issues - Update receivable balance information and treatment for the hypothetical liquidation analysis Activities during the day included: - Provide update to management on hypothetical liquidation analysis - Continue efforts toward quantifying tooling issues in support of proposed customer agreements - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts Activities during the day included: - Participate in meeting with Carson Fischer regarding GM motion for relief from automatic stay - Participate in meeting regarding creditor setoff claims - Continue to refine and update the hypothetical liquidation analysis for the Disclosure Statement - Resolve vendor issues and facilitate related payment

09/05/06

9.8

09/06/06

10.9

09/07/06

11.5

09/08/06

9.3

Page 29 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS DISCLOSURE STATEMENT PREPARATION OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 09/11/06

HOURS 9.0

DAILY LOG Activities during the day included: - Participate in meeting with tooling vendor to resolve open issues - Continue efforts toward quantifying tooling issues in support of proposed customer agreements - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts Activities during the day included: - Participate in meeting with Carson Fischer regarding GM motion for relief from automatic stay - Continue efforts toward quantifying tooling issues in support of proposed customer agreements - Continue efforts to refine the hypothetical liquidation analysis for the disclosure statement Activities during the day included: - Work with vendors regarding open issues - Continue efforts toward quantifying tooling issues in support of proposed customer agreements - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Meet with BBK to address open tool inventory audit plans - Meet with C&A personnel regarding revised billing procedures for one of the tooling customers Activities during the day included: - Continue efforts toward quantifying tooling issues in support of proposed customer agreements - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Develop procedural changes regarding tool invoicing for DCX - Work with tooling vendor to resolve open issues Activities during the day included: - Work with plants to resolve open payable issues with a tooling vendor - Develop draft work plan for tool inventory audit procedures in support of proposed customer agreements - Discuss changes to the hypothetical liquidation analysis with counsel to C&A

09/12/06

11.4

09/13/06

11.1

09/14/06

10.8

09/15/06

8.0

Page 30 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS DISCLOSURE STATEMENT PREPARATION OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 09/18/06

HOURS 9.8

DAILY LOG Activities during the day included: - Meet with Carson Fischer regarding GM motion for relief from automatic stay - Continue efforts to refine the hypothetical liquidation analysis for the disclosure statement - Continue efforts toward resolving open tooling issues in support of the proposed customer agreements - Meet with BBK to discuss reconciliation of C&A system data to customer system data Activities during the day included: - Call with GM regarding tooling portion of proposed customer agreement - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Continue efforts to refine the hypothetical liquidation analysis for the disclosure statement Activities during the day included: - Coordinate data and efforts between C&A and BBK in preparation of visit to plant to conduct tool inventory audit - Participate in meeting to discuss continued updates and refinement to the hypothetical liquidation analysis - Update hypothetical liquidation analysis to reflect August 31 month-end data for accounts receivable Activities during the day included: - Participate in meeting to perform internal review of hypothetical liquidation analysis assumptions - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Continue with efforts in support of tooling component of customer agreements - Compile data in support of Carson Fischer response to GM motion for relief from stay - Participate in meeting regarding tooling related position with Ford

09/19/06

12.5

09/20/06

11.2

09/21/06

9.8

Page 31 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS DISCLOSURE STATEMENT PREPARATION OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 09/22/06

HOURS 10.7

DAILY LOG Activities during the day included: - Perform tool inventory audit and Sterling Heights plant with C&A and BBK - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Review standard terms and conditions related to Ford tooling Activities during the day included: - Share current draft of hypothetical liquidation analysis with counsel to C&A - Review draft tool inventory report resulting from the 9/22 plant visit - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Review proposed Ford tooling summary data in support of customer agreement Activities during the day included: - Meet with BBK to discuss their updated reconciliation efforts relating to C&A system data as compared to GM system data - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Work with C&A personnel to determine unapplied payments by customer - Coordinate with plant representative from the 9/22 plant visit to follow-up on open tool inventory items Activities during the day included: - Meet with BBK to discuss C&A tooling obligations relating to GM programs - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Work with C&A personnel to compile data in support of tool inventory audit programs - Revise hypothetical liquidation analysis and provide copy to Lazard for comment Activities during the day included: - Meet with Capstone to discuss assumptions and provide detail to the hypothetical liquidation analysis - Participate in meeting to provide updates and to coordinate GM tooling data collection efforts - Meet with BBK to discuss timing of future plant visits for tool inventory audits

09/25/06

10.8

09/26/06

12.5

09/27/06

11.7

09/28/06

9.8

Page 32 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS DISCLOSURE STATEMENT PREPARATION OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 09/29/06

HOURS 8.0

DAILY LOG Activities during the day included: - Coordinate BBK and C&A efforts to continue with tool inventory audits - Review draft affidavit prepared by Carson Fischer to validate content - Work to reconcile C&A data to BBK data regarding open tooling amounts related to GM

TOTAL

206.6

Page 33 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES PREPARATION OF DISCLOSURE STATEMENT AND RELATED ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS

DATE 09/01/06

HOURS 6.2

DAILY LOG Activities during the day included: - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Meeting with C&A status re status of potential asset sales - Review and send information to GECC advisors re Hermosillo Activities during the day included: - Preparation for, and participation in, call with C&A staff re potential asset purchase - Review documents re potential avoidance actions - Discussion with C&A status re status of potential asset sales - Preparation for, and participation in, call regarding labor negotiations process - Discussions with counsel re pension issues Activities during the day included: - Participate in daily professionals' call - Preparation for meeting with C&A staff re OEM earn out projections - Prepare analysis of projected OEM earn out - Participate in meeting with C&A management re potential asset purchase - Conference call with C&A staff and counsel re pension funding payment - Preparation for, and participation in, call regarding labor negotiations process Activities during the day included: - Participate in daily professionals' call - Preparation for, and participation in, meetings with C&A staff re OEM earn out projections - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Review draft liquidation analysis prepared for disclosure statement - Preparation for, and participation in, call regarding manufacturing footprint update

09/05/06

11.7

09/06/06

10.1

09/07/06

10.0

Page 34 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES PREPARATION OF DISCLOSURE STATEMENT AND RELATED ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS

DATE 09/08/06

HOURS 8.5

DAILY LOG Activities during the day included: - Participate in daily professionals' call - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Preparation for, and participation in, meeting with GECC financial advisors and C&A staff re Hermosillo Activities during the day included: - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Update GECC advisors re status of information request Activities during the day included: - Meetings with prospective buyers of non-core assets - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Review analyses re customer capital expenditure projections - Preparation for, and participation in, call regarding labor negotiations process Activities during the day included: - Meetings with prospective buyers of non-core assets - Preparation for, and participation in, meeting with C&A management re potential asset purchase - Participate in meeting with C&A staff re property tax analysis Activities during the day included: - Meetings with prospective buyers of non-core assets - Review diligence materials and presentation re potential asset purchase - Participate in conference call regarding proposed POR tax issues - Participate in meeting with C&A management re financial projections

09/11/06

1.8

09/12/06

10.8

09/13/06

11.4

09/14/06

7.0

Page 35 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES PREPARATION OF DISCLOSURE STATEMENT AND RELATED ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS

DATE 09/25/06

HOURS 6.5

DAILY LOG Activities during the day included: - Preparation for, and participation in, call regarding labor negotiations process - Review plastics division business plan documents - Review diligence materials re potential asset purchase

TOTAL

84.0

Page 36 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/01/06

HOURS 10.0

DAILY LOG Activities during the day included: - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, including working capital and liquidity assumptions, pro forma balance sheets, fresh-start accounting issues, and certain income statement modifications - Coordinating, preparation and consulting in response to certain interested parties inquiries, including review of July results with Capstone, and providing certain requested information to other interested parties Activities during the day included: - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, including working capital and liquidity assumptions, pro forma balance sheets, fresh-start accounting issues, and certain income statement modifications - Coordinating, preparation and consulting in response to certain interested parties inquiries, including review of July results with Capstone, and providing certain requested information to other interested parties Activities during the day included: - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, including working capital and liquidity assumptions, pro forma balance sheets, fresh-start accounting issues, and certain income statement modifications - Review certain information and consult on accounting issues related to the sale of C&A's interest in Mobis JV - Prepare and participate on call with Lazard to review certain working capital assumptions, including repayment of customer funded cape and launch costs - Prepare and participate on call with AON related to account for pension and post retirement benefit obligations Activities during the day included: - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, including working capital and liquidity assumptions, pro forma balance sheets, fresh-start accounting issues, and certain income statement modifications - Analysis, advise, and other work related to projecting Hermosillo's working capital and liquidity for inclusion in the 5 Year Forecast

09/05/06

11.2

09/06/06

12.1

09/07/06

12.2

Page 37 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/08/06

HOURS 10.0

DAILY LOG Activities during the day included: - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, including working capital and liquidity assumptions, pro forma balance sheets, fresh-start accounting issues, and certain income statement modifications - Analysis, advise, and other work related to projecting impact of additional plant closures in 2007, including specific impacts on balance sheet, working capital - Analysis, advise, and other work related to projecting Hermosillo's working capital and liquidity for inclusion in the 5 Year Forecast Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended August 2006 - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast, primary focus was working capital and liquidity assumptions Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended August 2006 - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Provide consultation and support to the Company in efforts related to working capital and liquidity issues - Provide consultation and support to FPA group in efforts to prepare overview of operating results for July and August

09/11/06

11.1

09/12/06

12.2

Page 38 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/13/06

HOURS 12.1

DAILY LOG Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended August 2006 - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended August 2006 - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries - Review certain information and consult on accounting issues related to the wind down of Fabrics Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business units and certain plants for the periods ended August 2006 - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries - Provide consultation and support relating to providing certain financial information and operational updates to the Board

09/14/06

12.0

09/15/06

10.0

Page 39 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/18/06

HOURS 11.1

DAILY LOG Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended August 2006 - Provide consultation to Plastic accounting team related to the analysis of certain balance sheet accounts and impact on working capital and liquidity - Analysis and other work related to August 2006 reporting required under the DIP Credit Facility - Review August MOR and provide consultation and support to Company in their efforts to file with the UST Activities during the day included: - Coordinating, preparation and consulting in response to certain interested parties inquiries - Analysis and other work related to August 2006 reporting required under the DIP Credit Facility - Review August MOR and provide consultation and support to Company in their efforts to file with the UST Activities during the day included: - Participate in Senior Management meeting related to select plant operating reviews: performance, cost savings, cost initiatives - Review certain information and consult on accounting issues related to the wind down of Fabrics - Analysis and other work related to August 2006 reporting required under the DIP Credit Facility Activities during the day included: - Analysis and other work related to accessing costs of potential liquidation of the Plastics business unit - Work related to detail review of certain plant financial performance for the periods ended August 2006

09/19/06

12.1

09/20/06

12.3

09/21/06

12.2

Page 40 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/22/06

HOURS 8.0

DAILY LOG Activities during the day included: - Analysis and other work related to accessing costs of potential liquidation of the Plastics business unit - Analysis and other work related to August 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended August 2006 Activities during the day included: - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Work related to detail review of certain plant financial performance for the periods ended August 2006 - Analysis and other work related to accessing costs of potential liquidation of the Plastics business unit Activities during the day included: - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries - Analysis and other work related to plant rationalization Activities during the day included: - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Coordinating, preparation and consulting in response to certain interested parties inquiries - Analysis and other work related to plant rationalization Activities during the day included: - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Analysis and other work related to accessing costs of potential liquidation of the Plastics business unit - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast

09/25/06

11.4

09/26/06

12.2

09/27/06

12.4

09/28/06

12.1

Page 41 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 09/29/06

HOURS 8.0

DAILY LOG Activities during the day included: - Provide consultation and support to Company in their efforts to report August 2006 results to DIP Lenders - Analysis and other work related to addressing certain GE questions related to Hermosillo - Provide consultation and support to Lazard and the Company in efforts related to the 5 Year Forecast

TOTAL

224.7

Page 42 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Reviewing weekly DOS results - Reviewing the plastics weekly financial flash report - Preparing weekly DOS report to be circulated to the plastics division - Dealing with questions from Capstone Activities during the day included: - Preparing for and participating in a call re: plant DOS results - Preparing for and attending a meeting with S. St Clair re: TEG - Reviewing the impact of the weekly DOS results on the forecast - Dealing with questions from Capstone Activities during the day included: - Preparing for and attending a meeting with T. Woody re: TEG - Preparing for and attending a meeting with Lazard re: financial modeling of forecasts - Preparing for and attending a meeting with E. Whitford and Alvarez re: Soft Trim strategic vision - Dealing with questions from Capstone Activities during the day included: - Preparing for and attending a meeting with T. Woody re: TEG - Preparing for and attending a meeting with Capstone re: DOS and BOS - Preparing for and attending a meeting with Lazard re: financial modeling of forecasts - Dealing with questions from Capstone and Alvarez Activities during the day included: - Preparing for and attending a meeting with SRR re: Hermosillo pricing - Preparing for and attending a meeting with T. Woody re: TEG - Reviewing weekly DOS results - Dealing with questions from Capstone Activities during the day included: - Reviewing weekly DOS results

09/05/06

11.5

09/06/06

12.5

09/07/06

12.0

09/08/06

8.0

09/11/06

1.0

Page 43 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/12/06

HOURS 12.5

DAILY LOG Activities during the day included: - Preparing for and attending a meeting with Alvarez and J. Wynalek re: plastics results and strategic plan - Attending a meeting with S. St Clair re: TEG - Reviewing plastics plant scorecard to be presented to Wynalek and Thompson - Dealing with questions from Alvarez Activities during the day included: - Preparing for and attending a meeting with the Quality group re: BOS - Preparing for and attending a meeting with J. Wynalek and J. Thompson re: August BOS results, August financial results, weekly flash report for September and latest DOS results by plant - Reviewing certain BOS updates - Dealing with questions from Capstone Activities during the day included: - Preparing for and attending a meeting with VPOs re: BOS - Preparing for and attending a meeting with T. Woody re: TEG - Participating in a call with Lazard re: plant closures - Dealing with questions from Capstone Activities during the day included: - Reviewing weekly DOS results - Reviewing the plastics weekly financial flash report Activities during the day included: - Preparing for and participating in a meeting with MAW and GM re: service parts - Preparing for and attending a meeting with MAW re: European tooling issue - Preparing for and attending a meeting re: plastics manufacturing footprint - Participating in a meeting with T. Woody re: TEG strategy - Reviewing weekly DOS report and circulating to plastics division Activities during the day included: - Preparing for and attending a meeting re: plastics manufacturing footprint - Participating in a meeting with T. Woody re: TEG strategy - Reviewing plant BOS data - Reviewing revised revenue forecasts and impact on financial forecasts

09/13/06

12.0

09/14/06

10.5

09/15/06

4.0

09/26/06

11.0

09/27/06

12.0

Page 44 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/28/06

HOURS 13.0

DAILY LOG Activities during the day included: - Preparing for and attending a meeting re: plastics manufacturing footprint - Participating in a meeting with T. Woody re: TEG strategy - Preparing for and attending a meeting re: BOS - Reviewing revised revenue forecasts and impact on financial forecasts Activities during the day included: - Participating in a meeting with Macher, Wynalek and Capstone re: manufacturing footprint - Reviewing weekly financial flash report for plastics - Participating in a meeting with T. Woody re: TEG strategy - Participating in weekly BOS meeting with VPOs

09/29/06

9.0

TOTAL

137.0

Page 45 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/05/06

HOURS 10.0

DAILY LOG Activities during the day included: - Review of preliminary actual cash results for prior week - Development of information request on open commercial issues with OEMs - Preparation of information for telephone call with Lazard - Telephone call with Lazard re financial forecasts - Review of current status of Fabrics accounts and preliminary results - Review of CapEx for prior week and update quarter-to-date report Activities during the day included: - Development of daily cash flow forecast for subsequent 2-week period - Review and analysis of current report on restructuring expenses - Review of daily spend for prior and current week and compare to run-rate - Preparation of information and review with Capstone - Development of 13-week cash flow as required under DIP Agreement Activities during the day included: - Update analysis and forecast of cash results for Fabrics wind down - Analysis of cash activities for prior week, comparison to forecast and explanation of variances - Update development of 13-week cash flow forecast - Development of cash forecast through March 2007 - Discussions with Capstone re cash flow forecast Activities during the day included: - Development of information as requested by Alvarez - Update current position on CapEx as compared to forecast - Development of report on open issues and opportunities related to cash forecast - Update comparison of actual results to current 6+6 forecast - Development of report on Tooling collection in current quarter - Update roll forward and forecast of Net Transaction Proceeds Account

09/06/06

12.0

09/07/06

12.5

09/08/06

8.0

Page 46 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/11/06

HOURS 10.0

DAILY LOG Activities during the day included: - Development of updated analysis of restructuring expense forecast based on new information from plants - Update current position on CapEx as compared to forecast - Discussions with M Masanovich and P Winquist re development of CapEx forecast - Review of information to be distributed related to OEM forecasts - Follow-up on various collection issues, including environmental settlement - Development of cash information and forecast as requested by T Trenary Activities during the day included: - Meeting with Alvarez on cash forecast and other issues - Development of daily two-week cash flow forecast - Update forecast of restructuring expenses based on updated assumptions, including development of follow-up issues - Meeting with B Nawrocki re restructuring expenses - Discussions with D Jachcik re cash flow forecast Activities during the day included: - Analysis of quarter-to-date restructuring expenses - Comparison of current CapEx forecast to forecast as of July 1 to determine consistency of projects and projections - Reconciliation of forecasted overhead disbursements to prior projections - Update report on open issues to be addressed and possible solutions/responses - Development of information and review with Capstone Activities during the day included: - Preparation of information for Lazard on 5-year business plan - Telephone calls with Lazard re 5-year business plan forecast - Update analysis of cash flow results for Fabrics wind down - Analysis of cash flow results for prior week, comparison to forecast and explanation of variances - Development of information request on CapEx forecast follow-up related to changes in forecasts

09/12/06

12.0

09/13/06

12.0

09/14/06

13.0

Page 47 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/15/06

HOURS 8.0

DAILY LOG Activities during the day included: - Preliminary development of presentation and information for Board meeting - Development of analysis for Fabrics and Net Transaction Account related to transfer of funds and pay down of DIP - Analysis of various responses to open issues on CapEx forecast and updating of report - Review of preliminary operating results for August - Meeting and review of information related to non-operating items in 6+6 Forecast Activities during the day included:: - Review of preliminary operating results for August and reconciliation to forecast - Development of summary report on DCC commercial issues and receipts, including discussions with accounting - Development of timeline of proceeds in Net Transaction Proceeds Account - Discussions with Lazard re financial projections including development of requested information - Update cash flow results for Fabrics and reconciliation to prior week data Activities during the day included: - Preparation of updated information and analysis of previous CapEx forecasts for meeting - Meeting with management to review CapEx forecast and requests for expenditures - Development of daily two-week cash flow forecast - Update and revise development of cash flow forecast for 4th quarter - Analysis of quarter-to-date restructuring expenses - Review of preliminary cash flow results for prior week Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Discussions with Lazard re 5-year financial projections - Meeting with management re restructuring expenses and related forecast - Development of analysis on GST refunds and income tax payments owed - Development of daily three-week cash flow forecast - Development of weekly sales forecast for the 4th-quarter based on production days

09/18/06

11.2

09/19/06

13.0

09/20/06

14.0

Page 48 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/21/06

HOURS 13.1

DAILY LOG Activities during the day included: - Meetings with Capstone re cash flow forecast and actual results compared to Plan - Development of information in response to requests and questions from Alvarez - Analysis of receipts as compared to shipments for the third-quarter - Development of cash flow forecast through March 2007 based on new EBITDA assumptions - Discussions with D Jachcik re cash flow forecast - Review of updated draft of 5-year financial projections developed by Lazard - Analysis of cash flow results for prior week Activities during the day included:: - Continued development of cash flow forecast through March 2007 - Analysis of actual results for August and comparison to forecast - Discussions with D Jachcik re availability under DIP-Revolver - Initial development of forecast of DIP-Revolver availability - Analysis of professional fee escrow account and discussions with K Schweninger Activities during the day included:: - Discussions with Capstone re cash flow forecast - Development of preliminary CapEx forecast for 4th quarter - Initial development of two-week daily cash flow forecast - Discussions with Lazard and development of information for Financial Projections - Review of information related to production days for 4th quarter - Development of preliminary cash flow forecast based on various volume adjustments

09/22/06

8.0

09/25/06

11.0

Page 49 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 09/26/06

HOURS 13.2

DAILY LOG Activities during the day included:: - Meeting with Alvarez re cash flow forecast and review of prior week cash reports - Review of preliminary cash flow results for prior week - Conference call with SRR to review 6+6 cash flow forecast - Update analysis of estimated proceeds from European claim - Update forecast on availability under DIP-Revolver - Review and analysis of preliminary wind down results for Fabrics - Discussions with Lazard re financial projections Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Analysis of updated cash forecast from Fabrics and reconciliation to cash reports - Update forecast of availability under the DIP-Revolver for future Letters of Credit - Update cash flow forecast through March 2007 based on updated assumptions - Development of information for meeting with insurance providers - Review of proposed Order related to GECC settlement Activities during the day included: - Meeting with Capstone to review updated cash flow forecast including volume adjustments - Analysis of updated CapEx forecast for takeaway business - Analysis of shipment and EBITDA effect of OEM volume reductions - Development of information for Lazard re POR financial projections - Analysis and review of open Commercial Issues, Tooling and A/R issues owed by various OEMs

09/27/06

13.0

09/28/06

12.0

TOTAL

206.0

Page 50 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 09/01/06

HOURS 8.3

DAILY LOG Activities during the day included: - Reading, analyzing and editing the cash flows for the Fabrics wind down - Participating in and following up on meeting with Fabrics management team regarding the recovery of inventory values - Reading and analyzing the Accounts Receivable Past Due report - Preparing for and participating in meeting with Gerald Jones and the Fabrics management team regarding the employee termination plan Activities during the day included: - Reading, analyzing and editing the Fabrics wind down production projections - Reading, editing and analyzing the GECC proposal Activities during the day included: - Reading, analyzing and editing the Fabrics wind down production projections - Reading, editing and analyzing the Employee Termination Plan - Preparing for and participating in a meeting with Gerald Jones and the inventory control manager regarding the sale of obsolete inventory Activities during the day included: - Preparing and following up on discussions with Chip Moore regarding the disposition of assets and vacating real estate - Reading, analyzing and editing the term sheets to Orix and GMAC - Participating in and following up on discussions with Jack Adams regarding the audit of the Paint Roller business - Reading, editing and analyzing the Gordon Brothers Schedule of Commissions - Reading, editing and analyzing the Orix lease restructuring analysis

09/04/06

4.5

09/05/06

12.4

09/06/06

11.5

Page 51 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 09/07/06

HOURS 12.3

DAILY LOG Activities during the day included: - Reading, analyzing and editing the cash flows for the Fabrics wind down - Reading and analyzing the employee termination plan for the Fabrics wind down - Participating in and following up on meeting with the creditors regarding the wind down of Fabrics - Reading, editing and analyzing the uncollectible accounts receivable analysis - Preparing for and participating in discussions with C&A Plastics plant closure team regarding the closure of the Westland, Manchester and Nashville facilities - Reading, analyzing and editing the Gordon Brothers Commissions Earned Schedule Activities during the day included: - Preparing and following up on discussions with Chip Moore regarding the disposition of assets and vacating real estate - Reading, analyzing and editing the term sheets to Orix and GMAC - Participating in and following up on discussions with Jack Adams regarding the audit of the Paint Roller business - Reading, editing and analyzing the Gordon Brothers Schedule of Commissions - Reading, editing and analyzing the Orix lease restructuring analysis Activities during the day included: - Reading, editing and analyzing the Hermosillo profitability analysis Activities during the day included: - Preparing for, participating in and following up on discussions with Marc Carmel, Scott Zemnick, Chip Moore and Bob Maroney - Preparing for, participating in and following up on meeting with Gerald Jones and purchaser of the Paint Roller business regarding the inventory audit - Reading, editing and analyzing the listing of Fabrics assets remaining to be sold - Reading, editing and analyzing the Hermosillo profitability analysis - Reading and analyzing the August financial results for the Fabrics division

09/08/06

8.2

09/11/06

3.5

09/12/06

13.2

Page 52 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 09/13/06

HOURS 12.4

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on meeting with Gerald Jones, Millard King, Marc Carmel and Hold Butcher regarding the status of the Fabrics wind down - Participating in and following up on discussions with Steven Soll, GMAC counsel, regarding the settlement of the GMAC / C&A Lease - Reading, analyzing and editing the schedule of the GECC pledged assets - Preparing for, participating in and following up on a meeting with the Fabrics management team regarding the obligation receivables and inventory Activities during the day included: - Reading, analyzing and editing the Fabrics wind down cash flow package - Reading and analyzing the Fabrics Accounts Receivable Schedule - Preparing for, participating in and following up on meeting with Gerald Jones and Bob Maroney (Gordon Brothers) regarding the Fabrics asset sales timeline - Reading, analyzing and editing the schedule of the GECC pledged assets - Preparing for, participating in and following up on the weekly Fabrics creditor call - Reading, analyzing and editing the EBITDA to cash flow reconciliation - Reading and analyzing the Fabrics wind down bank statement Activities during the day included: - Reading, analyzing and editing the GECC revised proposal. - Preparing for and participating in discussions with Steve Cargo, C&A and Steve Feldman, Hilco, regarding an appraisal for the Williamston plant - Participating in discussions with Bryan Glei regarding the financial performance of the Fabrics division for the month of August - Following up on GECC discovery requests. - Participating in discussions with GMAC regarding potential revisions to the equipment agreement - Participating in discussions with Gordon Brothers regarding the sale of GMAC equipment at Farmville and Nashville

09/14/06

9.9

09/15/06

8.3

Page 53 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 09/18/06

HOURS 10.5

DAILY LOG Activities during the day included: - Reading, analyzing and editing the GECC revised proposal - Preparing for and participating in discussions with Steve Cargo, C&A and Steve Feldman, Hilco, regarding an appraisal for the Williamston plant - Participating in discussions with Bryan Glei and Corporate Accounting regarding the financial performance of the Fabrics division for the month of August - Preparing for and participating in discussions with Orix regarding the settlement term sheet - Preparing for and participating in discussions with Susan Armstrong regarding the Hilco appraisal Activities during the day included: - Reading, analyzing and editing the GECC revised proposal - Preparing for and participating in discussions with Steve Cargo, C&A and Steve Feldman, Hilco, regarding an appraisal for the Williamston plant - Reading and analyzing the accounts receivable past due report - Preparing for, participating in and following up on lease negotiations with GMAC - Preparing for, following up on discussions with Jim Blyth of Tsusho regarding the C&A/Tsusho settlement offer - Analyzing the Shawmut prepetition AR and AP reconciliation Activities during the day included: - Reading, analyzing and editing the GECC revised proposal - Reading, analyzing and editing the Fabrics wind down cash flow - Preparing for, participating in and following up on discussions with Steve Feldman, Hilco, regarding an estimate of value for the missing GECC boot collateral - Preparing for, participating in and following up on discussion with Ron Stasch, C&A, regarding the insurance strategy to reduce costs for the Fabrics wind down - Reading, analyzing and editing the Orix lease claim and potential settlements - Reading and analyzing the GMAC asset sale agreement and the unpaid lease claim

09/19/06

11.4

09/20/06

11.6

Page 54 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 09/21/06

HOURS 12.1

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Fabrics wind down cash flow - Preparing for, participating in and following up on the weekly Fabrics wind down creditors call - Preparing for, participating in and following up on the weekly call regarding plastics plant closures - Reading, analyzing and editing the AR past due report - Participating in a meeting with Bryan Glei, Linda Ritchie and Scott Martinez regarding measuring the risk of uncollectible receivables, obligation write-offs and inventory write off Activities during the day included: - Reading, analyzing and editing the GECC revised proposal - Reading, analyzing and editing the Fabrics wind down cash flow - Reading, analyzing and editing the employee termination schedule for the Fabrics division - Preparing for, participating in and following up on discussions with Rocky Carver, C&A, and Hayashi regarding the audit of obligation inventory

09/22/06

9.3

TOTAL

159.4

Page 55 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 09/05/06

HOURS 9.5

DAILY LOG Activities during the day included: - Discussion with AR group status of AR collections - Prepare data to support international claims - Work with client to prepare support for pre-petition tooling issues - Discussion with JCI regarding reconciliation Activities during the day included: - Prepare data to support international claims - Review status of GECC Securitization and Stipulation Draft - Discussions with Capstone and AR Group regarding overview of AR - Prepare and send JPM BBC for week ended 9/1/06 - Review status of various fabrics AR collection efforts Activities during the day included: - Discuss pre-petition AR with Capstone - Review status of AP extract for JPM request - Review JCI claim - Review 6+6 model regarding AR and AP assumptions - Prepare action plan to collect Acord open AR Activities during the day included: - Reviewed and organized support for international claims - Reviewed and analyzed status of Huron motion - Coordinate with GE and Magna regarding Magna AR Settlement - Coordinate with counsel regarding Transition Services Agreement - Review and analyze status of Mercedes receivables Activities during the day included: - Coordinate work efforts and plan week - Review status of GECC loan balance - Work with client and counsel to analyze pre-petition tooling issues - Reviewed and organized support for international claims Activities during the day included: - Reviewed and organized support for international claims - Discussion with AR regarding various AR issues - Prepare week ending JPM BBC - Analyze reconciliation for customer setoff claim - Participate in AR meeting with bank advisors

09/06/06

11.4

09/07/06

11.7

09/08/06

8.0

09/11/06

9.1

09/12/06

12.3

Page 56 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 09/13/06

HOURS 11.5

DAILY LOG Activities during the day included: - Discussion with AR regarding various AR issues - Prepare data to support international claims - Work with client and counsel to analyze pre-petition tooling issues - Analyze GECC loan balance - Discussion with Counsel regarding customer claim Activities during the day included: - Discussion with AR regarding various AR issues - Prepare data to support international claims - Work with client and counsel to analyze pre-petition tooling issues Activities during the day included: - Prepare data to support international claims - Discussion with AR regarding various AR issues - Prepare month end JPM BBC Activities during the day included: - Discussion with AR regarding various AR issues - Review of status AR stipulations - Work with client and counsel to analyze pre-petition tooling issues - Prepare data to support international claims Activities during the day included: - Reviewed and organized support for international claims - Review and analyze data for JPM BBC - Finalize and send month ended BBC - Review and analyze AR post petition AR balances and DSO calculation - Discussion with BBK regarding various trusts Activities during the day included: - Assist in preparation of liquidation analysis - Prepare data to support international claims - Participation in mediation with Tooling vendor - Discussion with client and counsel regarding settlement with Tooling vendor - Prepare week end JPM BBC

09/14/06

11.2

09/15/06

8.0

09/18/06

9.0

09/19/06

11.7

09/20/06

12.5

Page 57 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 09/21/06

HOURS 12.6

DAILY LOG Activities during the day included: - Prepare data to support international claims - Review GECC securitization stipulation - Discussion regarding settlement with Tooling Vendor - Follow up on various customer AR collections issues Activities during the day included: - Discussion with BBK regarding OEM escrowed tooling funds - Participation in mediation with Tooling vendor - Discussion with European Administrators regarding international claims Activities during the day included: - Prepare data to support international claims - Review transition services agreement in relation to phone charges - Review draft settlement with tooling vendor - Follow up on settlement of Mobis transaction - Discussion with Non OEM customer regarding settlement of pre-petition AR Activities during the day included: - Reviewed and organized support for international claims - Review and analyze customer AR accounts - Review status of GECC securitization - Prepare supporting documents for OEM Aged AR Activities during the day included: - Discussion with Capstone regarding pre and post petition AR - Prepare memo to management and support documents regarding OEM Aged AR - Review status of settlement with tooling vendor - Prepare week end JPM BBC - Prepare proof of claim for bankrupt vendor Activities during the day included: - Provide supplemental support for European claims - Review status of Lear pre-petition settlement - Analyze/reconcile GECC loan balance and review payoff stipulation - Follow up with counsel on JCI claim

09/22/06

8.3

09/25/06

10.0

09/26/06

12.2

09/27/06

12.5

09/28/06

11.6

Page 58 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 09/29/06

HOURS 8.0

DAILY LOG Activities during the day included: - Follow up with Magna AR settlement collections - Provide supplemental support for European claims - Review status of Huron settlement - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding GM tooling motion

TOTAL

201.1

Page 59 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/01/06

HOURS 8.5

DAILY LOG Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Prepare analysis of claims per Disclosure Statement for Alvarez & Marsal Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Prepare analysis of claims per Disclosure Statement for Alvarez & Marsal - Discuss certain claims with KZC team and Kirkland & Ellis personnel Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Prepare schedule of Williamston salary expenses Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Communicate with Kurtzman Carson re: claims received from European debtors - Prepare analysis of Williamston raw material and purchased parts usage and prices - Communications with KZC team and Hermosillo plant personnel re: agenda and planned visit Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Communicate with Kurtzman Carson re: claims received from European debtors - Communications with KZC team and Hermosillo plant personnel re: agenda and planned visit - Preparation of list of secured and priority claims for trade and tooling team - Preparation of list of unsecured claims for trade and tooling team

09/05/06

9.4

09/06/06

10.3

09/07/06

8.2

09/11/06

10.3

Page 60 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/12/06

HOURS 9.5

DAILY LOG Activities during the day included: - Participate in all day plant meeting with Giuliani Capital and Hermosillo, Mexico plant management Activities during the day included: - Participate in all day plant meeting with Giuliani Capital, GE Capital and Hermosillo, Mexico plant management - Preparation of list of secured and priority claims for trade and tooling team - Preparation of list of unsecured claims for trade and tooling team - Communicate with C&A management re: claims lists Activities during the day included: - Preparation of list of secured and priority claims for trade and tooling team - Preparation of list of unsecured claims for trade and tooling team - Communicate with C&A management re: claims lists - Communicate with C&A management and KZC team re: Williamston machinery and equipment Activities during the day included: - Analyze potential impact of certain program changes to Williamston forecast - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Prepare schedule of executory claims - Communicate with Kurtzman Carson re: certain claims - Communicate with C&A management and KZC team re: Williamston machinery and equipment Activities during the day included: - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses - Communications with KZC team and Hermosillo plant personnel re: agenda and planned visit - Communicate with KZC team re: bank claims - Prepare analysis of potential EBITDA / revenue impact of certain program changes to Williamston forecast - Communicate with C&A management and KZC team re: Williamston machinery and equipment

09/13/06

9.5

09/14/06

10.5

09/15/06

8.5

09/18/06

8.4

Page 61 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/19/06

HOURS 9.1

DAILY LOG Activities during the day included: - Participate in all day plant meeting with Capstone and Hermosillo, Mexico plant management - Communicate with KZC team re: certain claims Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment

09/20/06

8.7

09/21/06

10.4

09/22/06

8.5

09/25/06

9.5

09/26/06

10.2

Page 62 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 09/27/06

HOURS 9.3

DAILY LOG Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment - Discuss potential sale of C&A Williamston plant with C&A management and KZC team and prepare related analyses Activities during the day included: - Prepare analyses in response to Giuliani Capital follow up information request for Hermosillo plant - Communicate with C&A management and KZC team re: Williamston machinery and equipment

09/28/06

9.1

09/29/06

8.3

TOTAL

176.2

Page 63 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS)

DATE 09/01/06

HOURS 5.5

DAILY LOG Activities during the day included: - Meeting with D. DiSebastian, C. Wagner, J. Baldarotta, L. Smith re. next steps for BOS - Meeting with C. Martin, B. Rose, C. Zinck, J. Pettway and S. Kotzen re. HR info. in BOS - Revised BOS Report to incorporate requests made during BOS meeting Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated BOS charts to show individual monthly data as well as TTM data - Met with L. Smith re. next steps for BOS/DOS Reports and TEG analysis - Uploaded August financial information from Finance to BOS system Activities during the day included: - Revised BOS Report charts to include data points and prior month bar chart - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Responded to BOS/DOS users questions regarding the systems - Call with J. Crothers, T. Woody, L. Smith regarding status of TEG analysis Activities during the day included: - Met with Capstone and L. Smith re. BOS/DOS systems and reports - Revised BOS/DOS Reports to include red highlighting of negative trends - Revised roll-up of daily results into weekly averages for DOS Reports - Updated DOS Issues / Trends Report - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) Activities during the day included: - Performed analysis of various premium freight accounts used by plastics plants - Revised Premium Freight information uploaded from Finance to BOS System - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Reviewed and formatted individuals' August time descriptions for fee application Activities during the day included: - Reviewed and formatted individual's time entries for August fee application - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated CNO for July fee application - Spoke to D. Sebest re. premium vs. total freight calculation in Finance system - Revised total freight calculation in Finance system

09/05/06

9.0

09/06/06

11.9

09/07/06

11.8

09/08/06

7.5

09/11/06

9.7

Page 64 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS)

DATE 09/12/06

HOURS 11.0

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated and printed BOS Reports for all plastics plants - Created Scorecard that incorporates BOS, DOS and Flash Reports - Met with D. Drescher re. Evart FY07 Projections - Spoke to J. Kasperlik re. Evart FY07 Projections Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Met with D. Drescher re. Evart FY07 Projections - Spoke to J. Kasperlik re. Evart FY07 Projections - Met with J. Wynalek and J. Thompson re. plastics plant scorecard - Resolved OutlookSoft system formula calculation glitches - Created file of BOS Reports for all plastics plants - Spoke to D. Sebest re. mapping of IFW freight accounts to finance accounts Activities during the day included: - Met with VPOs re BOS reports - Met with D. Drescher re. Americus FY07 Projections and intercompany profit - Spoke to S. Cooper (Americus) re. FY07 Projections and intercompany profit - Spoke to J. Kasperlik re. Evart FY07 Projections and intercompany profit - Updated DOS Issues / Trends Report - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) Activities during the day included: - Reviewed and formatted individual's time entries for August fee application - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Mailed July Certificate of No Objection - Updated Fourth Interim Fee Application with August fee information Activities during the day included: - Spoke to D. Sebest re. plant DOS submission problem, requiring system reboot - E-mailed/spoke to plants regarding DOS system problem - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Reviewed and formatted individual's time entries for August fee application - Spoke to M. Masanovich re. replacement options for D. Sebest - Reformatted BOS Reports to incorporate changes discussed in last week's VPO and Wynalek meetings

09/13/06

12.3

09/14/06

12.1

09/15/06

8.0

09/18/06

10.2

Page 65 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS)

DATE 09/19/06

HOURS 12.3

DAILY LOG Activities during the day included: - Reviewed and formatted individual's time entries for August fee application - Spoke to D. Sebest re. DOS submissions problem, requiring another system reboot - E-mailed/spoke to plants regarding DOS system problem - Spoke to L. Brantley re. HR information collected in BOS - Spoke to H. Whiting re. "Non-Conforming Production Part (PPM)" metric in BOS - Reformatted BOS Reports to incorporate changes discussed in last week's VPO and Wynalek meetings Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Corresponded with L. Brantley re. HR information collected in BOS - Reviewed changes made to BOS report, charts and formulas for accuracy - Created detailed BOS Issues List to be addressed at next VPO meeting Activities during the day included: - Reviewed roll up of BOS accounts and removed/regrouped accounts not in use - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated DOS Issues/Trends Report Activities during the day included: - Spoke to D. Sebest re. inability to lock BOS/DOS system - Researched inability to lock BOS/DOS on OutlookSoft web-site - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated August Fee Application cover letter - Spoke to R. Kerslake re. freight information in BOS - Conf. call with S. St. Clair, J. Crothers and L. Smith re. TEG - Revised "TEG Business Strategy" PowerPoint presentation Activities during the day included: - Spoke to D. Sebest re. BOS/DOS system access problem - Conf. call with S. St. Clair, J. Crothers and L. Smith re. TEG - Summarized FY 2007 - 2010 revenue projections into sales categories - Updated DOS Issues/Trends Report - Finalized and mailed August Fee Application - Discussed BOS issues to be addressed at VPO meeting w/ L. Smith - Revised "TEG Business Strategy" PowerPoint presentation

09/20/06

9.9

09/25/06

9.7

09/27/06

11.4

09/28/06

11.5

Page 66 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS)

DATE 09/29/06

HOURS 8.1

DAILY LOG Activities during the day included: - Spoke to D. Sebest re. BOS/DOS system access problem - Spoke to H. Whiting & L. Smith re. BOS quality metrics - BOS meeting with VPOs & L. Smith - Conf. call with S. St. Clair, J. Crothers and L. Smith re. TEG - Meeting with D. Sebest and V. Lovelace re. OutlookSoft - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated DOS Issues/Trends Report

TOTAL

171.9

Page 67 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Performed analysis detailing pre-petition GM receivables for use by legal counsel and BBK - Participated on a call with Carson Fischer lawyers regarding GM receivables - Discussed payment of vendor invoices with CFO of Eagle Industries. Investigated payment history and assessed validity of eagle's claim - Continued analysis on future billings and assessed the prominence of the DCX progress billings in those figures Activities during the day included: - Met with Virginia Kopke to address outstanding GM pre-petition invoice issues - Worked to formalize both pre and post petition GM invoices - Worked with Kara Canton to package the DCX receivable invoices appropriately in order to distribute to program managers and have them validate the collectability of those invoices - Composed and reviewed an outline for the tooling status update Activities during the day included: - Finalized analysis on pre-petition GM invoices and forwarded the analysis detailing invoices to be submitted to legal counsel - Conducted and directed an analysis on DCX receivables and distributed to program managers for input on future billings - Met with Jim Allure and his purchasing team to deal with the production hostage situation with Dott Industries. Investigated their claimed receivables to assess validity and determine method of payment for appropriate claims

09/05/06

12.0

09/06/06

12.3

Page 68 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/07/06

HOURS 13.2

DAILY LOG Activities during the day included: - Performed analysis on third party accounts payable due with respect to GM programs in order to assure GM / BBK funds are being appropriately distributed - Reviewed BBK's list of outstanding GM receivables and began reconciling to C&A's internal records - Directed the creation of binders for GM's pre and post petition invoices - Met with Jim Allure and Chris O'Connell regarding vendor payment and supplies procurement issues relating to Dott Industries - Met with Bill Byrne from BBK regarding GM payments and programs for which GM would like title - Performed analysis to understand third party obligations regarding programs C&A will be paid on shortly by GM Activities during the day included: - Participated on a call with Carson Fischer regarding the status of GM pre-petition AR and associated setoffs - Participated on a call with John Boken, Scott St.Clair, Chris O'Connell and other C&A staff regarding GM invoices and follow up analysis to prepare for an upcoming meeting with GM - DCX meeting with C&A tooling and DCX program managers regarding the status of receivables, the LX program and future billings - Follow up meeting with Scott St.Clair to strategize for upcoming GM meeting regarding tooling AR Activities during the day included: - Met with Chris O'Connell, Gerry Fowler, Jim Flood and Bret Fernandes to review go forward initiatives for preparation for GM meeting Wednesday - Prepared tooling analysis for each GM program. Began preparation of final analytical packet to add to qualitative piece of the presentation with GM representatives - Directed and Coordinated analysis with the project accounting team to extract relevant Tool, TPO and Payables data

09/08/06

10.3

09/11/06

13.5

Page 69 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/12/06

HOURS 12.7

DAILY LOG Activities during the day included: - Met with Virginia Kopke to review changes made to the GM Accounts receivable over the past month - Met with Gerry Fowler to review and verify each GM program's financial status and outstanding balance - Participated on a conference call with Carson Fischer to review the proposed presentation for GM as well as to understand constraints with what can be discussed due to existing legal proceedings - Met with John Boken to review the outline for tomorrow's meeting with GM as well as anticipate reaction and determine our response - Incorporated changes to GM program schedules and performed associated analysis Activities during the day included: - Met with C&A tooling team to prepare for GM meeting. Made adjustments to analytical piece of the presentation and completed appendices - Participated in the meeting with GM representatives to discuss the status of C&A's outstanding accounts receivable and outline a go forward process for resolving outstanding issues - Met Carson Fischer after the GM meeting to review outcomes and determine next steps - Met with BBK to agree upon the next deliverables required to address issues surfaced in the meeting with GM and the appropriate timing - Meeting with Gerry Fowler and his team of business managers to divide resulting work efforts - Met with John Boken to update him on the outcome and outline next steps - Performed analysis to distribute to each of the GM program managers including a listing to existing TPOs, Tools and outstanding invoices

09/13/06

13.0

Page 70 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/14/06

HOURS 12.0

DAILY LOG Activities during the day included: - Completed GM program invoice and tool analysis. Sent the analysis to Gerry Fowler's program team as well as to BBK for evaluation - Directed efforts to finalize compilation of GM invoices for submission to BBK - Analyzed DCX capital repayment schedules to understand difference between figures - Met with Chris O'Connell and his team to understand the differences between data from PAS and other sources regarding third party obligations - Participated in a meeting with Chris O'Connell, Gerry Fowler, business unit managers and Bill Murphy to review status of GM documentation and analysis compilation - Performed analysis on GMX020 invoices to determine if invoices directly from Dura were in Southfield's accounts receivable - Met with Bill Byrne of BBK to understand the GM protocol funding and determine if these balances should be net against C&A's accounts receivable Activities during the day included: - Participated on conference call with Scott St.Clair, Chris O'Connell, Gerry Fowler and program managers regarding status and issues of GM invoices - Follow up discussions with Virginia Kopke and Eric Heller regarding open GM receivables issues - Call with staff from Dura and Andy Samosiuk regarding Dura invoices to GM - Spoke with the President of Eagle Industries regarding the payment of outstanding invoices Activities during the day included: - Updated GM TPOs with amendments from program managers - Performed analysis determining cape and launch reimbursement figures for the three major OEMs - Status update meeting with Scott St.Clair, Gerry Fowler, Chris O'Connell other C&A program managers and Bill Murphy to review status of GM billing detail and prepare for tomorrow's meeting with GM - Participated on a call with Carson Fischer lawyers regarding status and next steps regarding GM invoice detail - Produced analysis detailing third party obligations per GM program

09/15/06

1.0

09/18/06

11.7

Page 71 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/19/06

HOURS 13.0

DAILY LOG Activities during the day included: - Performed an analysis with Dave Orlofsky to model the GM loan repayments on new program launches - Participated in a GM tooling status update meeting with Chris O'Connell, Scott St.Clair and other C&A tooling staff - Performed an analysis to update appendix A from the meeting with GM - Had a meeting with Chris O'Connell to follow up on next steps and outline a new process for addressing open items - Worked on analysis to detail vendors to be paid by GM program - Assisted in analysis for tomorrow's mediation with huron tool and die regarding their claims against C&A Activities during the day included: - Performed an analysis with Dave Orlofsky to model the GM loan repayments on new program launches - Worked with BBK to help them understand schedules C&A gave to them in conjunction with GM invoices - Met with Leona Phillips, Dave Jachick and Bill Murphy to discuss next steps in the segregated tooling account reconciliation - Worked with Kara Canton to understand the disconnect between PAS and TMS regarding third party payables for GM tools - Met with Scott St.Clair, Gerry Fowler and the team to discuss issues regarding accumulating data for GM invoice repayment - Met with Veena and Chris O'Connell to understand which data will be most pertinent to use for the third party obligations with respect to GM tools Activities during the day included: - Participated on an internal meeting with Scott St.Clair's group to review GM tooling AR - Call with Dura and Gerry Fowler regarding gathering information on the GMX020 program - Meeting with John Boken, Scott St.Clair and C&A tooling team to outline information required for next meeting with GM regarding AR - Meeting with C&A Ford team to outline steps and assign responsibilities for assembling documentation and other resources to assist in commercial discussions with Ford - Communicated and analyzed GMX272 invoices from Lear and GM to better understand the outstanding payments due from both parties and settle ownership of tools questions

09/20/06

14.0

09/21/06

12.5

Page 72 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/22/06

HOURS 11.5

DAILY LOG Activities during the day included: - Follow up meeting with John Boken and Ford tooling team to update on progress, issues and next steps regarding discussion support efforts - Participated on a GM tooling status update meeting with Scott St.Clair, Chris O'Connell, Gerry Fowler and C&A tooling team to update on status, work through issues and reallocate some responsibilities - Performed analysis on third party obligations with respect to GM tooling and submitted to BBK for reconciliation Activities during the day included: - Met with Amarish Kapadia regarding Eagle Industries' claim for payment and to determine best way to address the valid portion of the invoice - Met with Leona to review GM and DCX bank reconciliation. Worked with Leona to address issues regarding intercompany transfers - Worked with Kara Canton to scope work for following week and delegate tasks and analysis to the project accounting group - Status update meeting with Chris O'Connell, Gerry Fowler, Scott St. Clair regarding GM receivables and payables Activities during the day included: - Met with BBK to review third party obligations analysis and determine what additional information would be necessary to assure GM/BBK of uses of additional funds - Participated on a call with Dura staff and Gerry Fowler to continue process of extracting TPO and third party obligations figures - Met with Scott St.Clair, Chris O'Connell, Kara Canton and other C&A tooling staff to review status of GM tooling receivables efforts and outline next steps - Had a call with John Penack from SRR to discuss Ford vendor related payments and request information on capital and launch payments

09/25/06

12.8

09/26/06

12.0

Page 73 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 09/27/06

HOURS 12.7

DAILY LOG Activities during the day included: - Participated on a call with Dura staff and Gerry Fowler to continue process of extracting TPO and third party obligations figures - Created a packet of information for three GM programs to help walk BBK through the current status of those programs - beginning with GMX384 - Met with BBK and C&A tooling team to perform a tool audit on the GMX384 program to provide comfort to BBK that most invoices have been paid, the current status of the third party payables and that we possess a full listing of the tools associated with the program - Met with Scott St.Clair, Chris O'Connell, Kara Canton and other C&A tooling staff to review status of GM tooling receivables efforts and outline next steps Activities during the day included: - Worked with Leona Phillips on the segregated tooling account bank reconciliation. Divided the work into smaller initiatives and reallocated responsibility to other groups - Participated in the GM tooling update meeting with Scott St.Clair, Chris O'Connell and other project accountants - Interacted with the business managers to understand adjustments to GM tooling POs and incorporate them into our summary schedules appropriately - Continued to work on GM Summary schedules capturing detail for both receivables and setoffs as well as all past and current payables Activities during the day included: - Worked with Leona Phillips on the segregated tooling account bank reconciliation - Met with Virginia Kopke and Chris Yi to review credit and debit movements in tooling AR - Met with Capstone to review status of tooling by program and convey the outcomes relative to a number of scenarios - Continued to work on GM Summary schedules capturing detail for both receivables and setoffs as well as all past and current payables

09/28/06

11.2

09/29/06

8.0

TOTAL

227.4

Page 74 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ELIZABETH KARDOS MANAGING DIRECTOR PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 09/18/06 09/27/06 09/29/06 TOTAL

HOURS 0.2 0.3 0.2 0.7

DAILY LOG E-mail correspondence regarding affidavit Review of and discussion with KZC personnel regarding affidavit E-mail correspondence regarding affidavit

Page 75 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/01/06

HOURS 3.5

DAILY LOG Activities during the day included: - Analyzed, reviewed, and other work related to variances in the August actuals vs. 6+6 forecast - Conference with Robert Phillips and Julie Krupp to discuss August actuals vs. 6+6 forecast variances and cost reductions - Reviewed current cost reduction plan ("Schedule 24") Activities during the day included: - Analyzed, reviewed and other work related to the August manpower planning spreadsheet - Met with Ari Hirvi and Dave Edwards to discuss manpower planning spreadsheet - Working session with Julie Krupp and Satish Patel regarding August bridge analysis, balance account analysis, Graz packaging income booked, Graz July and August packaging not billed, fresh start accounting, construction in progress, upcoming fixed asset inventory, property lease, August gross margin report, volumes utilized in 6+6 forecast, Sept flash and customer charge backs - Met with Julie Krupp to discuss gross margin report Activities during the day included: - Meeting with Maureen Smith to discuss customer charge backs, return material authorizations, excess transportation and premium freight - Met with Robert Phillips, Satish Patel, Brian Noe to discuss interim authorization approvals and cross functional team staffing of injection molding operation - Conference call with Julie Krupp and Satish Patel to discuss intercompany pricing, August bridge analysis, review and approval of accounting deliverables, sales distribution report, program profitability and packaging costs - Initial review of Guelph's August gross margin report Activities during the day included: - Met with Brian Noe to discuss cross functional staffing and internal authorization forms - Met with Mary Ross to discuss outstanding internal authorization forms and monthly BOS report - Staff meeting to discuss internal authorization process, auditing and review of build of materials in CMI system - Reviewed August 6+6 bridge analysis

09/05/06

9.5

09/06/06

10.5

09/07/06

10.5

Page 76 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/08/06

HOURS 5.5

DAILY LOG Activities during the day included: - Conference call with Robert Arbrughnot and Greg McDonald to discuss sales volumes, sequencing report and gross margin report - Map gross margin report items to BATS records - Participated in staff meeting regarding preparation for build of material audit and parts profitability analysis Activities during the day included: - Analyzed, reviewed and other work related to creation of a project plan for bill of material and part profitability analysis - Met with Linda Campbell regarding build of material and routing information available in CMI - Met with Carol Collins to discuss reports available regarding cost of materials - Met with Aida Graba regarding the Guelph work in progress account balance - Met with Shirley Lennon regarding audit of materials used in the assembly of the Honda doors Activities during the day included: - Analyzed, reviewed and other work related to the bill of material analysis - Participated in a management meeting regarding project plan and audit methodologies associated with the bill of material analysis - Participated in a conference call Dave Jackson, Norm Hewitt and Mark Apsey regarding creation of a bill of material database - Participated in the weekly conference call of North American controllers - Met with Steve Brown to discuss procedures and methodologies utilized by the Engineering group to perform verification of material weight, cycle times, routing with regards to bill of material and part profitability analysis - Analyzed, reviewed and other work related to employee benefits

09/11/06

8.5

09/12/06

11.0

Page 77 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/13/06

HOURS 11.0

DAILY LOG Activities during the day included: - Reviewed BOM reports provided by Mark Apsey - Prepared analysis of impact of loss of DCX China sales - Participated in a conference call with Mark Apsey, Jodie Scoti, Dave Jackson and Norm Hewitt regarding CMI download extract for BOM analysis - Participated in a meeting with Julie Krupp, Satish Patel and accounting staff to review certain accounts on Guelph's August 06 balance sheet - Prepared work papers for Honda BOM audit binders - Met with Julie Krupp to discuss BOM analysis - Prepared materials for meeting regarding costs and profitability associated with the Brampton assembly of Toyota products Activities during the day included: - Prepared week 2 flash report for Guelph - Met with Robert Phillips regarding quantification of unbilled revenue associated with internal authorization approvals - Met with Aida Braga to discuss progress of reclassification of assets held in work in progress to fixed assets - Analyzed, reviewed and other work related to the post retirement benefits, payroll taxes and pension contributions - Met with Norm Hewitt and Dave Jackson to discuss modification of the build of material database - Met with Jim Snead, Gary Shaw, Jeff Oquist to review costs and profitability associated with the Brampton assembly of Honda products - Met with Julie Krupp to discuss methodology utilized in preparation of Guelph August bridge analysis Activities during the day included: - Reviewed sales adjustments to the Sept week 2 flash report - Analyzed, reviewed and other work related to the daily shipping and sales reports - Met with Shirley Milton to discuss the daily shipping report - Met with Julie Krupp to discuss sales adjustments utilized in the Guelph recovery analysis - Met with Dave Jackson to discuss the build of material database

09/14/06

13.0

09/15/06

6.0

Page 78 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/18/06

HOURS 11.0

DAILY LOG Activities during the day included: - Analyzed, reviewed and other work related to the preparation of the 4th quarter recovery plan - Met with Robert Phillips, Scott Baird and Satish Patel to discuss effect of DCX's announcement of November plant shutdown and the elimination of shipments to China on sales - Met with Aida Braga to discuss interfaces into the IFW general ledger - Met with Satish Patel to discuss the impact on the DCX shutdown on the cost reduction plan Activities during the day included: - Analyzed, reviewed and other work related to the preparation of the 4th quarter recovery plan - Reviewed 6+6 recovery excel model - Prepared recovery plan excel model - Prepared revised sales forecast for the months of Oct, Nov and Dec - Met with Robert Phillips to discuss Graz packaging recovery issues - Met with Norm Hewitt to discuss revised intercompany sales forecast for the 4th quarter - Work sessions with Robert Phillips, Scott Barid, Robert Arbughnot, Norm Hewitt and Satish Patel to prepare recovery plan management presentation Activities during the day included: - Presented 4th quarter recovery plan to Frank Macher via teleconference - Prepared for and chaired accounting staff meeting - Prepared analysis of Graz packaging recovery - Prepared analysis of impact of reduction of sales of China - Prepared analysis of impact of reduced sales of instrument panels to DCX Activities during the day included: - Met with Aida Braga to discuss transfer of assets from construction in progress to fixed assets - Participated on a conference call with Jim Thompson, VP Finance, Rod Peckham, and Satish Patel to discus 4th quarter bridge analysis - Prepared Sept flash for week 3 - Met with Robert Phillips and Robert Arbuthnot to discuss product sales for flash report - Teleconference with Brian Nawrocki and follow up work regarding providing E&Y journal information for SEC investigation

09/19/06

15.5

09/20/06

10.0

09/21/06

11.0

Page 79 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/22/06

HOURS 3.8

DAILY LOG Activities during the day included: - Analyzed, reviewed and other work related to reconciliation of Canadian cash balance to bank statements - Met with Aida Braga to discuss the reconciliation of the cash clearing and intercompany accounts - Conference calls with Chris Yi regarding Canadian cash balance and reconcilement of receivables - Met with Shirley Milton, A/R processor and Robert Phillips, plant manager regarding the processing of Graz packaging payments Activities during the day included: - Met with Aida Braga to discuss fixed asset listing - Conference calls with Chris Yi regarding Canadian cash balance and reconcilement of receivables - Met with Shirley Milton, A/R processor and Robert Phillips, plant manager regarding the processing of Graz packaging payments - Met with Robert Phillips regarding staffing of accounting group - Met with Dave Jackson to discuss the build of material database Activities during the day included: - Met with Aida Braga to discuss the reconciliation of the cash clearing and intercompany accounts - Met with Norm Hewitt to review first pass of BATS information provided Southfield budget team - Participated in a controllers conference call chaired by Jim Thompson - Participated in a conference call with Sherry Lewis, Rick Onisko, Maureen Smith and Shirley Milton regarding 092 DCX packaging settlement and attendant balances held in the customer increases pending account Activities during the day included: - Call with Rick Onisko to discuss progress of analysis of Graz receivables to support the application of DCX Graz packaging settlement - Met with Norm Hewitt, Satish Patel, Robert Phillips to review Norm's initial analysis of BATS information provided Southfield budget team - Met with Mike Vincent to discuss accounting department staffing - Analyzed, reviewed and other work related to understatement of cost of goods sold associated with selected sales to Honda - Work session with Mike Vincent, Maureen Smith and Shirley Milton regarding accounting to Honda buy-back transactions

09/25/06

8.5

09/26/06

11.0

09/27/06

11.3

Page 80 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 09/28/06

HOURS 10.5

DAILY LOG Activities during the day included: - Participated in conference call with Norm Hewitt, Satish Patel and Southfield staff to discuss BATS records for Guelph and Brampton - Met with Mike Vincent, Drew Crosier and Robert Phillips regarding potential adjustments to cost of goods sold attributable to accounting for Honda bill backs - Conference call with Mike Vincent and Gary Shaw regarding profitability of assembly performed for Honda - Met with Mike Vincent regarding analysis of costs associated with movement of assembly activities - Analyzed, reviewed and other work related to 2007 movement of assembly activities to the Brampton plant - Met with Shirley Milton regarding status of processing DCX Graz packaging receivables - Met with Robert Phillips and Satish Patel to review week four flash report for Guelph - Reviewed CAR for natural gas powered fork lifts Activities during the day included: - Met with Maureen Smith to discuss Honda bill of material data - Conference call with Maureen Smith and Mike Vincent regarding the Honda bill-backs and Honda bill of materials for the Ridgeline and Civic - Met with Robert Philips, Satish Patel and Dave Edwards regarding restructuring of responsibilities in the accounting department - Met with Maureen Smith and Dave Jackson regarding processing of receivables - Call with Mark Apsey regarding modification of a bill of material report

09/29/06

4.0

TOTAL

185.5

Page 81 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 09/11/06

HOURS 9.1

DAILY LOG Activities during the day included: - Updated the wind down cash model for the last week of August and first two weeks of September actual results - Work session with Fabrics employees regarding reforecasting payroll, severance and benefits for the remainder of the wind down period - Reviewed Fabrics financials for the month of August - Reviewed listing of assets sold by Fabrics and Gordon Brothers Activities during the day included: - Work session with Fabrics employees regarding sales - Updated the Fabrics wind down cash flow model based upon feedback from management - Work session with Fabrics employees regarding collections - Revised disbursements for the remainder of the wind down period Activities during the day included: - Revised the payroll and benefits assumptions on a weekly basis for the remainder of the wind down period - Work session with Fabrics management regarding collections and disbursement assumptions - Revised the severance calculations on a weekly basis for the remainder of the wind down period Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Developed an EBITDA to net cash flow bridge for the month of August - Work session with Fabrics employees regarding EBITDA bridge Activities during the day included: - Updated the Fabrics wind down cash model for last week's actual activity - Work session with Fabrics employees regarding commissions and direct materials to be paid at SWL - Reviewed last week's payroll report versus projected payroll levels at each Fabrics plant - Reviewed last week's collections for Monday through Thursday

09/12/06

9.6

09/13/06

10.3

09/14/06

8.5

09/18/06

9.7

Page 82 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 09/19/06

HOURS 9.8

DAILY LOG Activities during the day included: - Work session with Fabrics employees regarding utility payments - Work session with Fabrics employees regarding collections - Updated the Fabrics cash flow projections Activities during the day included: - Revised the cash flow projections - Reviewed the Fabrics bank balance and determined amounts per assets that we have received this week - Reviewed GMAC lease payment history Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances Activities during the day included: - Work session with Fabrics employees regarding potential write-offs for a/r, inventory and obligations - Prepared an analysis regarding the write-offs for a/r, inventory and obligations - Work session with Fabrics management regarding fixed asset write-offs Activities during the day included: - Work session with Fabrics management regarding status of asset sales, inventory, collections and employee layoffs - Finalized the Fabrics write-off analysis and provided it to corporate - Updated the Fabrics wind down cash model for last week's actual activity - Work session with Fabrics employees regarding accounts payable Activities during the day included: - Updated the Fabrics wind down cash model for last week's collections - Work session with Fabrics management regarding revised layoff schedule - Work session with Fabrics employees regarding the sales forecast - Phone conversation with C&A tax department regarding treatment of sale for tax purposes - Work session to review timing of proposed asset sales

09/20/06

9.4

09/21/06

8.7

09/22/06

8.0

09/25/06

8.6

09/26/06

10.1

Page 83 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 09/27/06

HOURS 9.2

DAILY LOG Activities during the day included: - Work session to update the projections to the Fabrics wind down cash model - Work session with Fabrics management regarding sales projections for the remainder of the wind down - Work session with Fabrics management regarding payroll and severance assumptions - Reviewed the weekly asset tracking analysis, inventory analysis and a/r past due report Activities during the day included: - Conference call with C&A, K&E and Gordon Brothers regarding revised approved sale procedures - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Work session with Fabrics management regarding achieving wind down targets Activities during the day included: - Work session with Fabrics management regarding revised payroll and severance assumptions - Revised the payroll and severance analysis based upon conversations with Fabrics management - Reviewed the latest version of the Gordon Brothers commission schedule - Analyzed the analysis regarding the remaining Dorchester style that is available for sale

09/28/06

8.4

09/29/06

8.0

TOTAL

127.4

Page 84 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/01/06

HOURS 7.7

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for potential investor groups - Updated C&A data room re: Labor Unions - Analyzed outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Refining of Cash Flow Model and supporting databases Activities during the day included: - Updated C&A data room re: Labor Unions - Analyzed outstanding AR balances, AR roll forward, customer's compliance with payment terms Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Analyzed, documented, and reported C&A's accounts receivable collection efforts and results - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Updated C&A data room re: Labor Unions - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: Tooling cash receipts - Analyzed and forecasted the AP balances for 4th Qtr 2006 - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Refining of Cash Flow Model and supporting databases

09/02/06

1.5

09/05/06

11.2

09/06/06

12.2

Page 85 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/07/06

HOURS 11.9

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed historical data related to C&A Mexico in order to forecast cash flow - Analyzed and reported AR balances for hypothetical liquidation analysis - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Collaborated with C&A and KZC personnel to compile and report comprehensive listing of rejected and scheduled to reject real estate leases - Meeting re: transitioning specific AR reporting to C&A personnel - Analyzed and forecasted the AP balances for 4th Qtr 2006 - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed and explained actuals versus budget variances - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

09/08/06

7.5

09/14/06

12.3

Page 86 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/15/06

HOURS 7.7

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed outstanding AR balances, AR roll forward, customer's compliance with payment terms - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed outstanding AR balances, AR roll forward, customer's compliance with payment terms - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Collaborated with KZC and C&A personnel to analyze equipment leases - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

09/18/06

10.1

09/19/06

11.4

Page 87 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/20/06

HOURS 12.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed balance sheet accounts for reasonableness - Meeting re: monthly payroll cut-off - Meeting re: pre-petition AR settlements - Analyzed and reported AR balances for hypothetical liquidation analysis - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

09/21/06

11.8

09/22/06

8.0

Page 88 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/25/06

HOURS 11.0

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Meeting re: Canadian cash and AR accounts - Meeting re: cash application - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: Canadian cash and AR accounts - Meeting re: Tooling AR and cash receipt - Analyzed and reported AR balances for hypothetical liquidation analysis - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Updated C&A virtual data room re: labor agreement and retiree benefits - Refining of Cash Flow Model and supporting databases

09/26/06

11.2

09/27/06

12.5

Page 89 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING)

DATE 09/28/06

HOURS 11.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury and Accounts Payable departments, timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: Accounting behind Carcorp - Meeting re: Tooling cash receipts and subsequent application - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury and Accounts Payable departments, timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: professional fee reconciliation - Meeting re: Tooling cash receipts and subsequent application - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

09/29/06

7.4

TOTAL

179.4

Page 90 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 09/01/06

HOURS 5.0

DAILY LOG Activities during the day included: - Updated Asset Sales Proceeds CF projection schedule w/ E. Atkinson - Updated EE count by month analysis - Updated actual to the Weekly Cash Flow model Activities during the day included: - Updated actual cash flow in the weekly actual cash flow model - Followed up with contact for cash flow actual input - Updated the monthly EE count summary per the prior weekly actual employee count from Fabrics HR - Updated the actual and projected cash flow for asset sales and revised asset sales tracking schedule accordingly - Reviewed prior week's bank statement to confirm cash flow received in asset sales Activities during the day included: - Continued updating actual cash flow in the weekly actual cash flow model - Followed up with contact for cash flow actual input - Updated the monthly EE count summary per the prior weekly actual employee count from Fabrics HR - Updated the actual and projected cash flow for asset sales and revised asset sales tracking schedule accordingly - Reviewed the drafted cash flow projection model with T. Crane Activities during the day included: - Finalized the weekly package for the weekly call - Participated in the weekly Fabrics bank conference call - Started to setup the weekly actual cash flow model for the following week - Continued to update the detailed asset sales schedule - Created and prepared the GB commission schedule - Reviewed the GB Asset Sale's Agreement to gain an understanding about the commission pay plan related to asset sales Activities during the day included: - Started to re-set the weekly actual cash flow model for the following week - Continued to update the detailed asset sales schedule and tracked corresponding invoices to related asset sales - Created and prepared the GB commission schedule - Reviewed the GB Asset Sales Agreement to gain an understanding about the commission pay plan related to asset sales

09/05/06

13.2

09/06/06

12.8

09/07/06

11.0

09/08/06

8.2

Page 91 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 09/11/06

HOURS 11.0

DAILY LOG Activities during the day included: - Prepared and updated weekly inventory value comparative analysis - Prepared Textron lease restructuring summary analysis - Reviewed and revised monthly EE count projection for August - Prepared and updated weekly actual cash flow analysis - Reviewed weekly cash flow projection model Activities during the day included: - Prepared the weekly package for Thursday's creditor call - Participated in weekly creditor's conference call - Reviewed procedures to update Fabric's weekly Cash Flow Projection model - Reviewed three GECC lease lists and prepared to create a consolidated master list of asset sales on leased equipment Activities during the day included: - Discussed with C&A Fabrics counterpart and prepared and updated the detailed asset sale list for assets not sold - Discussed with C&A counterpart the assets remaining, but not sold list Activities during the day included: - Participated in the weekly creditors phone call - Continued updating the detailed asset sale list for assets not sold for GB - Updated the Employee Count Summary based on the revised Termination Plan Activities during the day included: - Prepared and updated weekly inventory value comparative analysis - Reviewed and revised Monthly EE count projection for August - Prepared and updated weekly actual cash flow analysis - Reviewed weekly cash flow projection model Activities during the day included: - Updated actual cash flow related to asset sales - Updated Asset Sales Proceeds CF projection schedule - Updated EE count by month analysis - Reviewed prior week's bank statement to confirm cash flow received in asset sales

09/12/06

10.8

09/13/06

11.9

09/14/06

8.5

09/15/06

8.0

09/18/06

9.0

Page 92 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 09/19/06

HOURS 9.8

DAILY LOG Activities during the day included: - Continued updating actual cash flow related to asset sales - Updated Asset Sales Proceeds CF projection schedule - Reviewed updated Fabric's Employee Termination Plan with HR manager - Updated the Monthly EE count according to the revised Employee Termination Plan Activities during the day included: - Prepared and updated weekly inventory value comparative analysis - Reviewed and revised monthly EE count projection for the remainder of the wind down period - Prepared and updated Asset Sales Tracking Report and updated the cash flow projection of the asset sales Activities during the day included: - Finalized the weekly package for Creditor committee phone call every Thursday - Participated in the weekly creditors conference call - Updated GB Commission Summary schedule based on the asset sales made by GB - Reconciled the GB commission summary schedule to the asset sale tracking report - Revised consolidated detailed asset available for sale report based on changes made by Farmville plant personnel Activities during the day included: - Continued to update consolidated detailed asset available for sale report based on invoices received - Reviewed the prepared consolidated detailed asset available for sale report with C&A counterpart for accuracy - Prepared and followed up with C&A counterpart on Dorchester inventory value and week over week discrepancy

09/20/06

10.0

09/21/06

9.4

09/22/06

8.0

Page 93 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 09/25/06

HOURS 8.5

DAILY LOG Activities during the day included: - Reviewed three master asset lease agreements between C&A Fabrics and ORIX - Created and prepared ORIX asset lease amortization model - Followed up on asset sales that took place during the week and tracked invoices for asset sales that had taken place - Reviewed Fabrics weekly bank statement to reconcile cash flow from the asset sales in the previous week Activities during the day included: - Continued to build the ORIX asset lease amortization model based on ORIX master lease agreements with C&A - Followed up on new asset sales that took place during the week and updated the asset sales transaction and cash flow in the asset tracking report accordingly - Updated the consolidated detailed asset sales report - Updated the consolidated detailed assets available for sale report to C&A Activities during the day included: - Prepared the weekly package for every Thursday's creditor call - Reviewed three GECC lease lists and prepared to create a consolidated master list of asset sales on leased equipment Activities during the day included: - Continued to prepare the weekly package for Creditor committee - Participated in conference call with K&E, GB, and C&A Corporate on new asset sales procedures after GB auction - Updated GB Commission Summary schedule based on the asset sales made by GB - Reconciled the GB commission summary schedule to asset sale tracking report

09/26/06

9.5

09/27/06

9.8

09/28/06

9.5

Page 94 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 09/29/06

HOURS 8.0

DAILY LOG Activities during the day included: - Updated consolidated detailed asset available for sale report based on invoices received - Reviewed the prepared consolidated detailed asset available for sale report with C&A counterpart for accuracy - Continued updating GB commission summary schedule based on the new asset sales tracking report

TOTAL

191.9

Page 95 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 09/06/06

HOURS 0.5

DAILY LOG Activities during the day included: - Orientation on Disclosure Statement Activities during the day included: - Sorting GM ATB by date - Entering legal entity names into GM ATB - Introduction to various members of the C&A and KZC staff - Meeting with P. Agrawal and J. Allore pertaining to hostage payments to vendors Activities during the day included: - Documented legal entity names for GM ATB plant invoices - Started to organize GM ATB by program - Assisted M. Lymbery to copy and print various plant operation documents Activities during the day included: - Reconciling GM invoices that had been paid by GM in August - Working with P. Agrawal to fully document all GM invoices - Creation of summary schedule for forthcoming GM binders Activities during the day included: - Began organizing GM invoices by program - Reconciled newly paid GM invoices on ATB - Began process of organizing GM ATB invoice book Activities during the day included: - Continued to organize GM invoices by program - Began process of organizing GM ATB invoice book - Reconciled actual C&A cash statements versus forecasts for third and fourth quarter 2006 Activities during the day included: - Finalized and delivered GM ATB invoices to BBK - Began organizing Ford ATB book by invoice number - Began process of sorting Ford invoices by program

09/07/06

11.0

09/08/06

8.3

09/11/06

11.8

09/12/06

10.2

09/13/06

12.5

09/14/06

10.5

Page 96 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 09/15/06

HOURS 8.0

DAILY LOG Activities during the day included: - Coordinated with AR to find missing Ford ATB invoice TPO and PPAP documentation - Continued to organize all of Ford ATB invoices into deliverable book - Helped organize Nissan presentation Activities during the day included: - Marrying amendments by business managers of tooling purchase order numbers to PAS master list Activities during the day included: - Continuing to organize the PAS master list of TPOs for BBK - Presented TPO list for review and ultimately for submission to BBK - Finalized Nissan presentation binders Activities during the day included: - Began transition of Daily Cash Flash duties from C. Yi - Orientation of daily actual reporting to be done weekly - Setting up various shared access to C&A group drives Activities during the day included: - Began documentation process for Daily Cash Flash to ultimately pass along to C&A staff - Worked with A. Armentrout to get plant purchase orders for BBK Activities during the day included: - Tracking down any GM invoices not included in BBK's binders - Updating the GM binders to include the newly found invoices for which we previously had no information - Continuing progression to take over daily cash flash duties Activities during the day included: - Sorted payment due dates of all Ford invoices with help of V. Kopke and R. Robson - Began process of aging the Ford invoices - Continued process of working on daily cash flash

09/17/06

2.0

09/18/06

11.3

09/19/06

10.7

09/20/06

11.2

09/21/06

10.4

09/22/06

8.0

Page 97 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 09/25/06

HOURS 12.1

DAILY LOG Activities during the day included: - Helped track down and deliver recent missing GM tooling invoices for BBK with help form S. Lewis - Began building a summary schedule of the Ford invoices sorted by date past due and program - Continued orientation of daily actual protocol, specifically the benefits information Activities during the day included: - Finalized the pulling together of data pertaining to Ford outstanding ATB, including vendor payarounds, direct plant payments and unapplied cash to determine exact amount owed by Ford - Helped organized BBK Trust Fund I documentation for M. Cervi - Collected more backup documentation for Ford invoice binder Activities during the day included: - Creation of aging summary for all of Ford invoices - Coordinating with M. O'Rourke and B. Murphy to finalize Ford invoice documentation and aging presentation summary - Worked with M. Cervi to document GM AR account balances and setoffs Activities during the day included: - Created new daily cash flash roll forward model - Continued orientation on weekly actuals with C. Yi - Began assisting S. Martinez in distributing daily Fabrics bank balance information Activities during the day included: - Continuing to work with V. Kopke and R. Robson to find any missing PPAP and TPO documentation - Worked with C. Yi on restructuring cost reporting for weekly actuals reports - Contacted T. Drainville to disseminate any restructuring cost discrepancies

09/26/06

11.4

09/27/06

8.5

09/28/06

10.2

09/29/06

8.0

TOTAL

176.6

Page 98 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 LAURIE VERRY PARA-PROFESSIONAL

DATE 09/07/06

HOURS 0.5

DAILY LOG Activities during the day included: - Preparation of time descriptions for E. Kardos and L. Verry Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Reviewed affidavit Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures

09/12/06

2.0

09/13/06

1.0

09/14/06

2.0

09/19/06

0.3

09/21/06

1.5

09/27/06

1.0

TOTAL

8.3

Page 99 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ANITA SINGH PARA-PROFESSIONAL

DATE 09/01/06

HOURS 1.0

DAILY LOG Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures Activities during the day included: - Read and reviewed conflict data for relationship disclosures

09/05/06

3.0

09/06/06

1.0

09/07/06

1.0

09/08/06

1.5

TOTAL

7.5

Page 100 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 09/01/06

HOURS 0.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

09/05/06

1.0

09/06/06

0.5

09/07/06

0.5

09/14/06

0.5

Page 101 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 09/18/06

HOURS 1.0

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

09/19/06

0.5

09/20/06

0.5

09/25/06

0.5

09/27/06

0.5

Page 102 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 09/28/06

HOURS 0.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

TOTAL

6.5

Page 103 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 KATHLEEN MAHON PARA-PROFESSIONAL

DATE 09/06/06

HOURS 8.0

DAILY LOG Activities during the day included: - Collect and enter time and expense reports Activities during the day included: - Verify accuracy of expenses submitted Activities during the day included: - Create initial schedules for monthly invoice Activities during the day included: - Begin gathering data for next monthly invoice Activities during the day included: - Prepare draft invoice Activities during the day included: - Complete processing of final invoice

09/11/06

7.5

09/15/06

7.5

09/19/06

8.5

09/22/06

8.5

09/28/06

9.0

TOTAL

49.0

Page 104 of 105

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG SEPTEMBER 2006 SUZANNE MACKAY PARA-PROFESSIONAL

DATE 09/01/06 09/05/06 09/06/06 09/07/06 09/08/06 09/11/06 09/12/06 09/13/06 09/14/06 09/15/06 09/18/06 09/19/06 09/20/06 09/21/06 09/22/06 09/25/06 09/26/06 09/27/06 Total

HOURS 0.4 0.4 0.6 0.9 0.4 0.3 0.5 0.7 0.9 0.6 0.5 1.3 0.9 0.8 0.5 0.6 0.7 0.7 11.7

DAILY LOG Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities

Page 105 of 105

EXHIBIT C-2 Summary of Hours Billed by Professionals and Para-professionals For the Period from October 1, 2006 through October 31, 2006
Hours October 282.0 246.0 239.5 29.0 106.0 211.5 101.5 168.4 256.5 227.9 244.4 195.6 175.7 230.1 193.8 1.0 195.5 181.0 197.4 169.1 225.4 3,877.3 Hourly Rate $685.00 $625.00 $625.00 $605.00 $565.00 $510.00 $510.00 $485.00 $485.00 $465.00 $445.00 $445.00 $435.00 $390.00 $380.00 $375.00 $350.00 $350.00 $325.00 $325.00 $225.00 Compensation October $193,170.00 153,750.00 149,687.50 17,545.00 59,890.00 107,865.00 51,765.00 81,674.00 124,402.50 105,973.50 108,758.00 87,042.00 76,429.50 89,739.00 73,644.00 375.00 68,425.00 63,350.00 64,155.00 54,957.50 50,715.00 1,783,312.50

Professional John Boken William Murphy David Orlofsky Rodney Peckham Charles Carnaval Bret Fernandes Mark Lymbery John Sharpe Lee Smith Lyle Potash Tadd Crane Mark Cervi Dana Frazier Julie Black Puneet Agrawal Elizabeth Kardos Mark Lubin Scott Martinez Christopher Yi Leane Guo Eric Heller Total for Profe ssionals Para-professional Laurie Verry Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Profe ssionals & Para-professionals

2.7 29.0 54.7 11.9 98.3

$190.00 $75.00 $75.00 $75.00

513.00 2,175.00 4,102.50 892.50 7,683.00

3,975.6

$1,790,995.50

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from October 1, 2006 through October 31, 2006
October $175,427.21 16,517.86 4,198.55 939.18 174.00 10.00 24.30 57.84 $197,348.94

Travel and Lodging Meals Telephone Direct Costs Fax Charges-In Fax Charges-Out Photocopies Postage Total Expenses and Other Fees

K&E 11262007.3

Invoices for the Period October 1, 2006 through October 31, 2006 (See Attached)

2
K&E 11262007.3

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/01/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated schedules re: projected 2007-2010 revenues - Outlining of outstanding issues in GM customer agmt negotiations - Revising of C&A Board presentation re: financial projections - Phone call re: financial projections and C&A Board presentation - Assessment of cash sources/uses analysis and feasibility issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting with C&A management re: review of C&A Board presentation - Revising of C&A Board presentation to incorporate mgmt comments - Preparation for meeting with DCX re: customer agreement issues - Meeting to review status of C&A Europe claims and recovery timeline - Phone call re: Honda issues and concerns with draft customer agmt - Refining of estimated risk adjustments to financial projections - Meeting re: status of discussions with Ford on Hermosillo pricing - Review of revised financial projections and risk adjusted figures - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for call with Secured Lenders re: forecast and strategy - Outlining of alternative strategies for discussion with Secured Lenders - Updating of C&A Board materials re: financial projections and risks - Review of and follow-up in communications re: various labor issues - Conference call with Secured Lenders re: forecast and case strategy - Assessment of Plastics YTD performance on cost saving initiatives - Review of updated materials re: status of Williamston sale process - Participation in meeting with DCX re: customer agreement issues - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

10/02/06

12.0

10/03/06

10.0

Page 1 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/04/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of information re: proposed corporate RIF and costs - Conference call re: status of GM customer agreement and next steps - Review of updated preference payment analysis and opportunity - Drafting of cash flow and liquidity update for C&A Board call - Finalizing of presentation materials for C&A Board call - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Preparation for and participation in C&A Board conference call - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: strategies for resolution of outstanding Convertibles issues - Participation in meeting re: Plastics plant rationalization strategy - Meeting re: labor negotiation issues, strategy and timeline - Meeting with advisors to Secured Lenders re: financial forecast - Review and revising of draft letter to Ford re: tooling invoices - Outlining of comments to draft affidavit re: tooling issue - Meeting re: initiation of analysis of sale/wind down scenario - Participation in meeting with GECC re: settlement alternatives - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of comments to draft motion re: corporate RIF - Review of draft letter to AAI re: general terms for customer agreement - Addressing of issue relating to allocation of pension payment - Preparation for and participation in meeting with JCI re: C&A assets - Outlining of key assumptions for sale/wind down scenario analysis - Follow-up on preparation of materials to support GM negotiations - Phone call re: background on Ford tooling issue for potential litigation - Update conference call with Committee representatives and advisors - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours

10/05/06

12.0

10/06/06

10.0

10/07/06

Page 2 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/08/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Revising of listing of outstanding issues in OEM customer agreements - Assessment of operating risks given status of OEM negotiations - Updating of KZC objectives and action plans for week of 10/09/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Participation in C&A senior management meeting - Phone call with GM representatives re: customer agreement issues - Meeting re: update on Mayco situation and consolidation opportunity - Preparation for 10/11/06 meeting with Secured Lenders and advisors - Review and sign-off on updated 13-week cash flow forecast - Outlining of comments to draft letter to Ford re: Hermosillo pricing - Meeting re: Hermosillo pricing issues and alternatives with Ford - Review and revising of template for sale/wind down recovery analysis - Review and sign-off on updated 13-week cash flow forecast - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of information relating to cost of secondary tooling - Preparation and participation in meeting with AAI re: Convertibles - Revising of notes to financial projections and supporting materials - Outlining of alternative approaches to sale/wind down process - Conference call re: strategy for 10/11/06 call with Secured Lenders - Meeting re: estimation of recoveries under sale/wind down scenario - Meeting re: latest communications with Ford and timeline for action - Review of outstanding Ford issues and recommended resolutions - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

10/09/06

12.0

10/10/06

12.0

Page 3 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/11/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of draft complaint re: outstanding Ford tooling invoices - Review of accumulated correspondence with Ford re: various issues - Preparation for meeting with Secured Lenders re: case strategy - Meeting with Secured Lenders and advisors re: case strategy - Outlining of final asks to OEMs re: customer agreements - Meeting re: range of recoveries under sale/wind down scenario - Meeting with CEO, CFO, GC re: Secured Lender mtg and follow-up - Phone call re: corporate RIF list and estimated severance costs - Phone call re: strategy for addressing C&A Europe claims issues - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of draft affidavit re: intercompany accounting procedures - Preparation for and attendance at Court hearing re: corporate RIF - Meeting with GM advisors re: tooling obligations and issues - Assessment of assumptions re: sale/wind down scenario - Meeting re: alternatives for resolving outstanding Ford issues - Review of letter from Ford Mexico re: Hermosillo pricing and production - Meeting re: IAG tooling issue and alternatives for resolution - Communication with GECC re: return of rejected lease equipment - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of updated analysis re: recoveries under sale/wind down - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Meeting re: additional analysis for sale/wind down scenario - Conference call with C&A professionals re: case strategy and issues - Phone call with agent for Secured Lenders re: proposed Ford strategy - Update conference call with Committee representatives and advisors - Meeting with Ford representatives re: Hermosillo pricing issue - Conference call re: Ford meeting and recommended action plan - Providing guidance to K&E and KZC professionals on various issues

10/12/06

14.0

10/13/06

14.0

Page 4 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/14/06

HOURS 8.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone calls with C&A management re: Hermosillo and Ford - Review of communication from Ford re: Hermosillo pricing - Conference call re: restart of Ford production at Hermosillo - Outlining of timeline for resolution of Ford commercial issues - Review of updated Hermosillo pricing analysis and support - Analysis of support for outstanding Ford tooling invoices - Outlining of key points for response to media re: Hermosillo shutdown - Outlining of employee communication points re: Hermosillo shutdown - Analysis of updated Plastics plant operating results - Review of assumptions re: outcomes under sale/wind down scenario Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Review of assumptions re: outcomes under sale/wind down scenario - Analysis of sensitivity of assumptions in sale/wind down scenario - Meetings with CFO and Controller re: revisions to operating forecast - Phone call re: suggested revisions to sale/wind down assumptions - Outlining of key objectives in sale/wind down scenario - Outlining of key creditor recovery risks and issues in sale/wind down - Drafting of detailed presentation re: sale/wind scenario assumptions - Updating of KZC objectives and action plans for week of 10/16/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Updating of creditor recovery analysis re: sale/wind down scenario - Meeting with C&A mgmt re: situation, action plan and responsibilities - Meeting re: strategies for addressing outstanding OEM issues - Meeting with Lazard re: M&A strategies for Plastics plants - Review of updated liquidity analysis and potential funding requirements - Review and revising of proposed timeline for sale/wind down scenario - Meeting re: strategies for resolution of GECC and Textron issues - Refining of key creditor recovery risks and issues in sale/wind down - Ongoing assessment of situation and strategic alternatives - Updating of KZC objectives and action plans for week of 10/16/06

10/15/06

10.0

10/16/06

12.0

Page 5 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/17/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for and participation in meeting with Ford re: Hermosillo - Conference call re: status of and next steps relating to Convertibles - Review of analysis re: proposed changes to GM service parts pricing - Review of draft Ford waiver and release re: commercial issues - Revising of draft employee communication re: Ford issues and status - Meeting re: strategy for responding to media inquiries relating to Ford - Addressing of issue re: transfer of net proceeds from Fabric wind down - Drafting of detailed assumptions for presentation on sale/wind down - Resolution of issues re: return of rejected leased equipment - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for meeting with DCX re: stand-alone POR requirements - Review of draft Carpet & Acoustics management presentation - Meeting with VP-Communications re: media inquiries and response - Conference call re: proposed amendment to DIP financing - Participation in meeting with Venture re: interest in C&A facilities - Participation in meeting with DCX re: stand-alone POR requirements - Meeting with CEO, EVP-Commercial re: DCX follow-up requirements - Preparation for and participation in C&A Board conference call - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of updated reconciliation of GM pre-petition receivables - Meeting re: supporting documentation for Ford tooling invoices - Meeting re: status of resolving remaining commercial issues with Ford - Phone call with CEO re: stand-alone POR and sale/wind down options - Outlining of potential groupings of Plastics plants for sale process - Phone call re: key issues to include in accommodation agreement - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

10/18/06

12.0

10/19/06

12.0

Page 6 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/20/06

HOURS 8.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of comments to initial draft of accommodation agreement - Meeting re: updating of Ford PO's relating to Hermosillo - Review and sign-off on C&A Monthly Operating Report for 09/06 - Conference call with Lazard re: Plastics plant information packages - Meeting re: status of IRS examination and settlement alternatives - Review of updated memorandum re: DIP amendment request - Update conference call with Committee representatives and advisors - Phone call with advisors to Secured Lenders re: accommodation agmt - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Refinement of draft presentation re: sale/wind down scenario - Phone call with advisors to Secured Lenders re: accommodation agmt - Updating of KZC objectives and action plans for week of 10/23/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Revising of action plan, responsibilities and timeline for sale process - Conference call re: Convertibles issues and strategies for resolution - Participation in C&A senior management meeting via conference call - Conference call re: preparation for 10/24/06 meeting with UAW / USW - Review of updated estimates for administrative and priority claims - Phone call re: status of updating of Ford PO's relating to Hermosillo - Phone call re: upcoming insurance renewals and estimated costs - Review of revised forecast for November and estimation of cash needs - Preparation for presentation to Secured Lenders re: sale/wind down - Providing guidance to K&E and KZC professionals on various issues

10/21/06 10/22/06

2.0

10/23/06

10.0

Page 7 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/24/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting with UAW / USW re: case developments and strategy - Meeting re: process for catch-up from Ford on Hermosillo pricing - Conference call with Secured Lenders re: sale/wind down plan - Conference call re: draft accommodation agreement and action plan - Meeting re: proposed resolution to GM tooling motion - Conference call with TMS re: case status, key issues and strategy - Meeting re: proposed rejection of corporate aircraft lease - Phone call re: status of resolution of commercial issues with Ford - Analysis of flash report re: estimated October revenue and EBITDA - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of key points for potential testimony at status conference - Review of initial draft of OEM access agmt and outlining of comments - Meeting re: logical groupings of Plastics plant for sale process - Review and revising of draft proffers for exclusivity hearing - Conference call re: status conference issues, concerns and strategy - Addressing of issues re: CEO comments to media during speech - Review of letter from WLRoss re: offer for certain Plastics plants - Meeting with K&E and Committee counsel re: status conference - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of draft order re: resolution of GM tooling issue - Meetings with various constituencies re: status conference issues - Preparation for potential testimony at status conference - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Attendance at and participation in status conference with Judge - Review and revising of draft employee communication re: case status - Phone call with WLRoss representatives re: Plastics sale process - Outlining of mgmt process for addressing daily sale/wind down issues - Providing guidance to K&E and KZC professionals on various issues

10/25/06

12.0

10/26/06

14.0

Page 8 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/27/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Assessment of groupings of Plastics plants for marketing and sale - Phone call re: upcoming liquidity requirements and strategy - Phone call with advisor to Secured Lenders re: sale process issues - Conference call re: Plastics sale process strategy, issues and timing - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call with KZC C&A project team re: case developments - Review of communications re: status of resolution of Ford issues - Phone calls re: OEM issues and accommodation agreement strategy - Review of updated draft of accommodation agreement - Addressing of C&A management concerns re: accommodation agmt Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Assessment of potential OEM funding requirements for November - Review of proposed groupings of Plastics plants for M&A process - Updating of KZC objectives and action plans for week of 10/30/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of GM comments to draft accommodation agreement - Leadership of daily senior mgmt meeting re: sale process issues - Review of draft notification to DIP Lenders re: October pension pymt - Conference call with GM re: accommodation agreement issues - Meetings re: status of Plastics plant information materials - Phone call with Lazard re: Carpet & Acoustics sale process - Meeting with Plastics mgmt team re: decision making in operations - Addressing of issues relating to proposed rejection of aircraft lease - Conference call re: accommodation agreement strategy and timeline - Providing guidance to K&E and KZC professionals on various issues

10/28/06

2.0

10/29/06

2.0

10/30/06

10.0

Page 9 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 10/31/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily senior mgmt meeting re: sale process issues - Meeting re: workers compensation insurance for 2007 - Meeting re: LC requirement for alternative resin supply agreement - Addressing of issues re: St. Louis and WPCarey leases - Conference call with advisors to Secured Lenders re: OEM issues - Conference call with Honda representatives re: case update - Meeting re: action plan for resolving Ford pricing issues at Hermosillo - Review and revising of employee update communications - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

TOTAL

282.0

Page 10 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/02/06

HOURS 10.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Mexico cash analysis - GM tooling reconciliation follow-up - GECC payoff stip follow-up with Giuliani - International claim documentation update - 5 year forecast analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Conference call re GM tooling affidavit - GM tooling reconciliation analysis - GECC pay off stip reconciliation - GECC AR recon conf call - International claim documentation update - Hypothetical liquidation analysis for the disclosure statement Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Conference call re GM tooling affidavit - GM tooling reconciliation analysis - Conf call with Jeff Kies re Dura GM tools - 4th Q betide volume impact analysis - GM affidavit conf call with Carson Fischer - Next steps discussion on D&O per Tim Trenary, R. Stasch and S. Fox - Europe to Europe Intercompany Claims - Cash flow meeting w/ Masanovich, Kies and Thompson - Internal meeting re hypothetical wind down plan assumptions Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - GM Tooling Motion - status update meeting - GM tooling reconciliation analysis - GM affidavit conf call with Carson Fischer - 8/31 balance sheet recovery analysis for Plan B - Review preliminary Plan B assumptions

10/03/06

12.7

10/04/06

13.2

10/05/06

9.7

Page 11 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/09/06

HOURS 12.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Call with Giuliani re GECC reconciliation - GM tooling reconciliation analysis - GM Tooling meeting with Smail, St. Clair et al re all tooling - 8/31 balance sheet recovery analysis for Plan B - Review preliminary Plan B assumptions in Plan B analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Plan B update analysis meeting - GM tooling reconciliation analysis - Discuss question re specific vendors impacting GM's tooling motion - Follow up re administrative loan amount question - Review draft complaint against OE focusing on the tooling section - Sept month end AR analysis - 8/31 balance sheet recovery analysis for Plan B - Review preliminary Plan B assumptions and recovery analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Plan B update analysis meeting - GM tooling reconciliation analysis - Follow up re GM motion regarding the Relevant Tools - GECC payoff amount analysis - Review draft complaint against OE focusing on the tooling section - International Claim documentation follow-up - Mercedes AR analysis - 8/31 balance sheet recovery analysis for Plan B Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - GM tooling reconciliation analysis - Follow up re GM motion regarding the Relevant Tools - GECC payoff amount analysis - Analysis of weekly cash flow forecast assumptions for 4th Q budget - International Claim documentation follow-up - Draft DIP amendment request memo

10/10/06

12.7

10/11/06

12.4

10/12/06

13.2

Page 12 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/13/06

HOURS 8.3

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up re GM motion regarding the Relevant Tools - GECC payoff amount analysis - Analysis of 13 week 4th Q cash flow budget - International Claim documentation follow-up - Plan B AR analysis Activities during the day included: - Conf call re Plan B re workers comp LC impact - Prep for and participate on 13 week cash flow forecast conf call with Capstone Activities during the day included: - Follow up re DIP 13 week forecast certificate Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Plan B analysis re cash and AR - 13 week forecast meeting with A&M - Analysis of 13 week 4th Q cash flow budget - Conf call with BBK re Plastics info request and follow up - Tooling and capex forecast meeting with Commercial and Manufacturing groups for 4th Q and 1st Q spend forecasts Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Fabrics liquidation analysis and meeting with Capstone re Fabrics and information follow up - DIP agreement amendment draft - GM tooling motion discovery follow-up - Hypothetical liquidation analysis for disclosure statement - Analysis of 13 week 4th Q cash flow budget - Conf call with BBK re Plastics info request and follow up - Follow up re BBK information request

10/14/06

1.0

10/15/06

1.0

10/16/06

10.9

10/17/06

13.7

Page 13 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/18/06

HOURS 12.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Develop Plan B cash flow reporting template - Tooling forecast analysis for major programs - Cash flow analysis in Plan B scenario - Hypothetical liquidation analysis for disclosure statement - DIP amendment discussions with K&E and C&A - Conf call with BBK re Plastics info request and follow up - Analysis of AR recoveries in Plan B scenario Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of cash flow forecasting and reporting for Plan B - Tooling forecast analysis for major programs - Meeting with Bib and Capstone re outlines of Plan B - Meeting with Smail re Ford tooling response - DIP amendment discussions with K&E and C&A - Conf call with BBK re Plastics info request and follow up - Analysis of AR recoveries in Plan B scenario Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of cash flow forecasting and reporting for Plan B - Tooling forecast analysis for major programs - DCC tooling reconciliation meeting with BBK - Analysis of AR recoveries in Plan B scenario Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of cash flow forecasting and reporting for Plan B - Tooling forecast analysis for major programs - Ford tooling AR meeting with GT - DCC tooling meeting - GM tooling motion response follow up - DIP amendment request follow up

10/19/06

12.2

10/20/06

8.3

10/23/06

11.0

Page 14 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/24/06

HOURS 13.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of cash flow forecasting and reporting for Plan B - Tooling forecast analysis for major programs - Discuss cash flow reporting and current status with K Andrews - GM tooling motion response follow up - DIP amendment request follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of interim November weekly cash flow budget for Plan B - Meeting with BBK re cash flow budget - Conf call with C&A team and Ford re open tooling receivables - GM Tooling motion follow up - DIP amendment request follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of interim November weekly cash flow budget for Plan B - Tooling Accounting follow up meeting - Meeting with BBK re cash flow budget - Follow up re specific vendor payments related to amended GM tooling motion - Conf call with C&A team and Ford re open tooling receivables Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Asset Review Discussion - Ford tooling reconciliation pre meeting and Ford Tooling Reconciliation meeting between C& A and Grant Thornton - Meeting with BBK re cash flow budget - Follow up re specific vendor payments related to amended GM tooling motion - Meeting with DCC re Plastics alternatives

10/25/06

13.3

10/26/06

13.1

10/27/06

8.1

Page 15 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/30/06

HOURS 9.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting re balance sheet asset review effort - Ford tooling reconciliation pre meeting and Ford Tooling Reconciliation meeting between C&A and Grant Thornton - BBK information request follow-up - Follow up re open Toyota Issues - Working session with C&A regarding analysis of outstanding trade A/P Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of weekly cash flow for Plan B budget - Tel call with BBK re cash management alternatives - WC LC and cost meeting with AON and K&E - Working session re accounts payable analysis - Meet with P Chadwick re status update and information follow up - BBK Plan B budget meeting - Working session with C&A regarding analysis of outstanding trade A/P

10/31/06

12.3

TOTAL

246.0

Page 16 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/02/06

HOURS 10.0

DAILY LOG Activities during the day included: - Meeting with CEO, Controller and President of Plastics, EVP of Commercial, Lazard and Kirkland regarding financial projections, Plastics viability, OEM negotiations and Board presentation - Reviewed and revised analysis of 2007 - 2010 sales forecast - Call with GECC regarding lease negotiations - Reviewed analysis of cost to wind down Plastics - Prepared DCX indexing proposal analysis - Reviewed analysis of DCX price relief request - Meeting with Plastics controller regarding personnel issues Activities during the day included: - Revised Plastics wind down analysis - Meeting with Kirkland, CEO and EVP of Commercial to prepare for meeting with DCX - Meeting with the CEO, EVP of Commercial, Kirkland and DCX to discuss price relief and the status of Plastics operations - Meeting with CEO, CFO and President of Plastics to discuss Plastics wind down scenario - Meeting with BBK regarding Plastics wind down scenario Activities during the day included: - Meeting with Plastics management regarding wind down scenario - Call with Kirkland and Lazard regarding financial projections and Plastics wind down scenario - Meeting with General Counsel regarding personnel issues - Meeting with CFO regarding GECC and Textron lease proposals - Call with Wachtell, Lazard, Kirkland, Capstone and CFO regarding financial projections and Plastics wind down - Reviewed analysis of Plastics wind down - Call with BBK regarding Plastics issues

10/03/06

12.0

10/04/06

12.0

Page 17 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/05/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meeting with CFO, CEO and General Counsel to prepare for the meeting with GECC management - Meeting with CFO, CEO, General Counsel and GECC and GE Plastics management to negotiate a lease settlement and Plastics pricing - Meeting with Capstone regarding wind down of Plastics - Meeting with CEO, CFO, EVP of Commercial and DCX commercial team to discuss Plastics wind down - Reviewed analysis of Plastics wind down plan Activities during the day included: - Reviewed analysis of Plastics wind down costs - Reviewed assumptions regarding Plastics wind down costs Activities during the day included: - Reviewed analysis of Plastics wind down costs - Call with Capstone regarding Plastics wind down costs and assumptions - Reviewed Plastics liquidation analysis Activities during the day included: - Reviewed and revised Plastics wind down scenarios - Call with Soft Trim management regarding 2007 - 2010 financial projections for Soft Trim - Call with HR regarding RIF schedule - Meeting with General Counsel regarding Ford and corporate headquarters lease Activities during the day included: - Reviewed and revised Plastics wind down analysis - Prepared assumptions related to Plastics wind down analysis - Call with Lazard regarding asset sale values - Meeting with HR regarding severance analysis - Reviewed financial and personnel information regarding the severance motion - Call with Lazard, Kirkland and management regarding Bank Group meeting

10/07/06

2.0

10/08/06

3.0

10/09/06

12.5

10/10/06

12.0

Page 18 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/11/06

HOURS 8.0

DAILY LOG Activities during the day included: - Meeting with Kirkland, CEO, CFO, General Counsel, EVP of Commercial and Lazard to prepare for Bank Steering Committee meeting - Meeting with Kirkland, CEO, CFO, General Counsel, EVP of Commercial, Lazard, Bank Steering Committee, Capstone, Wachtell regarding customer negotiations and Plastics operations - Reviewed and revised Plastics wind down scenario Activities during the day included: - Meeting with General Counsel regarding personnel issues - Reviewed and revised Plastics wind down scenario - Prepared a presentation regarding Assumptions and Risks and Opportunities of a Plastics wind down - Meeting with CEO, EVP of Commercial and CFO regarding Hermosillo - Meeting with CEO, EVP of Commercial, CFO and President of Soft Trim to discuss Plastics wind down analysis - Call with Capstone regarding Plastics wind down analysis - Meeting with the CFO regarding GECC and Textron leases - Meeting with the General Counsel regarding Ford letter regarding Hermosillo Activities during the day included: - Reviewed and revised Plastics Wind Down Presentation - Call with GECC regarding Hermosillo - Call with BBK regarding Plastics operational issues - Call with Capstone regarding Plastics wind down analysis - Reviewed Plastics Wind Down analysis - Call with Kirkland, CEO, EVP of Commercial and General Counsel regarding Ford Hermosillo negotiations Activities during the day included: - Call with Capstone to review Plastics wind down analysis - Reviewed Plastics wind down analysis - Reviewed and revised Plastics Wind Down Presentation Activities during the day included: - Call with Lazard, Kirkland and General Counsel regarding Plastics wind down, OEM negotiations, GECC, Hermosillo and labor issues - Reviewed and revised the Plastics wind down analysis

10/12/06

11.0

10/13/06

10.0

10/14/06

2.5

10/15/06

4.5

Page 19 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/16/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with the CEO, CFO, Controller, EVP of Commercial, General Counsel, Lazard and Kirkland regarding Plastics wind down, OEM negotiations, labor issues, POR and Hermosillo - Meeting with EVP of Commercial, CFO and Ford commercial team regarding Hermosillo pricing issues - Meeting with Ford, SRR, EVP of Commercial, CFO and Ford commercial team regarding Hermosillo pricing issues - Call with GECC regarding Hermosillo - Reviewed Plastics wind down analysis Activities during the day included: - Reviewed analysis of Hermosillo price increases - Meeting with CFO, EVP of Commercial, Ford commercial representative and Ford regarding Hermosillo and POR - Reviewed Plastics wind down analysis - Meeting with Capstone regarding Plastics wind down analysis - Reviewed analysis of leases by Plant location Activities during the day included: - Call with BBK regarding Plastics wind down - Reviewed and revised Plastics Wind Down Presentation - Meeting with Plastics management regarding Plant shutdown issues - Reviewed analysis of OEM sales by Plastics plant Activities during the day included: - Meeting with BBK regarding the wind down of Plastics - Reviewed and revised Plastics Wind Down Presentation - Reviewed analysis of fixed assets by Plastics plant - Meeting with CFO and EVP of Commercial regarding Ford issues - Reviewed analysis of 2007 Plastics revenue by plant, OEM and program Activities during the day included: - Meeting with Plastics President regarding wind down plan - Call with Kirkland, Capstone, Wachtell, Carson Fischer and Dykema regarding the Accommodation Agreement - Calls with GECC regarding leases and wind down plan - Reviewed equipment lease analysis

10/17/06

12.0

10/18/06

12.0

10/19/06

11.0

10/20/06

8.0

Page 20 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/23/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meeting with Ford and SRR regarding Hermosillo and commercial issues - Meeting with senior management regarding wind down of Plastics, OEM meetings and labor issues - Meeting with Plastics management and CEO regarding plant closure and consolidation scenarios - Reviewed Accommodation Agreement - Reviewed analysis of Plastics wind down budget - Reviewed analysis of GECC lease proposal Activities during the day included: - Meeting with Alvarez regarding wind down analysis - Meeting with President of Plastics, Plastics controller and Plastics operations personnel regarding wind down of Plastics - Call with Lazard regarding asset sales - Meeting with General Counsel regarding SG&A expenses and wind down - Meeting with Controller regarding financial projections - Call with Kirkland regarding asset sales - Reviewed GECC lease proposal Activities during the day included: - Meeting with BBK, Capstone and Plastics management regarding Plastics wind down options - Call with BBK regarding Accommodation Agreement - Call with Lazard regarding sale of Plastics plants - Call with potential buyer regarding sale of Plastics plants - Meeting with HR regarding severance and retention analysis Activities during the day included: - Reviewed and revised Plastics wind down analysis - Meeting with Alvarez regarding Plastics wind down analysis - Meeting with Capstone regarding wind down analysis - Call with Plastics management regarding meeting with BBK and DCX - Meeting with general counsel and CFO regarding ACT agreement

10/24/06

11.0

10/25/06

9.0

10/26/06

12.0

Page 21 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/27/06

HOURS 9.0

DAILY LOG Activities during the day included: - Reviewed and revised wind down budget and related assumptions - Call with senior management, Kirkland and Lazard regarding asset sales, wind down budget and OEM discussions - Meeting with DCX, BBK, Plastics senior management, DCX commercial team and Capstone regarding Plastics wind down plan - Call with potential investor regarding Plastics asset sales - Call with CEO, EVP of Commercial, Kirkland, Lazard, CFO, General Counsel and President of Soft Trim regarding Plastics wind down Activities during the day included: - Call with potential Soft Trim investor regarding financial projections, sales forecast and personnel issues - Reviewed and revised analysis regarding sale and/or closure of Plastics plants Activities during the day included: - Meeting with Wachtell, Dykema, Capstone, JPM, Kirkland and Lazard to prepare for meeting with GM - Meeting with Wachtell, Dykema, Capstone, JPM, Kirkland, Lazard, GM, Greenhill and Honigman regarding Plastics wind down and Accommodation Agreement - Call with senior management and Kirkland regarding wind down plan - Reviewed Plastics wind down analysis - Call with Plastics management regarding asset sales - Call with Lazard regarding the sale of Plastics plants Activities during the day included: - Meeting with Capstone, BBK and Plastics management regarding wind down budget and Plastics plant issues - Meeting with SRR and Plastics management regarding wind down budget and Hermosillo - Call with Kirkland and General Counsel regarding GECC and Hermosillo - Reviewed analysis of GECC leases and restructuring options

10/29/06

2.0

10/30/06

9.0

10/31/06

11.0

TOTAL

239.5

Page 22 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 RODNEY PECKHAM SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT ACCOUNTING FUNCTIONS (PORT HURON) INTERIM GROUP ACCOUNTING FUNCTIONS (PLASTICS - CANADIAN PLANTS)

DATE 10/02/06

HOURS 8.0

DAILY LOG Activities during the day included: - Responded to requests for 2007 budget information - Prepared analysis of outstanding CAR's related to new Chrysler product Activities during the day included: - Follow-up on inquiry from Guelph re CAR for Natural Gas Fueling Station and steps to be taken to get funding approved Activities during the day included: - Participate in numerous calls with Guelph re status of Plant Controller and identified accounting issues - More follow-up with Guelph re CAR for Natural Gas Fueling Station - Follow-up re weekly flash reports due at noon on Thursday - Review completed weekly flash reports and further follow-up re missing reports and identified variances - Summarize data received re announced slowdown of DCX program Activities during the day included: - Review and combine weekly flash reports from assigned manufacturing plants - Finalized analysis of Plastics new Chrysler program - Documented outstanding matter and followed up with new permanent Group Controller

10/03/06

9.0

10/04/06

6.0

10/05/06

6.0

Total

29.0

Page 23 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 10/02/06

HOURS 6.5

DAILY LOG Activities during the day included: - Discussion with Plant Controller forecast and budget process - Review of September preliminary operating results and following up on various accounting system issues - Participation in department transitional meetings Activities during the day included: - Participation in controllers conference call - Preparation of update and changes to 2007 budget preparation files - Assistance in transition of plant accounting duties to Controller - Discussion with Assistant Controller and Controller re. various accounting system issues - Meeting with plant Materials Manager relative to inventory transactional issues Activities during the day included: - Transitional meeting with new Controller for Forecasting and Budgeting process and files - Review and analysis of BATS file for plant 2007 budget process - Participation in manpower reduction meeting - Review of September financial results and analysis of variances Activities during the day included: - Continued review and analysis of September standard cost variances and close implications - Analysis and Discussion with Group Controller of BATS information and forecast volume Activities during the day included: - Update of budget file based on BATS data - Discussion of September results and related identified accounting system issues - Review of October run rate of performance to detect potential issues and manage performance results Activities during the day included: - Preparation for Controller transition meetings - Preparation of September bridge analysis - Analysis and reforecast of 4th quarter forecast - Preparation of inventory adjustment analysis and fixed asset inventory status for fresh start accounting

10/03/06

7.0

10/04/06

10.0

10/05/06

6.0

10/10/06

5.3

10/11/06

10.0

Page 24 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 10/12/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting / Discussion / Analysis of fixed cost variance and inventory fluctuations with Controller, Assistant Controller and Julie Stumpe - Participation in Controller transitions issues - Participation in Budget planning meeting with Plant managers - Preparation of modifications to budget work file to facilitate alternative scenario analyses Activities during the day included: - Participation in conference call on Intelloquence and discussion of implications with Controller and Assistant Controller - Preparation of updated actual information into forecast file to facilitate future analysis - Discussion with Controller and Materials Manager on DCX 2nd shift support and coast analysis Activities during the day included: - Discussion with Plant Manager and Controller re. issues, assumptions and changes impacting 2007 budget and related changes to work file - Discussion with Plant Manager re. impact on 4th quarter of DCX support of 2nd shift - Discussion with Controller re. implications of DCX 2nd shift on 4th quarter Activities during the day included: - Analysis of cost of implementation of 3rd shift at HdG - Development of impact of 2nd shift support for 4th quarter and 2007 budget and additional costs to be absorbed by DCX - Assistance in preparation of September plant operating results repost Activities during the day included: - Continued transition meetings with Controller - Analysis of monthly run rate for evaluation of October performance and continued impact of accounting issues identified in September - Analysis of DCX costs for shut-down reimbursement - Analysis of standard cost variances and related mechanical systems issues impacting general ledger processing

10/13/06

7.0

10/16/06

7.0

10/17/06

8.0

10/18/06

10.7

Page 25 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHARLES CARNAVAL DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERIM PLANT CONTROLLER FUNCTIONS (HAVRE DE GRACE)

DATE 10/19/06

HOURS 9.0

DAILY LOG Activities during the day included: - Participation in meetings with Controller, Assistant Controller and Group/Corporate staff relative to CMI issues at the plant - Preparation of analysis of scrap and materials trends for review of October performance - Discussion of BOM's, scrap, and variances with Controller and Assistant Controller Activities during the day included: - Analysis of standard cost variances and inventory fluctuations during the month and throughout the year - Discussion with Controller on transitional issues - Participation in plant managers meeting relative to performance review, monitoring reporting and corrective action - Review of MTD scrap Activities during the day included: - Discussion with Controller of budget issues and assistance in preparation of changes in budget work file for product mix changes and other assumptions Activities during the day included: - Discussion with Controller of budget assumption changes and modeling support

10/20/06

6.0

10/27/06

1.0

10/30/06

0.5

TOTAL

106.0

Page 26 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 10/02/06

HOURS 9.7

DAILY LOG Activities during the day included: - Participate in regularly scheduled tooling status meeting with C&A personnel - Continue GM open tooling receivable reconciliation and coordinate with BBK on next tool audit locations for GM programs Activities during the day included: - Participate in regularly scheduled tooling status meeting with C&A personnel - Research and prepare documents in relation to GM's request for relief from the automatic stay - Continue with reconciliation efforts relating to open GM tooling receivables - Review DCX tooling purchase order and accounts receivable reconciliation Activities during the day included: - Participate in regularly scheduled tooling status meeting with C&A personnel - Review and comment on letter to Ford in regard to open tooling balances - Assist in preparing summary of Ford tooling receivable balances - Compile data in support of court filings in relation to GM's request for relief from the automatic stay Activities during the day included: - Participate in regularly scheduled tooling status meeting with C&A personnel - Meet with Capstone and C&A personnel regarding status of various leases - Assist in finalization of Carson Fischer's response to GM's amended motion for relief from the stay - Continue to analyze and reconcile GM tooling receivable amounts Activities during the day included: - Develop model of alternative Plan scenario - Work with C&A plant to facilitate payment to tooling vendor Activities during the day included: - Update hypothetical liquidation analysis for inclusion in the disclosure statement - Review tooling accounts receivable data for GM in support of proposed customer agreements - Develop operational and value assumptions around alternative Plan scenarios - Review and comment on secondary tool listing compiled by C&A in connection with proposed customer agreements

10/03/06

11.0

10/04/06

11.4

10/05/06

11.5

10/06/06

9.7

10/09/06

11.2

Page 27 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 10/10/06

HOURS 11.5

DAILY LOG Activities during the day included: - Review and comment on disclosure statement draft projections from Lazard - Participate in regularly scheduled tooling status meeting with C&A personnel - Identify programs for new tooling billings in Aug and Sept - Work with C&A in support of admissions in Carson Fischer court filing relating to GM's request for relief from the automatic stay - Update hypothetical liquidation analysis and distribute for internal review and inclusion in the disclosure statement Activities during the day included: - Review and comment on GM court-filed response regarding relief from the automatic stay proceedings - Review and comment on draft of proposed C&A court filing regarding Ford - Identify Relevant Tooling from the GM Amended Motion believed to be held at suppliers - Bridge hypothetical liquidation analysis balance sheet to Lazard projections - Participate in regularly scheduled tooling status meeting with C&A personnel Activities during the day included: - Meet with C&A management regarding GM tooling position in anticipation of submission of request for payment - Meet with C&A management regarding tooling vendor terms (PPAP vs progress payments) - Review and comment on Ford related correspondence and related data - Participate in regularly scheduled tooling status meeting with C&A personnel Activities during the day included: - Update GM tooling receivable summary for discussion with BBK - Participate in call with SRR regarding Ford tooling - Participate in call with Carson Fischer regarding GM discovery request and draft proposed work plan for response Activities during the day included: - Participate in multiple meetings with C&A regarding 6 month projected cash spend for current tool builds - Follow up with BBK regarding tooling reconciliation efforts for GM - Accumulate and prepare data in response to GM's discovery requests - Participate in phone call with Carson Fischer regarding GM discovery

10/11/06

10.0

10/12/06

12.3

10/13/06

9.4

10/16/06

9.0

Page 28 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 10/17/06

HOURS 11.6

DAILY LOG Activities during the day included: - Accumulate and prepare data in response to GM's discovery requests - Continue efforts to reconcile open tooling receivables with BBK for GM balances - Participate in C&A meeting regarding Ford tooling balances and treatment Activities during the day included: - Participate in working session to reconcile Aug accounts receivable balances to various Plan related exercises - Accumulate and prepare data in response to GM's discovery requests - Meet with Carson Fischer and C&A personnel regarding Debtors' intellectual property rights in tooling - Participate in regularly scheduled tooling status meeting with C&A personnel Activities during the day included: - Participate in C&A meetings in preparation for meeting with Ford regarding open tooling amounts due C&A - Accumulate and prepare data in response to GM's discovery requests - Meet with Carson Fischer and C&A personnel regarding responses to GM motion for relief from the automatic stay Activities during the day included: - Meet with C&A Finance, Accounting, Tooling, A/R and A/P personnel to discuss global tooling processes and vendor terms - Participate in call with Grant Thornton regarding amounts due to C&A for Ford tooling - Meet with C&A personnel to initiate process of summarizing tooling position for DCX - Accumulate and prepare data in response to GM's discovery request Activities during the day included: - Participate in phone call with Carson Fischer regarding GM discovery - Participate in call with Grant Thornton regarding amounts due to C&A for Ford tooling - Review and comment on multiple versions of Carson Fischer response to GM's discovery request

10/18/06

12.0

10/19/06

9.7

10/24/06

9.2

10/25/06

10.7

Page 29 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 10/26/06

HOURS 11.5

DAILY LOG Activities during the day included: - Meet with C&A Finance, Accounting, Tooling, personnel to discuss global tooling processes and accounting - Participate in call with Grant Thornton regarding amounts due to C&A for Ford tooling - Participate in phone call with Carson Fischer and coordinate C&A efforts to comply with the discovery request from GM related to their request for relief from the automatic stay - Review detail data supporting build up of amounts carried on the balance sheets for prepaid tooling Activities during the day included: - Participate in call with Grant Thornton regarding amounts due to C&A for Ford tooling - Review detail data supporting build up of amounts carried on the balance sheets for prepaid tooling - Review Grant Thornton documentation regarding tooling funding from Ford to C&A that remains unapplied against invoices Activities during the day included: - Coordinate Chrysler tooling information flow and communications between C&A personnel and BBK - Review methodology for extracting and compiling Ford tooling balances with C&A personnel Activities during the day included: - Participate in C&A meeting regarding vendor payment term modifications - Participate in conference call with Creditor Committee and advisors regarding terms of proposed agreement with GM related to Relevant Tooling - Update Ford tooling detail supporting amounts owed to C&A - Discuss GM tool inventory procedures, status, and next steps with C&A personnel

10/27/06

9.0

10/30/06

9.5

10/31/06

11.6

TOTAL

211.5

Page 30 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/02/06

HOURS 1.0

DAILY LOG Activities during the day included: - Participate in daily professionals' call - Participate in conference call re WP Carey status Activities during the day included: - Participate in daily professionals' call - Participate in conference call re WP Carey status - Review OPEB and pension assumptions used in financial projections - Review union exhibit - Participate in New Baltimore proposed sale agreement discussions Activities during the day included: - Participate in daily professionals' call - Participate in conference call with counsel and C&A staff re New Baltimore status - Review OPEB and pension assumptions used in financial projections Activities during the day included: - Participate in daily professionals' call - Review plastics cash flow forecast update - Update OEM earn out analysis - Participate in numerous meetings re OEM funding requirements Activities during the day included: - Participate in daily professionals' call - Review plastics cash flow forecast with C&A management - Participate in conference call with counsel and lender advisors re New Baltimore status - Participate in numerous meetings re OEM funding requirements Activities during the day included: - Participate in daily professionals' call - Review plastics cash flow forecast with C&A management - Participate in conference call with counsel and C&A staff re New Baltimore status - Participate in meeting in preparation for UAW/USW meeting - Preparation for GM meeting to review funding requirements - Discussion with creditor advisors re WP Carey status

10/11/06

3.7

10/13/06

2.0

10/16/06

9.6

10/17/06

11.0

10/18/06

6.8

Page 31 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/19/06

HOURS 4.7

DAILY LOG Activities during the day included: - Participate in daily professionals' call - Participate in conference call with lender advisors re plastics cash flow forecast - Review plastics cash flow forecast with C&A management - Participate in conference call with counsel and C&A staff re New Baltimore status Activities during the day included: - Participate in daily professionals' call - Participate in conference call with actuary and Lazard re pension data - Participate in conference call with creditors advisors re pension data - Participate in conference call with lender advisors re New Baltimore status Activities during the day included: - Meeting with C&A staff re plastics marketing process - Discussions with lender advisors and company counsel re real estate transactions status - Review plastics division winddown budget supporting documents - Participate in call with C&A staff and counsel re UAW/USW meeting - Participate in meeting re Convertibles sale process Activities during the day included: - Meeting with C&A staff re plastics marketing process - Discussions with lender advisors and company counsel re real estate transactions status - Review plastics division winddown budget supporting documents - Participate in update call with C&A staff and counsel re labor status - Preparation for, and participation in, call with counsel re admin and secured claims Activities during the day included: - Review plastics division winddown budgets - Meeting with C&A staff re retention and severance plan provisions - Review plastics division engineering budget with C&A staff - Discuss real estate issues status with lender advisors

10/20/06

2.0

10/23/06

8.0

10/24/06

10.7

10/25/06

10.4

Page 32 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 10/26/06

HOURS 11.0

DAILY LOG Activities during the day included: - Participate in process update call re open items and next steps - Participate in meeting re Convertibles sale process - Review diligence items re Plastics division - Discussions and information request re U.S. and Canadian pensions - Preparation for, and participation in, conference call re diligence process - Review Mexico and Canada intercompany amounts re POR discussions Activities during the day included: - Review plastics division winddown budgets - Meeting with C&A staff re retention and severance plan provisions - Review Mexico and Canada intercompany amounts re POR discussions - Review plastics division engineering budget with C&A staff Activities during the day included: - Review diligence items re Plastics division Activities during the day included: - Participate in daily professionals call - Finalize resolution of St. Louis plant lease issue - Review plastics division engineering budget with C&A staff - Meeting with C&A staff re retention and severance plan provisions - Meeting re Convertibles sale process

10/27/06

7.1

10/30/06

1.0

10/31/06

12.5

TOTAL

101.5

Page 33 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 10/02/06

HOURS 11.8

DAILY LOG Activities during the day included: - Analysis of profitability, cash flows and contribution margins related to sales from other C&A facilities to Hermosillo - Access cash flow implications to Hermosillo and the entire C&A organization under various scenarios - Direct and provide guidance to various C&A personnel and other KZC professionals on accounting issues related to the Fabrics wind-down Activities during the day included: - Analysis of profitability, cash flows and contribution margins related to sales from other C&A facilities to Hermosillo - Access cash flow implications to Hermosillo and the entire C&A organization under various scenarios - Coordinate, prepare and consult in response to certain interested parties inquiries, including review of July results with Capstone Activities during the day included: - Analysis and consult in response to various Capstone information requests - Analysis and work related to hypothetical liquidation and wind-down of the Plastics Business Unit, including financial forecast, working capital and liquidity analysis - Analysis to access working capital and liquidity impact associated with the announced customer production cuts - Analyze and respond to Giuliani's information request related to the operations of Hermosillo Activities during the day included: - Analyze and consult in response to various Capstone information requests - Analysis and work related to hypothetical liquidation and wind-down of the Plastics Business Unit, including financial forecast, working capital and liquidity analysis - Prepare and participate in meeting with C&A and Capstone to review certain financial forecasts, including working capital and liquidity impact associated with the announced customer production cuts - Provide guidance to C&A accounting department on various issues, including recording post-petition draws on the letters of credit

10/03/06

12.2

10/04/06

12.5

10/05/06

12.1

Page 34 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 10/09/06

HOURS 11.9

DAILY LOG Activities during the day included: - Analysis and work related to hypothetical liquidation and wind-down of the Plastics Business Unit, including financial forecast, working capital and liquidity analysis - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Coordinate, prepare and consult in response to certain interested parties' inquiries - Provide guidance to C&A accounting department on various accounting and reporting issues Activities during the day included: - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Analysis and work related to hypothetical liquidation and wind-down of the Plastics Business Unit, including financial forecast, working capital and liquidity analysis - Analysis and work related to accessing realization of accounts receivables, including reconciliation of aging to financial statements Activities during the day included: - Prepare pro forma balance financial statements for July and August 2006, which included adjustments to reflect certain fresh-start adjustments, and Fabrics as discontinued operations - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Provide consultation and support to the Company in efforts related to working capital and liquidity issues - Provide consultation and support to FPA group in efforts to prepare overview of operating results for September 2006

10/10/06

12.5

10/11/06

12.3

Page 35 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 10/12/06

HOURS 11.7

DAILY LOG Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for September 2006 - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Coordinate, prepare and consult in response to certain interested parties' inquiries - Review and advise on issues related to Affidavit in support of C&A's inter-company claims against is European affiliates Activities during the day included: - Meet with Capstone to review portions of hypothetical liquidation and wind-down of the Plastics Business Unit, including review of accounts payable, accounts receivable, and accrued expenses assumptions - Provide consultation and support to FPA group in efforts to prepare overview of operating results for September 2006 - Coordinate, prepare and consult in response to certain interested parties inquiries - Provide guidance to C&A accounting department on various accounting and reporting issues Activities during the day included: - Review August MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and work related to hypothetical liquidation and wind-down of the Plastics Business Unit, including financial forecast, working capital and liquidity analysis - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Provide guidance to C&A accounting department on various accounting and reporting issues

10/17/06

11.2

10/18/06

12.4

Page 36 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 10/19/06

HOURS 12.2

DAILY LOG Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Meeting with Capstone to review financial performance for September 2006 - Review August MOR and provide consultation and support to Company in their efforts to file with the UST - Meeting with Capstone to review portions of hypothetical liquidation and wind-down of the Plastics Business Unit - Provide guidance to C&A accounting department on various accounting and reporting issues Activities during the day included: - Review August MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and other work related to accessing financial performance for each business unit and certain plants for the periods ended September 2006 - Provide additional guidance to Capstone on additional questions related to September's financial results Activities during the day included: - Provide guidance to C&A accounting department on various accounting and reporting issues - Coordinating, preparation and consulting in response to certain interested parties' inquiries Activities during the day included: - Analysis and other work related to accessing potential liquidity impact associated with vendor credit - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility

10/20/06

8.0

10/26/06

4.0

10/30/06

11.3

Page 37 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 10/31/06

HOURS 12.3

DAILY LOG Activities during the day included: - Analysis and other work related to accessing potential liquidity impact associated with vendor credit - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility - Coordinating, preparation and consulting in response to certain interested parties' inquiries

TOTAL

168.4

Page 38 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/02/06

HOURS 11.5

DAILY LOG Activities during the day included: - Preparing for and attending a meeting with the Chairman of the Board and senior management re: strategy of business and wind down analysis - Dealing with questions from Capstone - Reviewed BOS inventory turns results for all plants - Reviewed BOS formal complaints results for all plants Activities during the day included: - Preparing for and participating in a meeting with J. Boken re: wind down analysis and potential realizations to the estate - Prepared for and attended a meeting with S. St. Clair re: TEG tooling plan - Prepared for and attended a meeting with M. Wright re: European tooling issue - Prepared for and attended a meeting with management re: DCX strategy - Reviewed BOS results Activities during the day included: - Preparing for and attending a meeting with management re: DCX strategy - Preparing for and attending a meeting with M. Wright re: ED&D - Dealing with questions from Capstone - Reviewed plant DOS results - Reviewed plant analysis on OEM volume reductions in Q4 2006 Activities during the day included: - Preparing for and attended a meeting with J. Boken re: wind down analysis and potential realizations to the estate - Prepared for and attended a meeting with Capstone re: sale and wind down of the plastics division - Prepared for and attended a meeting with M. Wright re: DCX, Ford and GM strategies Activities during the day included: - Participated in a conference call with J. Boken re: sale and wind down of the plastics division

10/03/06

12.5

10/04/06

13.0

10/05/06

11.5

10/07/06

1.0

Page 39 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/09/06

HOURS 11.0

DAILY LOG Activities during the day included: - Reviewing weekly DOS results - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Dealing with questions from Capstone Activities during the day included: - Reviewing weekly DOS results - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Dealing with questions from Capstone Activities during the day included: - Reviewing monthly BOS results by plant - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Dealing with questions from Capstone - Preparing for and attending a meeting with D. Drescher re: plastics manufacturing footprint - Preparing for and attending a meeting with M. Leyda re: severance analysis Activities during the day included: - Preparing for and attending a meeting with B. Tinney re: open commercial issues - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Preparing for and attending a meeting with F. Macher re: sale / wind down analysis - Preparing for and attending a meeting with T. Trenary re: Hermosillo analysis

10/10/06

12.5

10/11/06

13.0

10/12/06

13.0

Page 40 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/13/06

HOURS 8.0

DAILY LOG Activities during the day included: - Preparing for and attending a meeting re: BOS results - Reviewing the plastics weekly financial flash report - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Participating in a meeting re: OEM strategy Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis Activities during the day included: - Preparing for and attending a meeting with S. Cooper re: Plan B and revised OEM term sheet asks - Preparing for and attending a meeting re: absenteeism measurable in monthly BOS report - Reviewing and dealing with BBK information requests - Dealing with questions from Capstone Activities during the day included: - Participating in a meeting with Cooper and LoBiondo re: sale / wind down analysis - Preparing for and participating in BOS meeting - Reviewing convertibles FY2006 monthly P+L performance - Dealing with questions from Capstone

10/14/06

3.5

10/15/06

2.0

10/16/06

12.0

10/17/06

13.0

Page 41 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/18/06

HOURS 13.5

DAILY LOG Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Reviewing FY2007 revenue by plant analysis - Reviewing final OEM term sheets Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Reviewing FY2007 revenue by plant analysis - Dealing with questions from BBK - Preparing for and participating in a meeting re: Hermosillo analysis Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis - Reviewing plastics weekly flash report - Dealing with questions from Capstone - Participating in a meeting with Lazard re: plant due diligence information Activities during the day included: - Preparing a sale / wind down realization analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in sale / wind down realization analysis Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Reviewing FY2007 platform sales by plant analysis - Dealing with questions from Capstone

10/19/06

12.5

10/20/06

9.0

10/22/06

1.0

10/23/06

11.5

Page 42 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/24/06

HOURS 12.5

DAILY LOG Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Participating in a conference call with Lazard re: plant due diligence packages - Dealing with questions from Capstone - Preparing for and attending a meeting with J. Wynalek re: plastics sale / wind down analysis Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Preparing for and attending a meeting with J. Thompson re: plant financial assumptions - Dealing with questions from Capstone - Preparing for and participating in a meeting with Alvarez re: wind down analysis Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Reviewing DOS results and forwarding certain plant information to T. Trenary - Preparing for and attending a meeting with J. Wynalek re: plant groupings Activities during the day included: - Preparing for and attending a meeting with DCX re: plant groupings - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Preparing a PowerPoint presentation that describes assumptions used in plastics wind down analysis Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis

10/25/06

13.0

10/26/06

12.5

10/27/06

8.5

10/29/06

2.0

Page 43 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/30/06

HOURS 11.0

DAILY LOG Activities during the day included: - Preparing for and attending a meeting with GM in New York - Reviewing and explaining major assumptions in sale / wind down analysis to GM representatives - Dealing with questions from Capstone - Dealing with questions from BBK - Participating in a conference call re: roles and responsibilities during the sale / wind down period Activities during the day included: - Preparing a detailed plastics wind down analysis - Preparing for and participating in meetings with company personnel and other professionals re: assumptions to be used in wind down analysis - Preparing for and attending a meeting with GT re: sale / wind down analysis - Dealing with questions from Capstone

10/31/06

12.0

TOTAL

256.5

Page 44 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/03/06

HOURS 11.5

DAILY LOG Activities during the day included: - Review of updated CapEx forecast and development of related comparison to cash forecast - Review of preliminary actual cash results for prior week - Meeting with management to review CapEx requests for 4th quarter - Update weekly cash flow forecast for 4th quarter based on updated assumptions - Development of analysis showing weekly effect to shipments, material costs and variable cost for decrease in production volume - Development of presentation for Board meeting Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Update 1st quarter cash flow forecast for new assumptions - Development of information and presentation for Board meeting - Development of two-week daily cash flow forecast - Development of information as requested by Lazard - Meeting with Finance/Treasury departments to discuss projected 4th quarter operating results and information needs - Update analysis of cash flow effect for projected production slow down as well as development of templates for information by plant Activities during the day included: - Sensitivity analysis on cash flow forecast through year-end based on various assumptions - Analysis of actual results for Fabrics for prior week - Development of analysis on Fabrics escrow account for remainder of year - Update analysis of European Admin claim based on updated information - Update schedule of L/C availability based on updated information on timing of L/Cs and DIP paydowns - Discussions with Capstone re cash flows and forecast

10/04/06

13.3

10/05/06

10.3

Page 45 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/09/06

HOURS 12.4

DAILY LOG Activities during the day included: - Meeting with Capstone to review current cash flow forecast through March 2007 - Discussions with Plastics and Carpets to discuss request for updated sales and EBITDA forecasts - Review and analysis of information from Carpets re sales and EBITDA forecast - Update analysis of Fabrics cash flow forecast through year and analysis of risks, including discussions with Fabrics - Development of preliminary daily two-week cash forecast - Development of response to questions from A&M re cash reports - Reconciliation of current cash forecast to report distributed in September Activities during the day included: - Meeting with Plastics group to review revised EBITDA forecast - Meeting with M Masanovich and T Trenary re: revised EBITDA forecast - Development of analysis re revised shipments and EBITDA forecast - Analysis of updated forecast on Restructuring Expenses - Sensitivity analysis on cash flow forecast for various updated assumptions - Development of month-end cash balance worksheet for POR - Discussions with Fabrics winddown team re remaining cash flows through year-end - Discussions with H/R re issues related to Canadian Pension funding and severance related to Fabrics winddown Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Continued development of weekly cash flow forecast for 4th quarter for Covenant purposes - Discussions with D Jachcik re cash flow forecast and other related issues - Meeting with M Masanovich re Restructuring Expenses for phase 2 shutdowns - Development of alternative analyses of cash flow forecast for Fabrics winddown - Analysis of preliminary results for Fabrics winddown - Continued development of 1st quarter cash flow forecast

10/10/06

14.0

10/11/06

12.5

Page 46 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/12/06

HOURS 13.7

DAILY LOG Activities during the day included: - Continued development of weekly cash flow forecast for 4th quarter for Covenant purposes - Development of daily cash flow forecast for following two-week period - Conference call with Capstone to review various cash forecast scenarios and Fabrics analysis - Discussions with T Trenary re cash flow forecast - Review of preliminary October Flash Report and discussions with management - Review of miscellaneous receipts over prior month Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Continued development of weekly cash flow forecast for 4th quarter for Covenant purposes under various scenarios - Update and analysis of Restructuring Expenses for additional plant shutdowns - Discussions with Capstone re cash flow forecast for 4th quarter - Meeting with M Masanovich re review Lazard financial projections - Review of and discussions with Lazard, re cash balances - Discussions with S Shoemaker, including analysis of various insurance payments Activities during the day included: - Update daily cash flow forecast for following two-week period - Development of cash forecast information to T Trenary Activities during the day included: - Analysis of preliminary cash flow results for prior week - Finalize weekly cash flow forecast for 4th quarter for Covenant purposes - Meeting with Alvarez to review Cash Flow Forecast - Discussions with Capstone re cash flow forecast for 4th quarter - Development of initial requirements for development of Plan B Cash Flow Forecast - Update analysis of estimated distribution from European Administration - Update forecast of Letters of Credit requirement under DIP Agreement

10/13/06

9.3

10/14/06

1.0

10/16/06

12.0

Page 47 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/17/06

HOURS 13.2

DAILY LOG Activities during the day included: - Meeting with management to review CapEx forecast and expenditure requests - Meeting with T Trenary to review cash flow forecast - Analysis of potential exposure under GECC and WP Carey leases - Development of analysis of additional funding needs from OEMs - Development of information for Plan B analysis and presentation - Update analysis on current Fabrics cash position and estimated future distributions Activities during the day included: - Development of cash flow forecast for Plastics Division under Plan B scenario - Development of proposed amendments to the DIP Agreement - Development of cash flow forecast for Home Office under Plan B - Request and review of additional information from Carpets division as part of cash flow forecast - Review of updated report and information in new CapEx forecast - Review of various information in leased property data base as part of issues related to winddown Activities during the day included: - Development of cash flow forecast for Convertibles Division under Plan B scenario - Discussions with Capstone re cash flow forecast - Development of cash flow forecast for Home Office under Plan B - Discussions with M Masanovich and T Trenary re operating results - Review of actual cash flow results, comparison to Plan and explanation of variances - Update two-week daily cash flow forecast - Review of HIP report for the Hermosillo facility as part of cash forecast

10/18/06

13.0

10/19/06

12.2

Page 48 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/20/06

HOURS 8.0

DAILY LOG Activities during the day included: - Development of report to track OEM commercial and tooling settlements - Read and comment on proposed changes and updates to the DIP Agreement - Respond to question from A&M re cash flow forecast - Development of preliminary cash flow forecast for Hermosillo - Development of base template for divisional cash flow forecasts - Analysis of current estimates of cash position for Fabrics winddown - Analysis of CapEx and Restructuring Expense forecast based on actuals Activities during the day included: - Development of cash flow forecast for Carpets Division under Plan B scenario - Development of open issues list regarding tracking of cash under Plan B scenario - Review and comment on draft of Accommodation Agreement for OEMs - Development of two-week cash forecast based on preliminary actuals for prior week - Discussions regarding issues related to Accommodation Agreement and review of prior operating procedures in initial days of case - Update report on timeline of DIP paydowns and funding of Net Transaction Proceeds Account - Update analysis of Tooling escrow accounts Activities during the day included: - Update development of cash flow forecast for Plastics Division under Plan B scenario under various scenarios - Development of consolidated cash flow forecast through year-end to determine cash requirements - Update estimate of European Administration proceeds and effect on Letters of Credit availability - Update report on status of Net Transaction Proceeds Account and DIP paydowns - Update analysis of Fabrics cash flow forecast and reconciliation to prior reports - Discussions with J Heckman re status of tax payments/refunds - Discussions with A&M re cash flow results and forecast

10/23/06

10.7

10/24/06

13.0

Page 49 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/25/06

HOURS 12.0

DAILY LOG Activities during the day included: - Update development of cash flow forecast for Plastics Division under Plan B scenario - Reconciliation of Plastics forecast to estimate based on internal assumptions - Meeting with BBK and Capstone re alternatives for Plastics - Update analysis of HIP Forecast for November and December based on updated information for Mexico and convertibles - Update cash flow forecast for Carpets standalone - Review updated draft of OEM Accommodation Agreements - Discussions with BBK re cash flow forecast through year-end Activities during the day included: - Update development of cash flow forecast for various divisions under alternative scenarios - Review of actual results for prior week, comparison to Forecast and explanation of variances - Update cash flow forecast for Carpets and Convertibles based on updated shipment information - Update two-week daily cash flow forecast based in updated information - Update analysis of HIP 6+6 Forecast for additional monthly and divisional information Activities during the day included: - Review of information package to be distributed to OEMs - Read, comment and reconcile current draft of Recovery analysis Activities during the day included: - Discussions with Alvarez re cash flow forecast - Update analysis of Ford commercial issues - Update analysis and tracking of GECC equipment leases - Reconciliation of sales and direct material costs by division to consolidated cash flow forecast - Reconciliation of actual cash position to cash flow forecast for initial 4 week period - Analysis of implicit interest rates of proposed equipment leases - Read and comment on updated winddown presentation

10/26/06

9.5

10/27/06

2.0

10/30/06

11.0

Page 50 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 10/31/06

HOURS 13.3

DAILY LOG Activities during the day included: - Meeting with management re processes required for establishing cash tracking systems by division - Development of information for Board presentation - Reconciliation of cash forecast for Plastics division by plant, to consolidated models - Update division models for updated information on MRO and payroll costs - Update analysis on Fabrics winddown cash forecast and position - Development of information as requested by Lazard - Discussions with Capstone re cash flow forecast

TOTAL

227.9

Page 51 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/02/06

HOURS 12.1

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Textron revised proposal - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading and analyzing Orix schedules received from Scott Zemnick, K&E - Participating in discussions with Gerald Jones regarding the status of open issues regarding the winddown of the Fabrics business unit Activities during the day included: - Reading, analyzing and editing the Textron revised proposal - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading and analyzing Orix schedules received from Scott Zemnick, K&E Activities during the day included: - Participating in discussions with Paul Sharp, CIA, regarding the status of open issues related to customers - Preparing for and participating in discussions with Gretchen Dallas, Gerald Jones and KEY regarding maintenance expense information requested for the GECKO recharacterization issue - Preparing for and participating in a discussion with Gerald Jones and Jeff Kies regarding the status of the Fabrics forecast for the remainder of the winddown period - Reading, analyzing and responding to the recent counter proposal received from Tsusho regarding past due accounts receivable, setoff and claim issues - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading and analyzing the Fabrics Accounts Receivable Detail Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading and analyzing the Fabrics Accounts Receivable Detail - Preparing for, participating in and following up on the Weekly Fabrics Call - Reading and analyzing the GECKO counter proposal regarding the GECKO master agreements - Reading, analyzing and editing the Fabrics Asset Sale Tracking Report - Preparing for and participating in discussions with Robert Maroney regarding the sale of the Fabrics' assets

10/03/06

12.5

10/04/06

11.5

10/05/06

12.3

Page 52 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/06/06

HOURS 8.1

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading and analyzing the Fabrics Accounts Receivable Detail - Reading and analyzing the GECKO counter proposal regarding the GECKO master agreements Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading, analyzing and following up on liquation analysis of a division - Reading and editing the Commercial Issues Update prepared by Paul Sharpe - Preparing for, participating in and following up on a discussion with Milard King - Reading, editing and analyzing the comparison schedule of the current GECKO proposal - Preparing for, participating in and following up on a meeting with Leane Guo regarding data input to the CIA Lease Master Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading, analyzing and following up on liquation analysis of a division - Reading, editing and analyzing the comparison schedule of the current GECKO proposal Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading, analyzing and following up on liquation analysis of a division - Preparing for, participating in and following up on a Winddown Status meeting with Gerald Jones - Preparing for, participating in and following up on meeting with Bryan Glie regarding the projected financial statement impact of the Fabrics Winddown - Preparing for, participating in and following up on meeting with Paul Sharpe regarding the status of open Commercial Issues relating to the Fabrics Winddown

10/09/06

12.3

10/10/06

11.9

10/11/06

11.8

Page 53 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/12/06

HOURS 12.6

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Reading, analyzing and editing the Employee Termination Plan - Preparing for, participating in and following up on discussion with Gerald Jones regarding the status of the Fabrics Winddown - Preparing for, participating in and following up on Weekly Creditors Meeting Activities during the day included: - Reading, analyzing and editing the purchase agreement for Premier Mold - Preparing for, participating in and following up on conservation with Chip Moore regarding equipment leases - Reading, analyzing and editing the Fabrics Asset Tracking Report - Participating in and following up on discussions with Bob Bertsch regarding the Orix Equipment Activities during the day included: - Reading, analyzing and editing the Fabrics Cash Flow - Reading, analyzing and editing the Fabrics Severance Analysis - Preparing for, participating in and following up on call regarding the sale of assets located at New Baltimore - Writing, reading and editing the revised asset sale agreement for the assets located at New Baltimore - Participating in and following up on discussions with Chip Moore regarding the exit of the yarn dying facility located in Lowell, Mass - Preparing, editing and analyzing the Fabrics Winddown Bonus Pool Distribution Activities during the day included: - Reading, analyzing and editing the Fabrics Cash Flow - Reading, analyzing and editing the Fabrics Severance Analysis - Participating in discussion with Kevin Gum, an asset liquidator, regarding potential future asset sales - Preparing for, participating in and following up on conservation with Chip Moore regarding equipment leases

10/13/06

8.2

10/16/06

11.1

10/17/06

11.3

Page 54 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/18/06

HOURS 10.7

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Summary Schedule of the Textron Canada Lease - Preparing for, participating in and following up on discussions with Gerald Jones regarding the status of the Fabrics Winddown - Reading and analyzing the Fabrics Past Due Accounts Receivable Schedule - Preparing for, participating in and following up on discussion with Foamex regarding the settlement of obligation claims - Preparing for and participating in discussions with Eddie Atkinson regarding the sale of fixed assets - Preparing for, participating in and following up on discussions with Gerald Jones and Holden Bixler regarding the collections of the past due accounts receivables Activities during the day included: - Preparing for, participating in and following up on meeting with Gordon Brothers regarding the Fixed Asset Auction at Fabrics - Preparing for, participating in and following up on Weekly Fabrics Call with the Creditors regarding the Fabrics Winddown - Preparing for and participating in discussion with John Newman regarding the Tsusho settlement - Read, analyzed and edited the Fabrics Winddown Cash Flow Activities during the day included: - Preparing for, participating in and following up on meeting with Eddie Atkinson regarding identifying owned assets vs. fixtures - Reading and analyzing the purchase agreement of the sale of the Roxboro facilities - Reading, analyzing and editing the GECKO leased and pledged equipment databases - Reading, analyzing and editing the Tusho Stipulation - Reading, analyzing and editing the revised GECKO proposal - Participating in and following up on conference call with Ray Schrock, Stacy Fox, Peter Nurdge and Rob Kost

10/19/06

11.4

10/20/06

8.4

Page 55 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/23/06

HOURS 12.1

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on negotiations with Foamex regarding the settlement of Past Due Receivables - Preparing for, participating in and following up on discussions with Lear regarding the payment of receivables - Participating in meeting with Linda Ritchie regarding the Tusho settlement - Preparing for, participating in and following up on meeting with Eddie Atkinson, Chip Moore and Hal Rodgers regarding the transfer of equipment from Fabrics to Carpet - Preparing for, participating in and following up on discussions with Evan Geller, Millard King and Dave Orlofsky regarding due diligence relating to the sale of a business unit Activities during the day included: - Preparing for, participating in and following up on call with Gerald Jones and Holden Bixler regarding the collections of Fabrics receivables - Preparing for, participating in and following up on meeting with Jeff Kies and Evan Geller regarding the Carpet due diligence - Participating in and following up on discussions with Mick Herter and Bob Maroney regarding the Westland, Nashville and Manchester auction - Preparing for, participating in and following up on discussions with GECKO regarding sold GECKO assets - Reading, analyzing and editing the Global Soft Trim Real Estate Master - Reading, analyzing and editing the Global Soft Trim Leased M&E Master - Reading, analyzing and editing the Canadian Equipment leases

10/24/06

11.6

Page 56 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/25/06

HOURS 11.5

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on call with discussions with GECKO regarding asset sales - Reading, analyzing and editing the CIA Lease Master for due diligence requests - Reading, editing and analyzing the labor and union cost schedule for due diligence requests - Reading, editing and analyzing the real estate master for due diligence requests - Participating in and following up on discussions with Jeff Kies regarding due diligence requests - Participating in discussions with Sayles Braga, Lazard, regarding the Global Soft Trim Due Diligence - Participating in discussions with BIDITUP regarding the sale of equipment located at New Baltimore Activities during the day included: - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Preparing for, participating in and following up on discussions with Gerald Jones and Paul Sharp regarding status of the sale of the Dorchester inventory - Reading and analyzing the roll forward schedule of Dorchester shipments and inventory balances - Reading, analyzing and editing the revised GECC proposal Activities during the day included: - Reading, analyzing and editing the revised GECC proposal - Participating in discussions with Eddie Atkinson regarding the asset sales relating to the Winddown of the Fabrics Business - Participating in and following up on discussion with Richard Stehl regarding the GMAC lease - Preparing for, participating in and following up on discussions with Bin Yonce, Hayshi, regarding settlement of accounts receivable due to Fabrics

10/26/06

10.5

10/27/06

8.2

Page 57 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE

DATE 10/30/06

HOURS 12.4

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on call with Robert Maroney re. preparing for the Fabrics Auction set to occur on November 15th and 16th - Reading, analyzing and editing the final listing of assets available for the Fabrics auction - Reading, analyzing and editing the analysis of various restructuring alternatives for the Plastics Business Unit - Preparing and participating in discussion with Linda Ritchie regarding Fabrics Accounts Receivable - Preparing for, participating in and following up on discussion with Rob Kost, Jim Wynalek, Dana Drescher regarding the restructuring initiatives for Plastics Activities during the day included: - Preparing for, participating in and following up on discussions with Gerald Jones regarding various open issues relating to the Winddown of the Fabrics Business Unit - Reading, reviewing and editing the Sales package of the European Business Unit which may be used as a guide in the sale of various other Plastics plants - Reading and editing the rejection of the Steam Contract at the Fabrics facilities - Preparing for, participating in and following up on a discussion with Bob Bertsche regarding the sale of certain assets at Plastics plants - Preparing for and participating in discussions with Lewis Brewer regarding obsolete inventory sales - Reading, analyzing and editing various proposals to resolve the GECC Master agreement issues

10/31/06

11.9

TOTAL

244.4

Page 58 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 10/02/06

HOURS 9.8

DAILY LOG Activities during the day included: - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Review and analyze customer AR balances Activities during the day included: - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM request for admission - Review and analyze customer AR balances Activities during the day included: - Discussion with Administrators regarding European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM discovery request - Work with client and BBK on tooling escrow release - Prepare JPM week ended BBC - Review and analyze customer AR balances Activities during the day included: - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM request for admission - Review customer AR balances - Review and discussion regarding customer pre-petition AR settlement Activities during the day included: - Follow up with customer AR Settlement Collections - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM tooling motion Activities during the day included: - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM request for admission - Work with counsel regarding Non-OEM customer aged post petition AR - Work with client and BBK on tooling escrow release

10/03/06

12.1

10/04/06

12.5

10/05/06

9.0

10/09/06

10.3

10/10/06

11.7

Page 59 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 10/11/06

HOURS 13.9

DAILY LOG Activities during the day included: - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM discovery request - Work with client and BBK on tooling escrow release - Prepare JPM week ended BBC Activities during the day included: - Provide supplemental support for European claims - Analyze/reconcile GECC loan balance and review payoff stipulation - Work with client and counsel regarding OEM request for admission - Work with client and BBK on OEM customer tooling escrow release Activities during the day included: - Provide supplemental support for European claims - Prepare additional European claims - Work with client and counsel regarding OEM request for admission Activities during the day included: - Provide supplemental support for European claims - Work with client and counsel regarding OEM request for admission - Review status of various customer AR balances - Follow-up on GECC order - Prepare month end JPM BBC Activities during the day included: - Work with client and counsel regarding OEM request for admission - Review status of various customer AR balances - Follow-up on GECC order - Review and analyze data for month end JPM BBC Activities during the day included: - Work with client and counsel regarding OEM request for admission - Review status of various customer AR balances - Prepare weekly JPM BBC

10/12/06

11.9

10/13/06

8.4

10/16/06

9.4

10/17/06

11.9

10/18/06

11.4

Page 60 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GECC A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 10/19/06

HOURS 10.1

DAILY LOG Activities during the day included: - Work with client and counsel regarding OEM request for admission - Review status of various customer AR balances - Follow up on status of international claims Activities during the day included: - Work with client and counsel regarding OEM discovery request - Review status of various customer AR balances - Prepare weekly JPM BBC - Review status of customer pre-petition settlement stipulation Activities during the day included: - Work with client and counsel regarding OEM discovery request - Review status of various customer AR balances - Review and analyze data for weekly JPM BBC - Review status of customer pre-petition settlement stipulation Activities during the day included: - Work with client and counsel regarding OEM discovery request - Review status of various customer AR balances - Prepare weekly JPM BBC - Follow up on international claims Activities during the day included: - Work with client and counsel regarding OEM discovery request - Review status of various customer AR balances - Follow up on international claims Activities during the day included: - Work with client and counsel regarding OEM discovery request - Review and analyze customer AR balances - Follow up on international claims

10/23/06

11.5

10/24/06

11.5

10/25/06

9.8

10/26/06

11.6

10/27/06

8.8

TOTAL

195.6

Page 61 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 10/03/06

HOURS 8.4

DAILY LOG Activities during the day included: - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Discuss certain claims with KZC team and C&A management - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant - Discuss potential preference payments with C&A management and KZC team Activities during the day included: - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant - Participate in lease stip value meeting with C&A management and Capstone - Communicate and follow-up with C&A management regarding preparation of certain forklift and IT lease schedules for C&A Kristen Schweninger and Capstone Activities during the day included: - Discuss certain claims with KZC team and C&A management - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant

10/04/06

9.2

10/05/06

9.4

10/09/06

8.9

10/10/06

9.7

Page 62 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 10/11/06

HOURS 9.3

DAILY LOG Activities during the day included: - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Analyze and review potential avoidance action documents - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant - Discuss analysis of potential avoidance actions with KZC team Activities during the day included: - Analyze and review potential avoidance action documents - Discuss and prepare bond claims summary schedule for Disclosure Statement for Kirkland & Ellis - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Analyze and review potential avoidance action documents - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Analyze and review potential avoidance action documents - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant

10/12/06

10.1

10/13/06

8.3

10/17/06

8.4

10/18/06

9.2

Page 63 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 10/19/06

HOURS 9.4

DAILY LOG Activities during the day included: - Analyze and review potential avoidance action documents - Communications and follow-up with various parties re: follow up information requests for Hermosillo plant - Prepare analyses in response to Giuliani Capital follow up information requests for Hermosillo plant Activities during the day included: - Analyze and review potential avoidance action documents - Discuss analysis of potential avoidance actions with KZC team Activities during the day included: - Prepare for revised overhead expense budget discussion - Discuss revised overhead expense budget with KZC team and C&A mgmt. - Prepare for claims call with Kirkland & Ellis - Update schedule of administrative, secured and priority claims Activities during the day included: - Prepare for claims call with Kirkland & Ellis - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team and C&A management Activities during the day included: - Update schedule of administrative, secured and priority claims - Prepare for revised overhead expense budget discussion - Discuss revised overhead expense budget with KZC team and C&A mgmt. Activities during the day included: - Prepare plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Communicate with Kurtzman Carson re: claims received from European debtors

10/20/06

8.3

10/23/06

8.5

10/24/06

9.3

10/25/06

9.1

10/26/06

10.4

Page 64 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 10/27/06

HOURS 8.3

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Discuss revised overhead expense budget with KZC team and C&A mgmt. Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Review and update legal entity schedule for Lazard, C&A management, KZC team and Kirkland & Ellis - Prepare schedule of forecast OEM revenue by plant for Kirkland & Ellis Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Review and update legal entity schedule for Lazard, C&A management, KZC team and Kirkland & Ellis - Prepare schedule of forecast OEM revenue by plant for Kirkland & Ellis

10/30/06

10.4

10/31/06

11.1

TOTAL

175.7

Page 65 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/02/06

HOURS 9.9

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to D. Sebest re. ability to lock OutlookSoft system with Admin ID - Prepared for TEG meeting - Meetings with S. St. Clair, T. Woody and J. Crothers re. TEG Presentation - Revised TEG Presentation to incorporate formatting changes discussed in meeting - Revised Fourth Interim Fee Application Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to D. Sebest re. ability to lock OutlookSoft system with Admin ID - Spoke to L. Brantley re. HR information collected in BOS - Meetings with S. St. Clair, T. Woody and J. Crothers re. TEG Presentation - Revised Fourth Interim Fee Application - Created new BOS accounts for separation metrics Activities during the day included: - Spoke to D. Sebest and K. Carlson re. recurring OutlookSoft issues, information deleted from DOS system and the creation of new time dimensions - Spoke to and e-mailed plants re. DOS system problems - Corrected OutlookSoft entity setup so all administrators have locking rights - Created new time dimensions to allow locking of certain metrics in OutlookSoft - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) Activities during the day included: - Updated DOS Issues/Trends Report - Spoke to D. Sebest & K. Carlson re. Kroll/OutlookSoft connections issues - Reviewed network settings to determine cause of connection issues - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) Activities during the day included: - Responded to e-mails re. BOS/DOS questions

10/03/06

11.2

10/04/06

12.3

10/05/06

7.8

10/06/06

0.3

Page 66 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/09/06

HOURS 10.3

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to K. Carlson, M. Lucaj and V. Nelson re. problems accessing OutlookSoft with Kroll computer - Reviewed September BOS submissions from Plastics plants - Called Plastics plants to discuss and confirm submissions - Updated DOS Daily Report with October formulas - Collected and formatted September time entries for fee application Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to Plastics plants re. September BOS submissions - Spoke to Valerie Nelson re. using C&A computer to access OutlookSoft - Updated and printed BOS Report and DOS Weekly Avg. Report for select plants - Revised BOS Test Report to incorporate changes requested by VPOs Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Collected and formatted September time entries for fee application - E-mailed plants regarding September information not yet submitted to BOS - Updated Plastics plant Scorecard with BOS information - Spoke to K. Carlson re. OutlookSoft updating issue Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised BOS Test Report to incorporate changes requested by VPOs - Updated DOS Issues/Trends Report - Updated plastics plant Scorecard with DOS, actual Sept, and 1st week Flash Report information Activities during the day included: - Revised BOS Test Report and Template to incorporate changes requested by VPOs - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Collected and formatted September time entries for fee application - Distributed August CNO

10/10/06

12.8

10/11/06

11.6

10/12/06

11.6

10/13/06

8.0

Page 67 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/16/06

HOURS 10.9

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Collected and formatted September time entries for fee application - Reviewed and revised formulas in BOS Test Report and content of BOS Test Template - Updated listing of issues to be addressed by VPOs re. BOS Test Report and Template Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Collected and formatted September time entries for fee application - Prepared for call with Capstone re. potential sale of property - Participated in call with Capstone re. potential sale of property - Spoke to T. Forton re. recordable incidents as entered into BOS by plants - Meeting with C. Martin to discuss BOS HR-related metrics - Meeting with D. DiSebastian and C. Wagner to review BOS Test Report and Template - Revised BOS Test Report and Template per discussions with T. Forton, C. Martin and D. DiSebastian Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to D. Drescher re. monthly FY07 sales forecasts by Plastics plant and customer - Reviewed and reformatted monthly FY07 sales forecasts - Spoke to K. Carlson re. moving test BOS documents to permanent folder - Spoke to BOS users re. new measures collected in revised BOS Template - Ran and printed revised BOS Reports containing Sept. info. for Plastics plants Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Met with D. Drescher re. monthly FY07 sales forecasts and EBITDA calculation - Met with S. Aboona to obtain Belville and Farmington Q4 FY06 financial information - Created model to be used for Plastics wind down budget analysis ("Plan B Model")

10/17/06

11.9

10/18/06

12.0

10/19/06

12.8

Page 68 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/20/06

HOURS 10.2

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated DOS Issues/Trends Report - Continued creating Plan B Model Activities during the day included: - Revised Plan B Model to provide an allocation of the funding requirement to the OEMs for illustrative purposes Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to M. Jehle to obtain current FY07 revenue projections by plant, by customer, by platform - Revised Plan B Model with information obtained from M. Jehle - Met with F. Macher, S. Armstrong and D. Drescher to review plant closure and consolidation options Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised Plan B Model to incorporate a trigger such that the projected end of production date for a specific program automatically adjusts the model to assume no further revenue/costs related to the program are earned/incurred - Met with J. Wynalek, J. Thompson, C. Martin, and D. Drescher to discuss wind down of Plastics Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Continued to revise Plan B Model end of production date trigger - Met with representatives from BBK, Capstone, C&A and KZC regarding Plastics wind down options Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised Plan B Model and projected end of production dates for various platforms - Met with representatives from Capstone to review Plan B Model

10/22/06

3.7

10/23/06

10.1

10/24/06

11.0

10/25/06

10.1

10/26/06

11.2

Page 69 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 10/27/06

HOURS 7.4

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised Plan B Model per yesterday's discussions with Capstone - Met with representatives from BBK, DCX, Capstone, C&A and KZC to discuss Plastics wind down Activities during the day included: - Revised select formula linkages in Plan B Model Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Ran and saved as a PDF document BOS Reports for all Plastics plants - Revised time descriptions for September Fee Application - Spoke to K. Carlson re. BOS Report accessibility issue at select plants - Revised September Fee Application cover letter - Spoke to C&A personnel re. obtaining a break down of internal sales by OEM Activities during the day included: - Met with representatives from BBK, Capstone, C&A and KZC to review the wind down budget - Met with representatives from Grant Thornton, Capstone, C&A and KZC to review the wind down budget - Removed Hermosillo from Plan B Model and made other revisions to the model - Reconciled EBITDA per Plan B Model to Weekly Flash information per J. Thompson - Finalized and mailed September Fee Application - Spoke to K. Schweninger re. professional fee listing by firm, by month

10/28/06

0.3

10/30/06

10.1

10/31/06

12.6

TOTAL

230.1

Page 70 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/02/06

HOURS 10.5

DAILY LOG Activities during the day included: - Met with Chris O'Connell to review steps and resources needed to assess receivables associated with internal tooling - Delineated subsequent payments from BBK / GM into pre and post 8/31/06 analysis cutoff - Met with GM tooling team to review progress and assign next steps in order to bring tooling receivables effort to closure - Met with BBK to discuss the information available regarding remaining balances on C&A POs - Performed analysis with the goal of identifying internal tools associated with Ford Activities during the day included: - Segregated Ford AR and associated tools by internal tooling verses third party - Participated on a call with Carson Fischer regarding information required for the GM tooling affidavit - Analyzed third party obligations associated with imminent cash payment anticipated from GM associated with relevant tools - Assessed the extent to which GM has already paid for tools associated with "relevant" programs - Status update meeting with GM tooling team to discuss progress and next steps - Performed analysis to understand amount of open POs to third parties related to GM tools and identify the vendors Activities during the day included: - Participated on a conference call with Jeff Keyes from Dura to understand status and difficulty associated with extracting GMX 020 data from their systems - Participated on a call with Carson Fischer regarding information required for the GM tooling affidavit - Met with Kara Canton to review Ford and GM TPOs and linkages to C&A's invoices to those OEMs - Met with Diana Stefaniak regarding the reconciliation of the "other" segregated tooling account - Status update meeting with GM tooling team to discuss progress and next steps

10/03/06

13.5

10/04/06

13.2

Page 71 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/05/06

HOURS 8.0

DAILY LOG Activities during the day included: - Met with Gerry Fowler to review GM tooling TPO amounts and changes to existing schedules - Worked to update GM Tooling spreadsheet with comments and a categorization of non-tooling invoices - Participated on a call with Carson Fischer regarding information required for the GM tooling affidavit - Worked to outline outstanding tooling receivables with respect to relevant tooling Activities during the day included: - Updated GM tooling summary by program as well as included a setoff summary associated with each of those programs - Performed analysis to reconcile BBK's GM tooling invoice remittance information to C&A's stance on GM tooling AR - Met with Sheri Hollis regarding the segregated tooling account bank reconciliation - Composed a schedule of future billings for GM programs to use in forecasting future cash flows Activities during the day included: - Status update meeting with GM tooling team to discuss progress and next steps - Worked to produce an analysis that categorizes the GM AR by type of invoice to respond to BBK's treatment of potential payments - Met with Gerry Fowler to resolve outstanding issues with AR including reclassifying some into non-tooling buckets and addressing claims that certain POs have been cancelled - Met with Diana Stefaniak regarding the segregated tooling account bank reconciliation. Discussed options of handling cash inflows for TEG - Met with Kara Canton to assemble a summary page outlining amounts owed to C&A across a number of functional areas with respect to GM

10/09/06

12.0

10/10/06

12.0

Page 72 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/11/06

HOURS 13.8

DAILY LOG Activities during the day included: - Participated on a call with SRR and Kara Canton to review payments made to C&A's segregated tooling accounts as well as reference numbers for vendors paid directly by SRR - Packaged analysis to present to the commercial group regarding GM invoices and associated setoffs - Status update meeting with GM tooling team to discuss progress and next steps - Met with Lonnie Williams from BBK to review and reconcile invoice treatments - Met with Diana Stefaniak to push the "other" and "Ford" segregated tooling account bank reconciliation forward - Responded to Dura information with more questions and incorporated GMX 020 information into data Activities during the day included: - Put together a presentation on the current status of the GM tooling receivables reconciliation exercise for Mary Ann Wright and John Boken - Worked with Chris Yi to identify recent cash flows into the segregated tooling accounts - Gathered feedback on the GM tooling presentation from the rest of the team and made necessary revisions - Status update meeting with GM tooling team to discuss progress and next steps Activities during the day included: - Revised presentation of GM tooling receivables status for delivery to the commercial group and John Boken - Met with BBK regarding tool audits and to understand what additional information is needed to further reconcile the AR balances - Participated on a call with SRR to outline initial steps to begin reconciling open AR with respect to tooling - Participated on a call with Carson Fischer regarding the GM's discovery requests and what information will be required from C&A

10/12/06

13.3

10/13/06

8.0

Page 73 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/19/06

HOURS 12.0

DAILY LOG Activities during the day included: - Participated on a conference call with Carson Fischer regarding GM discovery materials outstanding and next steps - Performed analysis in order to satisfy discovery motion requirements regarding GM tooling - Met with C&A Ford team regarding receivables reconciliation and preparations required for John Smail's meeting with Ford regarding outstanding receivables balances - Participated on a call with Patrick Kukla from Carson Fischer regarding discovery documents and admission statements analysis needed Activities during the day included: - Met with Diana Stefaniak and Leona Phillips to push the "other" segregated tooling account bank reconciliation forward - Worked to provide Carson Fischer with materials relating to the GM discovery motions - Reconfigured the communication trail with respect to the tracking of tooling cash in order to have a more timely transfer of funds from the segregated tooling account to the concentration account Activities during the day included: - Met with Chris O'Connell and Maureen Oatman regarding compiling tooling cash flows and preparations for tomorrow's meeting with Matti Masanovich and other C&A personnel - Directed work efforts around confirming the status of the Ford invoices and appending the most recent invoices to that list - Met with Grant Thorton (former SRR) representatives and John Smail's team to discuss process for reconciliation and payment of Ford invoices - Met with Chris O'Connell, Maureen Oatman and Bill Murphy to provide an update on tooling cash flows and prepare for tomorrow's meeting regarding the tooling forecasting process - Met with Nelson Yanick, DCX program team heads and Chris O'Connell and the project accounting group to review go forward process to address DCX receivables and BBK interactions - Participated on a call with Carson Fischer regarding the discovery motions. Revised portions of the response and compiled supporting documentation

10/20/06

8.0

10/23/06

12.0

Page 74 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/24/06

HOURS 11.8

DAILY LOG Activities during the day included: - Provided Carson Fischer with documents for discovery filings - Participated on a call with Carson Fischer and Kirkland & Ellis regarding GM tooling motions - Participated in a tooling update meeting with treasury, purchasing, KZC and tooling team to review tooling processes and cash forecasts - Met with the Ford team to review progress on compiling data for SRR regarding validity of invoices to Ford - Met with Chris O'Connell and Kara Canton to extract internal tooling invoices and determine go forward steps to validating Ford invoices Activities during the day included: - Provided discovery documents to Carson Fischer - Prepared and reviewed with Chris O'Connell's group the tooling cash flow's for the LX program for tomorrow's meeting with C&A's CFO and the rest of his financial team - Furthered an analysis on intercompany billings related to Ford programs - Participated on an update call with SRR regarding the exchange of information with respect to understanding the allocation of direct to vendor payments against outstanding invoices to Ford from C&A Activities during the day included: - Participated in a follow-up meeting with Matti Masanovich and the financial team to review tooling cash flows and describe the go forward process associated with forecasting cash flows in a more automated fashion - Met with Virginia Kopke and Kara Canton to outline and perform analysis on open Ford AR derived from intercompany billings - Outlined a presentation associated with Ford open AR reconciliation and worked through efforts to populate data. Directed future work to take place over the next few days - Participated on a call with SRR to update on status of data collection and decide on go forward efforts

10/25/06

10.2

10/26/06

12.3

Page 75 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 10/30/06

HOURS 11.2

DAILY LOG Activities during the day included: - Worked on an analysis to build cost support for open Ford AR to submit to SRR for evaluation and ultimately payment of invoices - Met with Kara Canton to understand potential avenues for matching invoices written to Ford with vendor invoices received in relation to those invoices Activities during the day included: - Worked on an analysis to build cost support for open Ford AR to submit to SRR for evaluation and ultimately payment of invoices - Met with Kara Canton to understand potential avenues for matching invoices written to Ford with vendor invoices received in relation to those invoices - Participated on a call with Carson Fischer, Capstone and Alvarez and Marsal regarding the GM affidavit amendments

10/31/06

12.0

TOTAL

193.8

Page 76 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ELIZABETH KARDOS MANAGING DIRECTOR PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 10/02/06 10/03/06 10/04/06 TOTAL

HOURS 0.3 0.2 0.5 1.0

DAILY LOG E-mail correspondence regarding affidavit E-mail correspondence regarding affidavit Discussion and e-mail correspondence regarding a potential disclosure

Page 77 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/03/06

HOURS 9.5

DAILY LOG Activities during the day included: - Participated in plant staff meeting - Meeting with Mike Vincent regarding restructuring of accounting department - Prepare 07 budget project plan - Meet with Norm Hewitt, Mike Vincent, Satish Patel to discuss 07 budget project plan - Meet with Mike Vincent, Steve Brown, Robert Phillips regarding updating CMI bill of material data and 07 budget methodology Activities during the day included: - Participated in plant staff meeting - Participated in the North America controllers conference call - Meeting with Robert Phillips, Satish Patel, Maureen Smith and Shirley Milton regarding streamlining receivables processing - Meeting with Maureen Smith, Mike Vincent and Shirley Milton regarding open issues associated with open receivables - Meeting with Mike Vincent and Robert Phillips regarding the 07 budget - Conference call with Mike Vincent and Ed Carpenter regarding fresh start accounting - Meeting with Gary Shaw to discuss 07 budget and Honda bill-backs Activities during the day included: - Participated in plant staff meeting - Meeting with Mike Vincent, Ari Hirvi and Aida Graba regarding migration of assets in construction in progress to fixed assets and payroll reconciliation. - Meeting with Dave Edwards and Mike Vincent regarding information needed to prepare payroll and benefits expenditures for 07 budget - Prepared 4th Qtr weekly forecast of Guelph and Brampton - Meeting with Norm Hewitt to discuss his analysis of the BATs file provided by head office Activities during the day included: - Prepared 4th Qtr weekly forecast of Guelph and Brampton - Conference call with Mike Vincent regarding 4th Qtr weekly forecast

10/04/06

11.0

10/05/06

13.5

10/06/06

5.0

Page 78 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/10/06

HOURS 9.3

DAILY LOG Activities during the day included: - Participated in daily staff meeting - Met with Robert Phillips, Satish Patel, Norm Hewitt, Scott Baird, Robert Arbuthnot to discuss BOM audit and inventory shrink - Analyzed, reviewed and other work related to reconciliation September actual results to 6+6 forecast Activities during the day included: - Met with Mike Vincent regarding collection of $150k for Honda switches and cost sharing arrangement with Honda - Analyzed, reviewed and other work related to reconciliation September actual results to 6+6 forecast - Meeting with Robert Arbuthnot regarding analysis of September sales by program - Prepared for and participated in staff meeting to discuss responsibilities for preparing the 07 budget Activities during the day included: - Participated in plant staff meeting - Participate in CMI training - Conference call with Rick Onisko regarding receivables processing - Review October week1 flash report - Met with Linda Campbell to discuss streamlining process of creating build of material change forms - Met with Ida Graba to discuss payroll accruals - Meet with Norm Hewitt to discuss plan process with regard to bill of material updates Activities for the day included: - Participate in meeting with Gary Shaw, Maureen Smith, Norm Hewitt regarding Brampton's 07 budget preparation - Interview a candidate for an accounting position - Participate in a conference call with Gary Shaw, Steve Brown, Jeff Olquist, Mike Vincent and Robert Phillips regarding modification of Honda pricing

10/11/06

11.7

10/12/06

10.8

10/13/06

4.5

Page 79 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/16/06

HOURS 8.0

DAILY LOG Activities for the day included: - Participated in plant staff meeting - Participated in accounting staff meeting - Participated in teleconference with David Edwards and Mike Vincent regarding staffing of the accounting department - Analyzed, reviewed and other work related to forecasted sales for Brampton - Participated in teleconference with Mike Jehle regarding Brampton flash - Participated in a meeting with Norm Hewitt and Dave Jackson regarding BOM database - Participated in a meeting with Norm Hewitt and Linda Campbell regarding BOM audit Activities for the day included: - Participated in plant staff meeting - Participated in accounting staff meeting - Participated in budget meeting with Robert Phillips, Norm Hewitt, Mike Vincent, Scott Baird, Maureen Smith, Bryan Noe and Dave Jackson - Participated in bill of material meeting with Robert Phillips, Norm Hewitt, Mike Vincent, Linda Campbell, Dave Jackson and Robert Arbuthnot - Analyzed, reviewed and other work related to departmental run of YTD detail general ledger to support the budget process - Participated in a meeting to discuss processes and general ledger modification needed to capture launch expenses - Participated in a work session with Dave Jackson and Norm Hewitt to made modifications to the bill of material database Activities for the day include: - Analyzed, reviewed and other work related to preparing the budget model - Participated in plant staff meeting - Participated in accounting group staff meeting - Participated in a meeting with Norm Hewitt and Mike Vincent regarding 07 budget - Met with Maureen Smith regarding customer chargebacks - Met with Roger Sills regarding customer chargebacks

10/17/06

11.0

10/18/06

11.5

Page 80 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/19/06

HOURS 11.0

DAILY LOG Activities for the day include: - Analyzed, reviewed and other work related to preparing the weekly flash reports for Guelph and Brampton - Participated in conference call with John Sharpe, Brian Nawrocki and Mike Vincent regarding September bridge and various Honda issues - Participated in a call with David Cue and Mike Vincent regarding BATs volumes - Participated in a call with Rosa Lewis regarding BATs pricing for Windsor - Participated in a meeting with Robert Phillips, Robert Arbuthnot and Mike Vincent regarding pending PO to DCX for Graz packaging and 07 budget issues - Participated in a call with Robert Phillips, Drew Crosier and Mike Vincent regarding various Honda issues - Analyzed, reviewed and other work related to preparing the budget model Activities for the day included: - Analyzed, reviewed and other work related to BATs volumes for Guelph and Brampton - Participated in a meeting with Robert Phillips, Mike Vincent, Norm Hewitt and Dave Jackson regarding BATs volumes and preparation of 07 budget - Participated in a conference call with Mike Vincent and Gary Shaw regarding the 07 budget for Brampton - Analyzed, reviewed and other work related to preparing the budget model Activities for the day included: - Participated in plant staff meeting - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Dave Edwards and Norm Hewitt to discuss compensation benefits of 07 - Participated in conference call with Norm Hewitt and Mike Vincent to discuss 07 budget - Met with Maureen Smith regarding analysis of Sept YTD expenses to support 07 budgeted expenses - Met with Aida Graba to discuss 07 budgeted depreciation

10/20/06

5.5

10/23/06

12.0

Page 81 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/24/06

HOURS 12.0

DAILY LOG Activities for the day included: - Participated in plant staff meeting - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Dave Jackson regarding build of material database - Met with Robert Phillips to discuss scrap budget - Met with Maureen Smith regarding analysis of Sept YTD expenses to support 07 budgeted expenses - Met with Maureen Smith and Steve Brown regarding budgeted 07 expenses for purchases services Activities for the day included: - Participated in plant staff meeting - Met with Dave Jackson regarding build of material database - Analyzed, reviewed and other work related to the 07 budget for Guelph and Brampton - Met with Norm Hewitt to review 07 budgeted intercompany sales for Guelph - Met with Robert Arbuthnot to create 198 and 092 packaging 07 budgets - Met with Maureen Smith and Steve Brown regarding budgeted 07 expenses for purchases services - Created review packages for offsite budget meeting - Created weekly flash for Brampton and Guelph Activities for the day included: - Participated in plant staff meeting - Prepared review packages for offsite 07 budget review - Participated in offsite meeting to review Guelph 07 budget - Analyzed, reviewed and other work related to the 07 budget for Guelph and Brampton Activities for the day included: - Participated in plant staff meeting - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Shirley Milton and Mike Vincent regarding charging off items in increases pending account - Met with Scott Baird regarding creation of overtime 07 budget - Met with Mike Vincent, Norm Hewitt and Dave Jackson regarding assembly routing

10/25/06

13.7

10/26/06

10.5

10/27/06

5.0

Page 82 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 10/30/06

HOURS 9.0

DAILY LOG Activities for the day included: - Participated in plant staff meeting - Met with Gary Shaw to review 07 budget expenses - Analyzed, reviewed and other work related to the 07 budget for Guelph and Brampton - Met with Scott Baird to review 07 scrap and training budget - Met with Norm Hewitt to discuss methodology to be utilized in the CMI instrument panel routing Activities for the day included: - Met with Scott Baird and Norm Hewitt to review overtime 07 budget for direct and indirect hourly staff - Analyzed, reviewed and other work related to the 07 budget for Guelph and Brampton - Met with Steve Brown to create sub schedules to support the Engineering department's budget - Met with Robert Arbuthnot to revise 07 budgeted packaging costs - Met with Alan Dryden to discuss Brampton budget models - Met with Gary Shaw and Alan Dryden to discuss Brampton 07 operating expenses - Met with Mike Vincent to discuss transfer pricing for the 07 budget

10/31/06

11.0

TOTAL

195.5

Page 83 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 10/02/06

HOURS 9.2

DAILY LOG Activities during the day included: - Work session with C&A and Fabrics employees regarding auction process - Work session with Fabrics employees regarding status of remaining a/p to be paid - Updated the payroll, severance and related tax analysis based upon last week's conversations - Work session with Fabrics management regarding obligation A/R Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics management regarding all open issues - Followed up on collection issues - Reviewed revised inventory analysis Activities during the day included: - Updated the Fabrics cash flow projections - Reviewed cash flow projections with Fabrics management - Work session with HR regarding the revised layoff schedule - Developed an a/r analysis comparing past balances to current balance Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Revised the a/r analysis to include more time periods Activities during the day included: - Updated the Fabrics winddown cash model for last week's actual activity - Work session with Fabrics management regarding severance - Work session with Fabrics employees regarding utilities - Updated the Fabrics cash flow projections

10/03/06

9.7

10/04/06

9.0

10/05/06

8.0

10/10/06

9.9

Page 84 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 10/11/06

HOURS 9.7

DAILY LOG Activities during the day included: - Work session with Fabrics management regarding the winddown cash flow projections - Updated the Fabrics cash flow projections based upon conversations with Fabrics management - Work session with C&A employees regarding severance payments - Reviewed updated a/r past due report Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Developed an EBITDA to Net cash flow bridge for the month of August - Work session with Fabrics employees regarding EBITDA bridge Activities during the day included: - Prepared an a/r analysis showing the balances at various dates - Reviewed Fabrics projected balance sheet for the remainder of the winddown period - Reviewed Fabrics projected income statement for the remainder of the winddown period - Reviewed Fabrics projected restructuring costs for the remainder of the winddown period Activities during the day included: - Reviewed the bonus pool calculation analysis and provided feedback to Fabrics management - Work session reviewing listing of checks received last week for asset sales Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics management regarding EBITDA to Net Cash bridge - Followed up on collection issues - Followed up on Dorchester sales from last week

10/12/06

8.0

10/13/06

8.0

10/16/06

9.2

10/17/06

9.6

Page 85 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 10/18/06

HOURS 9.8

DAILY LOG Activities during the day included: - Updated the Fabrics cash flow projections - Reviewed cash flow projections with Fabrics management - Work session with Fabrics employees regarding asset sales - Reviewed severance analysis received from corporate Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Work session with Fabrics management regarding sales assumptions Activities during the day included: - Reviewed variance deposit schedules in order to determine amounts related to Fabrics - Developed a deposit analysis related to Fabrics in order to try and reclaim the deposits - Followed up with C&A corporate regarding Fabrics real estate leases - Analyzed the severance analysis prepared by C&A corporate Activities during the day included: - Work session with Fabrics management regarding next steps in order to try and reclaim the deposits - Work session with Fabrics employees regarding status of write offs - Work session with Fabrics employees regarding collections - Work session with Fabrics management regarding revised layoff schedule and related payroll assumptions Activities during the day included: - Updated the Fabrics winddown cash model for last week's actual activity - Work session with Fabrics employees regarding accounts payable - Work session with Fabrics employees regarding billing related to SWL's inventory - Work session with Fabrics management regarding severance

10/19/06

8.5

10/20/06

8.0

10/23/06

9.4

10/24/06

9.6

Page 86 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 10/25/06

HOURS 9.5

DAILY LOG Activities during the day included: - Work session updating the projections to the Fabrics winddown cash model - Work session with Fabrics management regarding the winddown cash model projections - Reviewed the weekly asset tracking analysis, inventory analysis and a/r past due report - Updated the cash flow comparison analysis from May's projections to October's in order to determine the variances Activities during the day included: - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Work session with Fabrics management regarding sales forecast - Work session with Fabrics management regarding the revised employee termination plan Activities during the day included: - Work session with C&A corporate regarding Fabrics severance - Work session with Fabrics employees regarding status of sales projection and employee termination schedule - Work session with Fabrics employees regarding asset sales - Work session with C&A corporate regarding Fabrics utility deposits Activities during the day included: - Work session with Fabrics management regarding the sales projection - Work session with C&A employees regarding deposits - Work session with Fabrics employees regarding A/P - Work session with C&A employees regarding severance amounts for Fabrics employees

10/26/06

8.7

10/27/06

8.0

10/30/06

9.4

Page 87 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 10/31/06

HOURS 9.8

DAILY LOG Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics management regarding sales projections - Work session with C&A employees regarding the status of the Fabrics severance analysis - Work session with Fabrics employees regarding the status of Dorchester invoice for the price increase

TOTAL

181.0

Page 88 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/02/06

HOURS 11.6

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Analyzed, documented, and reported C&A's accounts receivable collection efforts and results - Updated C&A data room re: Labor Unions & European Claims - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Recorded daily cash disbursements and receipts - Analyzed and reported tooling AR - Refining of Cash Flow Model and supporting databases

10/03/06

11.8

10/04/06

12.4

10/05/06

9.2

Page 89 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/09/06

HOURS 11.5

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Recorded daily cash disbursements and receipts - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed and explained actuals versus budget variances - Analyzed and reported tooling AR - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed and explained actuals versus budget variances - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

10/10/06

13.2

10/11/06

12.1

Page 90 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/12/06

HOURS 11.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Coordinated with C&A and KZC personnel to obtain historical data related to the Fabrics division in order to forecast cash flow - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

10/13/06

7.5

10/19/06

11.1

Page 91 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/20/06

HOURS 7.5

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Meeting re: Tooling AR and cash receipt - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Development of daily four-week cash flow forecast - Meeting re: Tooling AR and cash receipt - Refining of Cash Flow Model and supporting databases

10/23/06

10.9

10/24/06

12.4

10/25/06

11.8

Page 92 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/26/06

HOURS 12.6

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Development of daily four-week cash flow forecast - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Development of daily four-week cash flow forecast - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: professional fee reconciliation - Meeting re: Tooling cash receipts and subsequent application - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

10/27/06

7.5

10/30/06

11.4

Page 93 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 10/31/06

HOURS 11.7

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Developed and reported tooling disbursements report - Meeting re: divisional cash receipts and disbursements reporting - Analyzed, documented, and reported C&A's accounts receivable collection efforts and results - Recorded daily cash disbursements and receipts - Refining of Cash Flow Model and supporting databases

TOTAL

197.4

Page 94 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 10/02/06

HOURS 9.1

DAILY LOG Activities during the day included: - Reviewed Fabrics weekly bank statement related to asset sales and inventory sales - Followed up with C&A counter part on asset sales cash flow actual vs projection of prior week - Reviewed revised weekly employee termination plan prepared by Fabrics HR - Reviewed revised weekly actual employee count report prepared by Fabrics HR - Participated in conference call with C&A in regards to strategy on GB asset sales for Fabrics and Plastics Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Tracked invoices related to new asset sales - Updated new asset sales in the weekly asset sales tracking report - Updated consolidated detailed asset for sale and available for sale lists - Revised weekly employee count summary schedule based on HR reports received - Reconciled cash flow recorded in asset tracking report to Fabrics bank statement - Reviewed calculation on C&A sales of surplus yarn report Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Continued to track new invoices for asset sale - Updated consolidated detailed asset for sale and available for sale lists - Updated GB commission schedule on asset sales - Updated weekly inventory valuation analysis - Inquired and updated inventory value report for Dorchestor - Prepared the weekly package for Thursday's creditors phone call Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated in the weekly creditors conference call - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report

10/03/06

9.5

10/04/06

9.2

10/05/06

9.0

Page 95 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 10/09/06

HOURS 12.4

DAILY LOG Activities during the day included: - Reviewed master leases for GECC Phase I, II, III, GMAC, ORIX, and Textron for stipulated values and asset lists - Prepared PV cash flow comparison analysis among GECC Phase I, II, III original lease plan, GECC proposed plan, and C&A proposed plan - Performed scenario analysis based on various discount rates on GECC Phase I, II, and III leases - Reviewed Hilco valuation for all leased assets and agreed the FMV and OLV of the leased assets per Hilco to C&A leased equipment master list - Agreed and reconciled asset lists per GECC Phase I, II, III, GMAC, ORIX, and Textron to C&A leased equipment master list - Corrected and input capitalized costs by leased assets to C&A leased equipment master list Activities during the day included: - Continued reviewing master leases for GECC Phase I, II, III, GMAC, ORIX, and Textron for stipulated values and asset lists - Agreed and reconciled asset lists per GECC Phase I, II, III, GMAC, ORIX, and Textron to C&A leased equipment master list - Corrected and input capitalized costs by leased assets to C&A leased equipment master list - Met and discussed with C&A counterpart asset sale actual cash flow of last week as well as cash flow projection for the remainder of the wind down period - Prepared the newly formatted weekly asset tracking report per changes in court procedures in asset sales - Updated the asset sale transaction in the new weekly asset tracking report - Reconciled asset sales actual cash flow from the asset tracking report to the respective weekly Fabrics bank statement

10/10/06

11.0

Page 96 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 10/11/06

HOURS 11.5

DAILY LOG Activities during the day included: - Continued reviewing master leases for GECC Phase I, II, III, GMAC, ORIX, and Textron for stipulated values and asset lists - Continued reconciling asset lists per GECC Phase I, II, III, GMAC, ORIX, and Textron to C&A leased equipment master list - Continued inputting capitalized costs by leased assets for Textron leases to C&A leased equipment master list - Reviewed weekly revised employee termination plan from C&A Fabrics HR for week over week changes - Updated the Fabrics weekly employee count report per C&A's employee termination plan - Updated Gordon Brother asset sales commission schedule - Updated weekly inventory value analysis report and followed up with C&A counterpart on week over week changes in inventory reserve Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated in the weekly creditors conference call - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report Activities during the day included: - Followed up with C&A counterpart on new invoices related to new asset sales for the week - Updated consolidated detailed asset sale list and detailed asset not sold list Activities during the day included: - Reviewed Fabrics weekly bank statement related to asset sales and inventory sales - Followed up with C&A counterpart on asset sales cash flow actual vs. projection of prior week Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Updated new asset sales in the weekly asset sales tracking report - Revised weekly employee count summary schedule based on HR reports received - Prepared the weekly package for Thursday's creditors phone call

10/12/06

8.8

10/13/06

8.0

10/17/06

4.0

10/18/06

5.2

Page 97 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 10/19/06

HOURS 8.0

DAILY LOG Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated in the weekly creditors conference call - Continued to track new invoices for asset sale - Updated consolidated detailed asset for sale and available for sale lists Activities during the day included: - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report - Updated GB commission schedule on asset sales Activities during the day included: - Reviewed Fabrics weekly bank statement related to asset sales and inventory sales - Followed up with C&A counterpart on asset sales cash flow actual vs. projection of prior week Activities during the day included: - Met and discussed with C&A counterpart asset sale actual cash flow of last week as well as cash flow projection for the remainder of the wind down period - Revised the new weekly asset tracking report per changes in court procedures in asset sales - Updated the asset sale transaction in the new weekly asset tracking report - Reconciled asset sales actual cash flow from the asset tracking report to the respective weekly Fabrics bank statement Activities during the day included: - Reviewed weekly revised employee termination plan from C&A Fabrics HR for week over week changes - Updated the Fabrics weekly employee count report per C&A's employee termination plan - Updated Gordon Brother asset sales commission schedule - Updated weekly inventory value analysis report

10/20/06

8.0

10/23/06

9.2

10/24/06

9.2

10/25/06

9.4

Page 98 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 10/26/06

HOURS 9.5

DAILY LOG Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated the weekly creditors conference call - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report Activities during the day included: - Continued to track new invoices for asset sale - Continued updating consolidated detailed asset for sale and available for sale lists - Updated GB commission schedule on asset sales Activities during the day included: - Reviewed Fabrics weekly bank statement related to asset sales and inventory sales - Followed up with C&A counterpart on asset sales cash flow actual vs. projection of prior week - Reviewed revised weekly employee termination plan prepared by Fabrics HR - Reviewed revised weekly actual employee count report prepared by Fabrics HR

10/27/06

8.5

10/31/06

9.6

TOTAL

169.1

Page 99 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 10/02/06

HOURS 10.7

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Updating Weekly Actual Reporting format for the fourth quarter - Beginning the recording of weekly actual information, including cash receipts, disbursements and international receipts Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Recording specific part numbers associated with GM platforms and programs for relevant tooling - Reconciling daily sales data to Jason Stema's weekly report - Finalizing Weekly Actual Report Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Gathering hard copies of platform-specific tooling invoices for the GM relevant tooling analysis - Recording program codes for GM relevant tooling discussion - Updating the Ford AR summary schedule Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Working with project accountants to find tooling invoices specific to GM relevant tooling analysis - Putting together package for the Amended Motion for Automatic Stay - Compiling a list of outstanding invoices by specific platform for GM relevant tooling Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Distinguishing ED&D and Rework invoices specific to the GMX 020 program for the GM open AR packages - Working on Weekly Actual Reporting: specifically updating the cash receipts

10/03/06

11.5

10/04/06

12.6

10/05/06

8.0

10/09/06

11.9

Page 100 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 10/10/06

HOURS 12.1

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Finalizing preliminary Weekly Actual Report for review - Coordinating with Bradley Herman to find remaining GM relevant tooling invoices Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Organizing international claims documentation - Organizing summary of GM discovery documentation Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Copying documents for the international claims documentation - Beginning process of gathering the subsequent billings for both Ford and GM Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Beginning to update Ford invoice list to include site code - Finalizing and delivering Ford invoice book to Mary Ann Wright and Rod Robson - Updating and recording various cash databases, including Fabrics bank balance, daily cash receipts, and daily cash flashes - Completing the international claims information Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Continuing to update the Subsequent Billings Package for delivery to Ford - Beginning the Weekly Actual Reporting process, specifically the sales data and customer cash collections

10/11/06

12.3

10/12/06

11.8

10/13/06

8.0

10/16/06

10.9

Page 101 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 10/17/06

HOURS 11.4

DAILY LOG Activities during the day included: - Organization of all Plastics plants' variances to 6+6 forecast - Continuing process of daily actual weekly cash reporting - Working with Shari Lewis and Dura faculty to update Ford and GM packages with plant invoices Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Working with Bob Bradshaw to obtain Dura invoices billed subsequent to the Ford and GM package dates - Creating a Plan B cash flow schematic Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Updating Plan B cash flow schematic - Finalized daily actual weekly report Activities during the day included: - Obtaining from Old Fort plant those invoices billed to either GM or Ford subsequent to our binder submission date - Coordination with Treasury to ensure the DIP agreement payments were made - Updating Ford AR to include subsequent payment amounts Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Finding specific relevant Tooling invoices for the Amended Motion Petition - Finding detail behind the subsequent Ford and GM payments - Continuing weekly cash flow reporting for previous week Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Organization of various international claims e-mails as support documentation - Completion of weekly cash reporting - Truing up daily cash flash to Treasury's bank account statements - Gathering proper backup documentation for September GM invoices

10/18/06

11.9

10/19/06

12.2

10/20/06

8.3

10/23/06

12.5

10/24/06

10.2

Page 102 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 10/25/06

HOURS 8.0

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Finalization of Daily Actual Report - Updating weekly severance database Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Updating international claims information with note-specific documentation - Making additional Ford Subsequent Billings Packages Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Beginning process of substantiating costs associated with Ford AR balance - Working with Treasury to update our bank balance information and reconcile any differences Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Working on Daily Actual Cash Report - Coordinating with project accountants to outline a plan to substantiate the costs behind the Ford open AR Activities during the day included: - Reporting daily cash flash, updating bank balance for Fabrics, and recording daily customer cash receipts - Working to substantiate program costs in support of Ford open AR balance - Reconciling open accounts receivable for plastics plants - Working on Daily Actual Cash Reports

10/26/06

12.1

10/27/06

8.0

10/30/06

10.0

10/31/06

11.0

TOTAL

225.4

Page 103 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 LAURIE VERRY PARA-PROFESSIONAL

DATE 10/02/06

HOURS 1.2

DAILY LOG Activities during the day included: - Prepared supplemental affidavit and review of OCP Order Activities during the day included: - Revised supplemental affidavit Activities during the day included: - Finalized supplemental affidavit Activities during the day included: - Prepared time summaries for E.Kardos and L.Verry Activities during the day included: - Filed supplemental affidavit

10/03/06

0.2

10/04/06

0.5

10/09/06

0.5

10/10/06

0.3

TOTAL

2.7

Page 104 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 10/04/06

HOURS 0.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

10/05/06

0.5

10/10/06

1.0

10/11/06

0.5

10/12/06

0.5

Page 105 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 10/17/06

HOURS 1.0

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

10/18/06

0.5

10/23/06

0.5

10/24/06

9.0

10/25/06

9.0

Page 106 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 10/26/06

HOURS 5.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

10/31/06

0.5

TOTAL

29.0

Page 107 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 KATHLEEN MAHON PARA-PROFESSIONAL

DATE 10/05/06

HOURS 8.5

DAILY LOG Activities during the day included: - Collect and enter time and expense reports Activities during the day included: - Verify accuracy of expenses submitted Activities during the day included: - Create initial schedules for monthly invoice Activities during the day included: - Begin gathering data for next monthly invoice Activities during the day included: - Prepare draft invoice Activities during the day included: - Complete processing of final invoice

10/09/06

9.1

10/12/06

9.0

10/17/06

9.3

10/23/06

9.3

10/27/06

9.5

TOTAL

54.7

Page 108 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SUZANNE MACKAY PARA-PROFESSIONAL

DATE 10/02/06 10/03/06 10/04/06 10/05/06 10/06/06 10/09/06 10/10/06 10/11/06 10/12/06 10/13/06 10/16/06 10/17/06 10/18/06 10/19/06 10/20/06 10/23/06 10/24/06 10/25/06 10/26/06 10/27/06 10/30/06

HOURS 1.2 0.5 0.7 0.8 0.2 0.3 0.5 0.4 0.5 0.5 1.2 0.8 0.6 0.5 0.6 0.4 0.1 0.1 0.5 0.3 0.7

DAILY LOG Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities

Page 109 of 110

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG OCTOBER 2006 SUZANNE MACKAY PARA-PROFESSIONAL

DATE 10/31/06 TOTAL

HOURS 0.5 11.9

DAILY LOG Assisting S. Cooper in relation to C&A activities

Page 110 of 110

EXHIBIT C-3 Summary of Hours Billed by Professionals and Para-professionals For the Period from November 1, 2006 through November 30, 2006
Hours November 216.0 229.9 172.0 191.8 194.9 218.1 212.5 158.9 185.9 175.2 179.9 196.1 164.5 8.1 160.5 161.5 191.0 86.1 195.9 3,298.8 Hourly Rate $685.00 $625.00 $625.00 $510.00 $510.00 $485.00 $485.00 $465.00 $445.00 $445.00 $435.00 $390.00 $380.00 $375.00 $350.00 $350.00 $325.00 $325.00 $225.00 Compensation November $147,960.00 143,687.50 107,500.00 97,818.00 99,399.00 105,778.50 103,062.50 73,888.50 82,725.50 77,964.00 78,256.50 76,479.00 62,510.00 3,037.50 56,175.00 56,525.00 62,075.00 27,982.50 44,077.50 1,506,901.50

Professional John Boken William Murphy David Orlofsky Bret Fernandes Mark Lymbery John Sharpe Lee Smith Lyle Potash Tadd Crane Mark Cervi Dana Frazier Julie Black Puneet Agrawal Elizabeth Kardos Mark Lubin Scott Martinez Christopher Yi Leane Guo Eric Heller Total for Professionals Para-professional Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals & Para-professionals

5.0 43.4 5.3 53.7

$75.00 $75.00 $75.00

375.00 3,255.00 397.50 4,027.50

3,352.5

$1,510,929.00

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from November 1, 2006 through November 30, 2006
November $147,855.18 15,001.20 2,528.13 503.60 170.00 80.00 73.50 $166,211.61

Travel and Lodging Meals Telephone Direct Costs Fax Charges-In Fax Charges-Out Photocopies Total Expenses and Other Fees

K&E 11262007.3

Invoices for the Period November 1, 2006 through November 30, 2006 (See Attached)

K&E 11262007.3

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/01/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in OEM accommodation agreement negotiation session - Meeting re: protocol for responding to OEM resourcing requests - Phone call re: determination of supplemental retention benefit needs - Addressing of issues relating to OEM service parts requirements - Phone call re: C&A position on OEM parts bank build requests - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Preparation for and participation in C&A Board conference call - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone call re: Nissan pre-petition receivables issue - Meeting with VP-Communications re: response to media inquiries - Phone call with Honda representatives re: resourcing requirements - Resolution of D&O insurance renewal issues - Phone call with Lazard re: Plastics confidentiality agreement issues - Review of Ford tooling reconciliation and estimate of amounts due - Revising of draft internal and external communications re: case status - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Review of initial analysis re: November interim funding requirements - Meeting re: Convertibles sale strategy and OEM/bidder issues - Meeting re: proposed plant groupings for Plastics marketing process - Review of Honda issues and assessment of alternatives and risks - Phone call re: request from Ford for Hermosillo production make-up - Update conference call with Committee representatives and advisors - Phone call with Lazard re: status of Soft Trim LOI process - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours

11/02/06

12.0

11/03/06

8.0

11/04/06

Page 1 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/05/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Conference call with Secured Lender advisors re: OEM negotiations - Drafting of revised language for amended Disclosure Statement - Updating of KZC objectives and action plans for week of 11/06/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Meeting re: strategy for structuring supplemental retention plan - Conference call with OEM advisors re: Convertibles sale process - Review and sign-off on Plastics marketing packages for primary plants - Review of LOIs submitted in connection with Soft Trim sale process - Participation in OEM accommodation agreement negotiation session - Phone call re: Westland severance issue and UAW concerns - Analysis of schedules of Plastics sales by OEM by plant - Outlining of process for addressing vendor requests for deposits - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone call with Lazard re: Soft Trim LOIs and follow-up issues - Review of updated analyses re: November interim funding requirements - Phone call re: OEM bank build requests and C&A position - Review and revising of draft press release re: status of restructuring - Drafting of language for KZCS/Boken Fourth Interim Fee Application - Review of revised outline of outstanding accommodation agmt issues - Meeting re: review of corporate functions and staffing requirements - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

11/06/06

12.0

11/07/06

12.0

Page 2 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/08/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Conference call re: assessment of Soft Trim LOIs and next steps - Meeting re: updated Ford tooling reconciliation and outstanding issues - Conference call re: key accommodation agmt negotiation issues - Meeting re: status of accommodation agmt budget preparation - Phone call re: status of transition of Toyota Plastics programs - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in meeting with OEM advisors re: Plastics budget - Participation in OEM accommodation agreement negotiation session - Phone call with Honda re: requirements for new Soft Trim awards - Revising of draft of KZCS/Boken Fourth Interim Fee Application - Addressing of issues re: JCI demand for access to certain plants - Conference call re: alternative resin supply agmt and related issues - Review of outline of tax considerations re: proposed sale of Soft Trim - Outlining of proposed requirements for final amendment to DIP agmt - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Assessment of recommended disposition of Plastics plants - Review of alternative proposals for resolution of Ford tooling issue - Follow-up on letter from GECC re: Hermosillo financing / lease - Update conference call with Committee representatives and advisors - Meeting re: status of Plastics budget for accommodation agreement - Finalizing of OEM interim funding agreement for November - Preparation for and participation in meeting with Ford re: Hermosillo - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues No hours

11/09/06

12.0

11/10/06

8.0

11/11/06

Page 3 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/12/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Outlining of Plastics budget issues to address in OEM negotiations - Review and mark-up of revised draft of accommodation agreement - Updating of KZC objectives and action plans for week of 11/13/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Resolution of outstanding issues relating to GECC A/R facility - Addressing of Honda request for plant visit with alternative supplier - Phone call with Lazard re: Soft Trim LOI follow-up and next steps - Participation in OEM accommodation agreement negotiation session - Preparation for 11/14/06 conference call with Secured Lenders - Revising of DIP certification re: updated 13-week cash flow forecast - Review and sign-off on updated 13-week cash flow forecast - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in OEM accommodation agreement negotiation session - Review of updated schedule of estimated admin and priority claims - Finalizing of press release and internal memo re: case developments - Review and mark-up of draft term sheet re: liquidating plan - Review of addendum to LOI received from bidder for Soft Trim - Meeting re: DCX intentions for fascia production - Participation in update call with pre and post-petition Secured Lenders - Addressing of issues relating to proposed Plastics budget - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: Plastics budget for accommodation agreement - Phone calls with K&E re: status of accommodation agmt negotiations - Conference call re: Plastics marketing process and resource needs - Phone call with Lazard re: Soft Trim LOI follow-up and next steps - Phone call with CFO re: spending protocol for sale/wind down process

11/13/06

12.0

11/14/06

12.0

11/15/06

2.0

Page 4 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/16/06

HOURS 8.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone call re: update on Fabrics wind-down and wrap-up issues - Phone call with Lazard re: outstanding Soft Trim LOI clarification items - Participation in update conference call with UAW and USW leaders - Addressing of issues relating to Plastics confidentiality agreement - Phone call re: update on Ford tooling reconciliation and next steps - Conference call re: OEM accommodation agmt negotiation issues - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone call re: status of corporate staffing assessment and RIF plans - Addressing of issues re: accommodation agmt and Plastics budget - Conference call with Secured Lenders re: update on Soft Trim process - Update conference call with Committee representatives and advisors No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Review and revising of draft status update for C&A Board - Review and mark-up of draft motion for corporate RIF - Review of revised draft of accommodation agmt and outlining of issues

11/17/06

4.0

11/18/06 11/19/06

2.0

Page 5 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/20/06

HOURS 10.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Conference call with GC and Michigan economic development group - Review of updated Soft Trim LOIs requested from bidders - Phone call with Lazard re: revised Soft Trim LOIs and next steps - Meeting re: status of discussions with OEMs on retention/severance - Review and sign-off on C&A Monthly Operating Report for 10/06 - Addressing of OEM and Secured Lender issues re: Plastics budget - Review and sign-off on GM tooling funding letter - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Sign-off on 09/06 Monthly Reporting Package to DIP Lenders - Conference call with OEMs and Secured Lenders re: agmt issues - Conference call with Secured Lender advisors re: retention issues - Meeting re: forecasted timing for recoveries from C&A-Europe claims - Review of revised cash forecast for December 2006 and January 2007 - Review of proposal from Secured Lender advisors re: cost sharing - Meeting re: transition of Toyota Plastics programs and related issues - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Review of listing of personnel proposed to be included in pending RIF - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Providing guidance to K&E and KZC professionals on various issues No hours

11/21/06

12.0

11/22/06

6.0

11/23/06

Page 6 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/24/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Assessment of alternatives for resolving outstanding OEM agmt issues - Outlining of proposed resolution to Plastics budget issues - Review of components of Dec - Jan interim funding requirements - Analysis of Plastics inventories and estimate of recoveries - Analysis of near-term cash flow forecasts for Soft Trim, Hermosillo No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Analysis of outstanding budget items to resolve with OEM advisors - Outlining of items to include in proposed settlements with GM, DCX - Updating of KZC objectives and action plans for week of 11/27/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in OEM accommodation agreement negotiation session - Meeting re: Dec - Jan interim funding requirements - Addressing of issues re: confidentiality agmt with Plastics bidder - Phone call with Lazard re: Soft Trim LOIs and remaining issues - Analysis of accrued expenses and proposed allocation - Review of bank build analysis and assessment of incremental costs - Update conference call with Committee representatives and advisors - Phone call re: status of resolution of Plastics budget issues - Providing guidance to K&E and KZC professionals on various issues

11/25/06 11/26/06

2.0

11/27/06

12.0

Page 7 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 11/28/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in OEM accommodation agreement negotiation session - Addressing of issues relating to Plastics operating budget - Resolution of insurance financing issue for 2007 premiums - Phone call re: marketing of exteriors plants and timeline - Phone call re: status of transition of Honda Plastics programs - Addressing of issues relating to professional fee budget for OEM agmt - Phone call re: determination of lead bidder in Soft Trim sale process - Resolution of issues re: plans for transfer of Toyota Plastics tooling - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone call with Honda representatives re: process update - Participation in OEM accommodation agreement negotiation session - Meeting re: Convertibles sale strategy and AAI, GM issues - Addressing of various operating issues with Plastics mgmt team - Phone call re: DIP amendment request anticipated issues - Analysis of settlement position re: GM pre-petition A/R and tooling - Update conference call with Secured Lenders re: Soft Trim process - Phone call with CFO re: status of current credit terms and vendors - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Participation in OEM accommodation agreement negotiation session - Meeting with Controller re: planning for physical inventories - Update conference call with representatives of UAW and USW - Meeting re: proposed retention budget and supporting rationale - Phone call re: preparation for 12/01/06 settlement call with Nissan - Phone call with Lazard re: discussions with Soft Trim bidders - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Providing guidance to K&E and KZC professionals on various issues

11/29/06

14.0

11/30/06

14.0

TOTAL

216.0

Page 8 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/01/06

HOURS 12.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of weekly cash flow for Plan B budget - Tel call with BBK re cash management alternatives - Ford Tooling Reconciliation Meeting - Meet with P Chadwick re status update and information follow up - Carpets meeting re cash flow forecast Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of weekly cash flow for Plan B budget - CapEx spend to-date and review of projections for November and December - Call to discuss workers' compensation insurance issues - Ford Tooling Reconciliation Meeting - Conf call with Kies re cash flow forecast - Analysis of accounts payable as of 11/25/06 and follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Attend purchasing call with plants - Interim funding cash flow forecast analysis - Tel call with Al Haynes re workers comp - Conference calls and analysis regarding major OE settlement proposal - Analysis of 2006 tooling spend forecast sorted by customer - Analysis of accounts payable as of 11/25/06 and follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up re BBK information request list - Analysis of October Sales by OEM - Meeting with CEO and S. St. Clair re Ford tooling analysis - Follow up re tooling vendor petition in Court for payment - Conference calls and analysis regarding major OE settlement proposal - Conf call with Canadian counsel re CRA status and update re C&A - Cash flow forecast for Plan B budget

11/02/06

13.7

11/03/06

8.3

11/06/06

11.8

Page 9 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/07/06

HOURS 12.6

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Working session with Plastics controller group regarding divisional reporting for actual cash receipts and disbursements - Analysis of October Sales by OEM - Conference call with Al Haynes with Ron re workers comp payroll data - Conference calls and analysis regarding major OE settlement proposal - Review outline of cash flow management process for Customer Agreement - Analysis of 2006 tooling spend forecast sorted by customer - Ford tooling receivable reconciliation update Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Discussion of settlement parameters regarding tooling vendor - Meeting with general counsel and director of Tax re CRA and Canada tax claim - Conf call with Canadian counsel re CRA and C&A status - Meeting to agree what data can be provided during C&A's meeting with Nissan in Japan next week - Review outline of cash flow management process for Customer Agreement - Meeting re documenting processes for ED&D - Analysis of 2006 tooling spend forecast sorted by customer - Analysis of tooling cash flow forecast Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Discussion of settlement parameters regarding tooling vendor - Conf call re Ford tooling reconciliation process - Review outline of cash flow management process for Customer Agreement - Ford tooling reconciliation follow up and analysis

11/08/06

14.2

11/09/06

8.2

Page 10 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/10/06

HOURS 10.3

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up discussions regarding settlement parameters regarding tooling vendor - Discuss and analyze alternative C&A Ford tooling reconciliation proposals - Discussions and analysis of Ford tool cost tracking and results - Review outline of cash flow management process for Customer Agreement - Review proposed tooling funding protocol - Analysis of OE budget for professional fees Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow up discussions regarding settlement parameters regarding tooling vendor - Ford tooling AR reconciliation analysis - Analysis of GECC AR securitization balance and repayment of over funding - Conf call re WP Carey Proposal - Cash flow monitoring and reporting setup for Customer Agreement funding protocol - Review proposed tooling funding protocol - Review drafts of Tooling, capex and other OE funding protocols Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Conf call with A Haynes re WC and AIG options - Ford tooling AR reconciliation analysis - Review and analysis of ED&D Funding Protocol - Tel call with P Neuman re C&A update - Cash flow monitoring and reporting setup for Customer Agreement funding protocol - Review proposed tooling funding protocol - Review drafts of Tooling, capex and other OE funding protocols

11/13/06

13.2

11/14/06

12.5

Page 11 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/15/06

HOURS 11.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with Capstone regarding settlement parameters regarding tooling vendor - Ford tooling AR reconciliation analysis - Analysis of November interim OEM funding agreement - Workers comp analysis and meeting with Capstone - Discussion regarding CRA and tax appeal status and next steps - Review and discuss accounts payable analysis - Review drafts of Tooling, capex and other OE funding protocols Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Conf call with M Masanovich re AP and other liabilities - Tel call with K&E re DIP amendment request - Conf call with Trenary, Hariskos and Perryman re AP terms issues - Review and discuss accounts payable analysis - Conf call with J Smail and R Robson re Ford settlement offer Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of accounts payable and accruals for Accommodation agreement - Analysis of November interim OEM funding agreement - Workers comp analysis and meeting with Capstone - Ford tooling analysis follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis and discussions with AON regarding workers comp - Meeting with BBK re Missisauga funding - Analysis of November interim OEM funding agreement - Letter requested by JPM re DIP prepayment from Capex account and compliance certificate - Review and discussion re Soft Trim Canada - GAAR case - Meeting regarding Toyota open Plastics commercial issues - Review and discuss accounts payable analysis - Meeting regarding Cap Ex and tooling on hold

11/16/06

4.1

11/17/06

5.1

11/20/06

11.2

Page 12 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/21/06

HOURS 12.4

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - December daily cash flow forecast and surcharge funding estimate analysis - Analysis of weekly cash forecast for the Customer Agreement - Analysis of November interim OEM funding agreement - Inventory meeting to discuss OE purchase of Plastics and Convertibles inventory - Call with BBK regarding workers comp renewal insurance alternatives - Review and discuss accounts payable analysis - Ford tooling meetings re settlement proposal and detail support effort Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - December daily cash flow forecast and surcharge funding estimate analysis - Analysis of weekly cash forecast for the Customer Agreement - Analysis of December interim OEM funding requirement - Conference call regarding final language in DIP certificate and implications Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Follow-up discussions regarding OE alternative to reporting - Analysis of weekly cash forecast for the Customer Agreement - Analysis of December interim OEM funding requirement - Prepare for and attend funding protocol conf call re Customer Agreement Activities during the day included: - Prepare for and lead conference call with BBK re funding mechanics for Customer agreement - Follow-up discussions regarding OE alternative to reporting - Analysis of weekly cash forecast for the Customer Agreement - Analysis of December interim OEM funding requirement

11/22/06

6.0

11/24/06

4.6

11/26/06

2.0

Page 13 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/27/06

HOURS 10.8

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Prepare for and lead conference call with BBK re funding mechanics for Customer agreement - Follow-up discussions regarding OE alternative to reporting - Inventory meeting with BBK, GT and Capstone - Tooling vendor settlement offer analysis - Tooling vendor issues meeting with BBK - Analysis of weekly cash forecast for the Customer Agreement - Analysis of December interim OEM funding requirement - Tooling, capex and ED&D funding follow-up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of December interim funding estimates - Read current draft of the Customer Agreement regarding protocol funding requirements - Tooling vendor settlement offer analysis - Ford tooling settlement follow up - GM accounts receivable reconciliation regarding pre 2005 invoices missing from GM payables - Analysis of December interim OEM funding requirement - Insurance renewal follow-up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with Capstone and GT re weekly cash flow forecast for December - Read current draft of the Customer Agreement regarding protocol funding requirements - Discuss BBK proposed funding agreement draft - Ford tooling settlement follow up - Pre-meeting for Honda settlement discussions - Program Reviews with BBK - OEM Funding Protocol - Analysis of December interim OEM funding requirement

11/28/06

14.6

11/29/06

13.9

Page 14 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/30/06

HOURS 16.4

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - GM pre-petition and tooling AR settlement analysis and conf call - Read current draft of the Customer Agreement regarding protocol funding requirements - Discuss BBK proposed funding agreement draft - Insurance renewal conf calls and follow up - DIP amendment Conf call - Tooling and capex funding issues follow up - Program Reviews with BBK - OEM Funding Protocol - DIP amendment analysis and discussions

TOTAL

229.9

Page 15 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/01/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meetings with GM, DCX, Ford, Honda, Toyota, Nissan and their legal and financial advisors, Capstone, Wachtell, Kirkland and Carson Fischer to discuss the interim funding and accommodation agreement Activities during the day included: - Meeting with Capstone, BBK and Commercial group regarding the engineering wind down plan - Meeting with HR regarding severance and retention issues - Meeting with the CFO regarding severance and retention costs - Reviewed analysis of GECC equipment leases - Meeting with Plastics management regarding plant sale packages, tooling issues and wind down plan - Prepared analysis of professional fees - Reviewed SG&A analysis Activities during the day included: - Meeting with Plastics management and Capstone regarding the asset sale process, bank builds and personnel issues - Meeting with Kirkland, Lazard and Senior Management regarding the Accommodation Agreement, employee communications and asset sales - Call with Ford commercial team regarding Hermosillo pricing - Reviewed GECC lease restructuring analysis - Call with President of Soft Trim regarding personnel issues - Call with potential investor regarding the Evart facility Activities during the day included: - Call with Capstone, Kirkland, Wachtell and JPM regarding the Accommodation Agreement Activities during the day included: - Prepared analysis of sales by OEM for October - Meeting with Capstone, Wachtell, Kirkland and Carson Fischer regarding the Interim Funding Agreement - Meeting with Capstone, Wachtell, Kirkland, Carson Fischer, GM, Honigman, DCX, Dickinson Wright, Ford, Miller Canfield, Grant Thornton and BBK regarding the November Interim Funding Agreement - Call with general counsel and Kirkland regarding GECC lease proposal

11/02/06

10.0

11/03/06

8.0

11/05/06

1.5

11/06/06

11.0

Page 16 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/07/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with BBK regarding professional fee budget - Meeting with CFO regarding KERP and severance analysis - Reviewed analysis of October sales by OEM - Meeting with Plastics management regarding past model service parts - Meeting with President of Plastics and Plastics controller regarding KERP and asset sale information - Call with JCI regarding tooling issues Activities during the day included: - Call with GECC regarding lease negotiations - Reviewed analysis of Soft Trim purchase offers - Call with Soft Trim management regarding future capital expenditure requirements - Reviewed analysis of proposed severance and retention plans Activities during the day included: - Call with BBK, Grant Thornton and Capstone regarding Wind Down Analysis - Call with BBK and Capstone regarding professional fee budget - Reviewed retention and severance analysis - Call with HR regarding retention and severance analysis - Call with the general counsel regarding GECC lease restructuring options Activities during the day included: - Call with the general counsel regarding personnel issues - Call with HR regarding severance and retention issues - Reviewed severance and retention analysis - Reviewed analysis of Professional Fee Budget - Call with Plastics management regarding asset sales Activities during the day included: - Meeting with EVP of Commercial, HR and CFO regarding retention and severance analysis - Call with Kirkland and senior management regarding wind down issues - Call with BBK regarding GM bank builds, professional fee budget and severance and retention issues - Meeting with Capstone regarding severance and retention issues - Meeting with HR regarding severance and retention analysis

11/08/06

8.0

11/09/06

8.0

11/10/06

8.0

11/13/06

10.5

Page 17 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/14/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with Plastics management regarding wind down of Plastics - Meeting with CFO and Capstone regarding personnel issues - Meeting with BBK, CFO and Grant Thornton regarding Hermosillo pricing issues - Meeting with MIS director, BBK and Capstone regarding personnel issues - Meeting with director of A/P, BBK and Capstone regarding personnel issues - Meeting with facilities director, BBK and Capstone regarding personnel issues - Call with Capstone, Plastics management, Grant Thornton and BBK regarding wind down status update - Reviewed analysis of corporate OH Activities during the day included: - Meeting with Plastics management regarding severance, retention, Plastics plant issues and Honda - Meeting with BBK, Engineering and Commercial departments, Capstone and HR department to discuss personnel issues - Meeting with general counsel and Kirkland regarding GECC lease negotiations - Meeting with Capstone, Wachtell, JPM, Kirkland and Lazard regarding sale of Soft Trim - Meeting with Capstone and BBK regarding professional fee budget - Meeting with BBK regarding tooling audits Activities during the day included: - Reviewed analysis of SG&A costs - Meeting with BBK to discuss SG&A needs and cost reduction opportunities - Meeting with Kirkland, Carson Fischer, Capstone, JPM, Wachtell, the OEMs and their advisors regarding the Accommodation Agreement - Meeting with Capstone, JPM, Kirkland and Wachtell regarding Plastics plants to be sold or closed Activities during the day included: - Reviewed Hermosillo pricing analysis - Call with Grant Thornton, Capstone and CFO regarding Hermosillo pricing issues

11/15/06

12.0

11/16/06

8.0

11/19/06

1.5

Page 18 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/20/06

HOURS 9.0

DAILY LOG Activities during the day included: - Call with senior management regarding personnel issues, Plastics operations and asset sales - Meeting with CFO and Capstone regarding Hermosillo pricing analysis - Call with Capstone, Grant Thornton and CFO regarding Hermosillo analysis - Call with Capstone regarding severance and professional fee budgets - Call with Lazard and President of Soft Trim regarding management incentive plan Activities during the day included: - Meeting with Plastics management regarding exterior plants and prospects for sale - Call with Lazard and President of Soft Trim regarding management retention plan Activities during the day included: - Call with Kirkland and management regarding leased equipment - Reviewed analysis of leased equipment - Reviewed analysis of Soft Trim retention plan Activities during the day included: - Call with Kirkland, Capstone, Wachtell, JPM, the OEMs and their advisors regarding the Accommodation Agreement - Call with management regarding Plastics operations and HR issues - Meeting with Plastics controller regarding 2007 financial projections - Reviewed analysis of Textron leases - Meeting with Toyota Commercial team regarding open commercial items Activities during the day included: - Call with Plastics management regarding resourcing of programs and past model service parts - Meeting with Kirkland to prepare for meeting with Textron - Meeting with representatives from Textron, EZ GO golf carts and Pillsbury Winthrop regarding the status of the Textron equipment leases, EZ GO golf cart production at Americus, status of Accommodation Agreement and disposition of excess equipment

11/21/06

3.0

11/22/06

2.5

11/27/06

10.0

11/28/06

8.0

Page 19 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/29/06

HOURS 8.0

DAILY LOG Activities during the day included: - Call with Plastics management regarding the status of the Evart facility, DCX's resourcing plans and plant sale books - Call with GECC regarding Hermosillo and the US equipment leases - Reviewed analysis of projected values for Plastics plant sales - Reviewed the wind down budget and had a call with Grant Thornton and BBK to discuss modifications - Call with Capstone and the CFO regarding the Hermosillo pricing analysis Activities during the day included: - Meeting with the CFO regarding Hermosillo pricing issues - Meeting with EVP of Commercial and Kirkland regarding Nissan meeting - Reviewed analysis of Hermosillo pricing scenarios - Meeting with Capstone regarding potential plant sales - Reviewed cash flow forecast for December - Reviewed interim financing agreement for December

11/30/06

10.0

TOTAL

172.0

Page 20 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 11/01/06

HOURS 10.5

DAILY LOG Activities during the day included: - Participate in C&A meeting regarding vendor payment term modifications and plant production levels - Participate in meeting regarding amounts due to C&A for Ford tooling - Meet with creditor advisors regarding GM Relevant Tooling balance reconciliation Activities during the day included: - Meet with BBK regarding status of Chrysler tooling for current programs and coordinate related data flow to BBK from C&A - Participate in call with Grant Thornton regarding amounts due to C&A for Ford tooling - Research facts and participate in phone calls with counsel in relation to vendor lien claim on tooling drawings - Review prepaid tooling account detail in PAS system to begin assessment of validity of program data Activities during the day included: - Participate in C&A meeting to coordinate the creation of tool inventory lists by plant - Participate in calls with tooling vendor in efforts to settle dispute over transfer of tool drawings to MOBIS - Meet with BBK and C&A personnel to investigate discrepancies in application of GM payments against C&A receivables - Meet with creditor advisors to respond to questions relating to the proposed settlement with GM regarding their request for relief from the automatic stay Activities during the day included: - In response to creditor advisor requests, obtain budgeted revenue relating to GM Relevant Tooling - Continue to update Ford tooling reconciliation data and assist in preparing presentation material for anticipated meeting with C&A senior management - Facilitate payment to tooling vendors by compiling required supporting detail

11/02/06

10.7

11/03/06

10.0

11/06/06

8.0

Page 21 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 11/07/06

HOURS 9.5

DAILY LOG Activities during the day included: - Participate in C&A meeting relating to Ford tooling receivables and potential for incremental cost recovery - Participate in call with Grant Thornton regarding Ford tooling reconciliation matters - Meet with C&A program teams to drive effort to complete tool inventory listings by plant & program - Meet with C&A Ford commercial team for working session regarding current analysis of Ford tooling programs Activities during the day included: - Continue with efforts to prepare summary of revenue for Relevant Tooling in response to creditor advisor requests - Review and provide comment on C&A response to Ford advisor tooling letter - Review tooling program cash flows prepared by program managers Activities during the day included: - Develop response to customer motion demanding plant site visits to conduct tooling review - Continue to reconcile Ford tooling balance matters and communicate with their advisors on proposed methodologies to resolve those issues - Continue to develop tool inventory summary by plant - Discuss proposed tooling funding protocol methodologies and implementation strategies Activities during the day included: - Draft proposed procedures relating to the customer funding protocol for tooling related expenditures and distribute for internal C&A review - Meet with BBK to provide them with an updated status of open tooling purchase orders - Continue to develop proposed funding protocol methodologies and procedures - Coordinate development and distribution of tool listing relating to customer motion to review tools at plant sites

11/08/06

11.3

11/09/06

11.8

11/10/06

8.3

Page 22 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 11/13/06

HOURS 11.2

DAILY LOG Activities during the day included: - Participate in meeting with OE advisors to begin to define funding protocol for capital, launch, and tooling costs for the Plastics division - Continue to develop detailed processes and procedures relating to customer funding of plastics programs - Meet with BBK and C&A personnel regarding hostage payment demand from vendor - Meet with C&A personnel regarding funding protocol procedures relating to capital expenditures Activities during the day included: - Update proposed procedures for tooling customer funding protocol - Work with C&A program managers to identify tooling PPAP dates for certain DCX programs - Create flowchart for workflow of tooling customer funding protocol - Provide BBK with an updated listing of tools by program for DCX Activities during the day included: - Analyze Ford program system data in order to identify unreimbursed tooling costs at C&A - Begin to compile hard copy vendor invoice detail behind specific open receivable balances with Ford - Obtain a revised updated tool listing by program for DCX in response to request from their advisors Activities during the day included: - Participate in phone meeting with C&A Ford commercial team regarding Ford tooling receivable balances and underlying costs - Review tooling system data in relation to ongoing discussions with Ford - Coordinate with BBK for production of GM related expected tooling spend Activities during the day included: - Participate in phone discussions regarding Ford tooling balances and proposed resolutions - Review open tooling payable items relating to GM in conjunction with BBK's request for payment forecasts - Continue to provide the OE advisors with tooling funding request data under the new funding protocol - Gather information from C&A plant in effort to identify whether any unapplied tooling cash should be allocated to that plant

11/14/06

11.0

11/15/06

9.6

11/16/06

2.0

11/17/06

8.0

Page 23 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 11/20/06

HOURS 9.7

DAILY LOG Activities during the day included: - Discuss with counsel the proposed vendor accommodation issues for vendor in Mexico that is winding down operations - Review tooling funding requests outstanding with the OE advisors - Identify invoices to be relieved in association with the settlement payment for GM related to the Relevant Tooling agreement - Continue to reconcile Ford tooling balances and link those open invoices to underlying invoice support Activities during the day included: - Review and comment on draft version of Ford tooling settlement letter - Continue data collection and discussions with counsel regarding wind down of a C&A vendor located in Mexico - Assist in developing template of authorization letter to be used in the tooling funding protocol Activities during the day included: - Coordinate efforts to respond to demands of vendors seeking hostage payments - Facilitate C&A participation in Mexican supplier wind down accommodation agreement - Work with C&A program managers in continued effort to build support in relation to open tooling balances with Ford Activities during the day included: - Coordinate critical vendor payments to prevent disruptions in production - Meet with BBK to discuss general status and specific issues relating to the tooling protocol funding mechanism - Continue efforts to reconcile Ford tooling balances and efforts to link those balances to underlying support Activities during the day included: - Participate in daily customer funding meeting - Initiate effort to identify cost of C&A-owned secondary tooling equipment by customer - Begin to compile Honda financial and tool data in support of their tooling transition proposal - Meet with tooling vendor regarding open issues

11/21/06

10.0

11/22/06

8.0

11/27/06

8.3

11/28/06

11.1

Page 24 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND FORECASTING OF WORKING CAPITAL REQUIREMENTS

DATE 11/29/06

HOURS 12.2

DAILY LOG Activities during the day included: - Re-draft settlement proposal letter for Ford tooling receivable balances - Participate in daily customer funding meeting - Meet with C&A Ford business managers to discuss efforts to support open receivables - Receive and begin to assess preliminary settlement proposal from GM for tooling balances Activities during the day included: - Participate in daily customer funding meeting - Continue to analyze and reconcile GM tooling settlement proposal - Participate in meetings with multiple tooling vendors regarding open issues - Meet with BBK to provide tooling accounts receivable balance status update - Participate in discussions with counsel regarding GM tooling settlement proposal

11/30/06

10.6

TOTAL

191.8

Page 25 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/01/06

HOURS 10.7

DAILY LOG Activities during the day included: - Daily call re management updates - Participate in daily professionals' call - Participate in conference call re KERP order and related supporting documents - Discussions with C&A management re Williamston asset sale - Discussions with prospective buyers re Owosso plant sale - Review of, and comments to, 4th Interim Fee Application Activities during the day included: - Participate in daily professionals' call - Participate in conference call with counsel and C&A staff re New Baltimore status - Review status of numerous data requests - Review legal entity plant ownership data - Review staffing data for wind-down budget - Meeting re plastics diligence data status - Meeting with BBK re wind-down budget Activities during the day included: - Daily call re management updates - Participate in daily professionals' call - Participate in conference call with counsel and C&A staff re administrative and priority claims - Preparation for meeting with Teamsters Activities during the day included: - Daily call re management updates - Participate in daily professionals' call - Preparation for, and participation in, meeting with Teamsters - Visit Rantoul facilities - Calls with potential buyers of Owosso and Williamston assets Activities during the day included: - Participate in daily professionals' call - Preparation for, and participation in, labor issues conference call - Numerous meetings re retention and severance issues - Review analysis re WPCarey leases - Review corporate overhead analysis for wind-down budget

11/02/06

11.1

11/03/06

7.2

11/06/06

11.0

11/07/06

11.4

Page 26 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/08/06

HOURS 11.0

DAILY LOG Activities during the day included: - Participate in daily professionals' call - Meeting to review plastics plant diligence packages - Meeting re convertibles sale - Update Williamston analysis of alternatives - Review BBK analysis of plant disposal alternatives - Review wind-down budget staffing analysis - Conference call re potential WARN issues Activities during the day included: - Participate in daily professionals' call - Meeting with customer and lender advisors re wind-down budget - Meeting re plastics sale diligence - Update Williamston analysis of alternatives - Prepare analysis of plant disposal alternatives - Review wind-down budget staffing analysis Activities during the day included: - Participate in daily professionals' call - Meeting re severance and retention in wind-down budget - Meeting re plastics sale diligence - Conference calls with prospective buyers of Williamston and Owosso assets - Meeting with C&A management re wind-down budget Activities during the day included: - Participate in daily professionals' call - Review retention and severance proposals with creditor advisors - Conference calls with prospective buyers of Williamston and Owosso assets - Prepare analysis of plastics plant disposition plans - Meeting with C&A management re wind-down budget Activities during the day included: - Participate in daily professionals' call - Review wind-down overhead budget - Participate in update call with C&A staff and counsel re labor status - Conference calls with prospective buyers of Williamston and Owosso assets - Review plant diligence packages - Review administrative claims analysis

11/09/06

12.8

11/10/06

4.6

11/13/06

10.2

11/14/06

11.3

Page 27 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/15/06

HOURS 9.5

DAILY LOG Activities during the day included: - Review updated Williamston offer and diligence requests - Meeting with lender and OE advisors re E&D staff budgets - Meetings re severance and retention programs - Calls with potential buyers of Owosso assets Activities during the day included: - Review wind-down engineering staffing resource requirements - Discussions with lender advisors re HR issues - Review updated severance and retention documents - Meeting with C&A and counsel re potential WARN issues Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting re convertibles sale process - Meeting re potential government incentives for plant purchases - Review and participate in call re updated administrative claims analysis - Meeting with lender and OE advisors re wind-down budget Activities during the day included: - Daily call re management updates - Conference call re convertibles sale process - Conference call re information requests for Canadian plastics facilities - Gather, review and transmit data for BBK information requests - Revise Williamston term sheet - Review updated HR lists - Conference call with BBK and Capstone re administrative claims Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Conference call with AAI re convertibles sale process issues - Meeting with lender advisors re retention / severance programs - Review updated severance and retention documents - Review and update Soft Trim diligence data access parties

11/16/06

6.4

11/17/06

9.3

11/20/06

7.2

11/21/06

10.6

Page 28 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY BUSINESS PLAN, FINANCIAL FORECASTING AND PLAN OF REORGANIZATION ANALYSES CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS

DATE 11/22/06

HOURS 9.0

DAILY LOG Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Call with lender advisors re severance and retention program - Calls with potential buyers of Owosso assets - Review updated severance and retention documents Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting with prospective Williamston buyer and counsel - Review and coordinate schedule for Evart plant visits - Meeting with prospective Owosso buyer and counsel Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Review and discuss HR information request with BBK - Review updated severance proposals - Call potential buyers of Owosso assets Activities during the day included: - Meeting with Canadian Auto Workers in Canada offices - Conference call re convertibles sale - Discuss Williamston sale process with prospective buyer - Review severance calculation and data for numerous plants - Call with C&A management re convertibles sale Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Follow up on BBK information requests re labor and retention - Review proposed management incentive plan - Review plant cluster diligence packages

11/27/06

10.4

11/28/06

11.3

11/29/06

9.8

11/30/06

10.1

TOTAL

194.9

Page 29 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 11/01/06

HOURS 12.2

DAILY LOG Activities during the day included: - Analysis related to potential trade credit tightening and corresponding impacts on liquidity - Meetings with various interested parties, including BBK and Capstone, to review impacts of potential trade credit tightening and the overall accounts payable exposure under various scenarios - Provide guidance to C&A accounting department on various accounting issues, including accounting for wind-down of Carcorp, and final disposition of the Fabrics Business Unit Activities during the day included: - Review and provide guidance on proposed cash reporting system under the Plan B scenario - Refine analysis related to potential trade credit tightening and corresponding impacts on liquidity - Provide additional guidance to C&A accounting department on various accounting issues - Analysis, review, and guidance to C&A's accounting department and KZC team related to various balance sheet analyses, including accounts receivable, prepaid expenses, and other current assets Activities during the day included: - Provide guidance to C&A accounting department on various accounting and reporting issues - Refine analysis related to potential trade credit tightening and the overall accounts payable exposure under various scenarios - Analysis, review, and guidance related to various balance sheet analysis, including accounts receivable, prepaid expenses, and other current assets Activities during the day included: - Analysis and consult in response to various Capstone and BBK information requests - Provide guidance to C&A accounting department on various accounting and reporting issues - Review and provide guidance on required cash structure and procedures under a Plan B scenario

11/02/06

12.1

11/03/06

8.0

11/06/06

11.3

Page 30 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 11/07/06

HOURS 12.3

DAILY LOG Activities during the day included: - Coordinate, review, and other work related to the analysis of sales by OEM - Provide guidance to C&A accounting department on various accounting and reporting issues - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility - Coordinate, prepare and consult in response to certain interested parties' inquiries Activities during the day included: - Coordinate, review, and other work related to the analysis of sales by OEM - Meetings with interested parties to review sales by OEM as part of negotiations for the Interim Funding Agreement - Provide consultation and support to the Company in efforts related to working capital and liquidity issues - Coordinate, prepare and consult in response to certain interested parties' inquiries Activities during the day included: - Coordinate, review, and other work related to the analysis of sales by OEM as part of negotiations for the Interim Funding Agreement - Meetings with interested parties to review sales by OEM as part of negotiations for the Interim Funding Agreement - Participate and provide guidance to C&A's Corporate and Plastics Accounting Groups relating to certain balance sheet analyses and potential impacts of various restructuring alternatives - Coordinate, prepare and consult in response to certain interested parties' inquiries Activities during the day included: - Analysis, review, and guidance related to various balance sheet analyses, including accounts receivable, prepaid expenses, and other current assets - Refine analysis related to potential trade credit tightening and the overall accounts payable exposure under various scenarios - Provide guidance to C&A accounting department on various accounting and reporting issues

11/08/06

12.4

11/09/06

12.2

11/10/06

8.0

Page 31 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 11/13/06

HOURS 11.1

DAILY LOG Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for October 2006 - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006 - Coordinate, prepare and consult in response to certain interested parties' inquiries - Provide guidance to C&A accounting department on various accounting and reporting issues Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for October 2006 - Analysis, review, and guidance related to various balance sheet analyses, including accounts receivable, prepaid expenses, and other current assets - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006 - Coordinate, prepare and consult in response to certain interested parties' inquiries - Provide guidance on E&D Funding Protocol Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for October 2006 - Analysis, review, and guidance related to various balance sheet analyses, including accounts receivable, prepaid expenses, and other current assets - Analysis, review, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006 - Coordinate, prepare and consult in response to certain interested parties' inquiries Activities during the day included: - Draft revisions to Officer Certificate for the DIP Monthly Reporting Package - Refinement of analysis related to potential trade credit tightening and address questions from interested parties

11/14/06

12.4

11/15/06

11.4

11/16/06

3.0

Page 32 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 11/17/06

HOURS 8.0

DAILY LOG Activities during the day included: - Preparation and call with C&A and interested parties related to liabilities being assumed by the lenders in the current term sheet and other issues related to accrued liabilities - Review October MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility Activities during the day included: - Review October MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility - Work related to BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations Activities during the day included: - Analysis and other work related to September 2006 reporting required under the DIP Credit Facility - Work related to BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations Activities during the day included: - Work related BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006 Activities during the day included: - Work related to BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations - Analysis, coordinate, and other work related to inventory observations, valuations, and related language in the Customer Agreements - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006

11/20/06

11.8

11/21/06

12.1

11/22/06

8.0

11/27/06

12.4

Page 33 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITOR CONSTITUENCIES

DATE 11/28/06

HOURS 13.6

DAILY LOG Activities during the day included: - Analysis, coordinate, and other work related to inventory observations, valuations, and related language in the Customer Agreements - Provide guidance to C&A accounting department on various accounting issues, including accounting for wind-down of Carcorp and final disposition of the Fabrics Business Unit - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006 Activities during the day included: - Work related to BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations - Analysis, coordinate, and other work related to inventory observations, valuations, and related language in the Customer Agreements - Meeting with Company, BBK, and Capstone to discuss and resolve issues related to inventory observations, valuations, related language in the Customer Agreements - Review cash flow forecast for December and January for purpose of identifying the funding requirement Activities during the day included: - Work related to BBK's request for a detail accounts payable and accrued liability analysis required as part of Customer Agreement negotiations - Analysis, coordinate, and other work related to inventory observations, valuations, and related language in the Customer Agreements - Meeting with Company, BBK, and Capstone to discuss and resolve issues related to inventory observations, valuations, and related language in the Customer Agreements - Review cash flow forecast for December and January for purpose of identifying the funding requirement - Analyzed, reviewed, and other work related to accessing financial performance for each business unit and certain plants for the periods ended October 2006

11/29/06

13.8

11/30/06

12.0

TOTAL

218.1

Page 34 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/01/06

HOURS 13.0

DAILY LOG Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles division - Reviewing latest weekly plastics flash report - Reviewing latest plant DOS results - Reviewing latest payables analysis - Preparing for and attending a meeting re: plastics severance amounts in the event of a wind down Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles division - Reviewing monthly home office and departmental overhead costs - Preparing a schedule of professional fees to date, by month in FY2006 - Preparing for and attending a meeting re: plastics severance amounts in the event of a wind down Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles division - Reviewing latest plant DOS results - Preparing a schedule of professional fees to date, by month in FY2006 - Preparing and reviewing a schedule of Q4 capital expenditures by OEM that are required but are currently on hold Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from BBK - Preparing for and attending a meeting with BBK re: professional fees - Dealing with questions from GT - Undertaking a reconciliation of sales by month, by customer, by plant - Updating a schedule of Q4 capital expenditures by OEM that are required but are currently on hold

11/02/06

12.5

11/03/06

8.5

11/06/06

11.5

Page 35 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/07/06

HOURS 13.0

DAILY LOG Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from BBK - Preparing for and attending a meeting re: corporate overhead costs - Dealing with questions from Alvarez - Preparing for and attending a meeting re: plastics plants sale process - Undertaking a reconciliation of sales by month, by customer, by plant - Updating a schedule of Q4 capital expenditures by OEM that are required but are currently on hold Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from BBK - Preparing for and attending a meeting re: service strategy - Undertaking a reconciliation of sales by month, by customer, by plant - Preparing for and attending a meeting re: required capital expenditures Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from Capstone - Preparing for and attending a meeting with BBK, GT and Capstone re: plastics wind down budget - Preparing for and attending a meeting re: plastics plants sales process - Preparing for and attending a meeting re: professional fees - Preparing for and attending a meeting re: corporate / divisional overhead - Preparing for and attending a meeting re: severance and retention amounts Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from Capstone - Preparing for and attending a meeting with Alvarez re: plastics wind down budget - Preparing for and attending a meeting re: plastics plants sales process - Dealing with information requests from BBK

11/08/06

13.0

11/09/06

12.5

11/10/06

9.5

Page 36 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/13/06

HOURS 11.5

DAILY LOG Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from Capstone - Preparing for and attending a meeting re: corporate and divisional overhead - Preparing for and attending a meeting re: OEM Cap Ex funding protocol - Dealing with questions from BBK Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from Capstone - Preparing for and attending a meeting with GT re: convertibles - Preparing for and attending a meeting re: OEM E&D funding protocol - Preparing for and attending a meeting with Wynalek re: plastics sale / wind down Activities during the day included: - Building a financial model that reflects the costs associated with a wind down of the plastics and convertibles divisions - Dealing with information requests from Capstone - Preparing for and attending a meeting with BBK re: professional fees - Participating in a meeting re: plastics sale / wind down - Participating in a meeting re: sale / wind down of company Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Reviewing sale / wind down model Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Reviewing sale / wind down model - Participating in a meeting re: accommodation agreements - Preparing for and participating in a meeting re: plastics sale / wind down budget - Dealing with questions from BBK

11/14/06

11.5

11/15/06

10.0

11/16/06

3.0

11/17/06

8.0

Page 37 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/20/06

HOURS 11.5

DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: plastics sale / wind down budget with BBK - Preparing for and participating in a meeting with DCX re: Bramalea facility - Dealing with questions from BBK Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: retention / severance with Capstone - Preparing for and participating in a meeting re: Toyota resourcing with commercial team - Dealing with questions from BBK Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Dealing with questions from BBK - Dealing with questions from Capstone Activities during the day included: - Preparing a sales analysis to be shared with Capstone Activities during the day included: - Preparing for and participating in a meeting with Trenary re: Mitsubishi - Reviewing plastics sale / wind down budget - Updating sales analysis to be shared with Capstone

11/21/06

12.5

11/22/06

8.0

11/23/06

1.0

11/27/06

4.0

Page 38 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/28/06

HOURS 12.5

DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: Toyota open commercial issues with commercial team - Participating in a meeting with Toyota re: resourcing of plastics programs - Preparing for and participating in a meeting re: plastics sale / wind down budget - Participating in a meeting with MAW re: ED&D Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: Mitsubishi situation - Preparing for and participating in a conference call with Toyota re: resourcing plastics programs - Preparing for and participating in a meeting with Honda re: resourcing plastics programs - Preparing for and participating in a meeting with Thompson re: FY2007 forecast by plant Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: plastics wind down / sale budget - Preparing for and participating in a meeting with Thompson re: FY2007 forecast by plant - Participating in a meeting with Alvarez re: accommodation agreements and plastics sale / wind down budget - Preparing for and participating in a meeting re: Nissan accommodation agreement - Preparing for and participating in a meeting with Capstone re: plastics sales analysis

11/29/06

13.0

11/30/06

12.5

TOTAL

212.5

Page 39 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/01/06

HOURS 12.4

DAILY LOG Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Development of quarter-to-date cash flow analysis including explanations - Development of matrix on CapEx forecast by division, priority and type - Development of analysis of Flash Report as compared to budget - Meeting with management to discuss various issues related to cash management and the cash flow forecast - Development of analysis of SG&A expense at Home Office cost center - Continued development of cash flow forecasts by division Activities during the day included: - Development of analysis of Fabrics cash flow for October and projected transfer at November 15 per the DIP Agreement - Meeting with T Trenary re sales and CapEx forecasts - Review of daily cash flow forecast through end of November - Development of information for meeting with management related to cash forecast and CapEx spend - Update report on payments into escrow accounts and DIP paydowns - Discussions with Carpets division re cash flow forecast and methodology as a standalone entity - Discussions with Capstone re cash flow forecasts Activities during the day included: - Development of revised estimate of Home Office expenses for the 4th quarter by type of expense - Discussions with A&M re cash flow forecast and actual results - Update analysis of Fabrics cash balance estimates for year-end - Update information request related to proceeds from Northern Trust re SERP - Update information and related discussions with Plastics re shipment forecast - Discussions with D Jachcik re cash flow forecast procedures

11/02/06

13.2

11/03/06

8.0

Page 40 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/06/06

HOURS 6.0

DAILY LOG Activities during the day included: - Update report on various escrow accounts, analysis of cash flows and DIP paydowns - Development of 13-week cash flow forecast through January, as required under DIP Agreement - Review of updated report on actual restructuring expenses - Review of updated report on weekly sales and receipts by OEM - Analysis of fixed and segment overhead costs in 6+6 Forecast Activities during the day included: - Review of preliminary draft of cash flow results by division - Review of cash requirements under OEM Funding model - Contact Allstate re remaining payments under SERP contract - Update report on Ford Commercial Issues along with discussions with various C&A personnel - Analysis of updated results for Fabrics winddown - Update cash flow forecasts by division for various changes in assumptions - Meeting with Capstone, review of preliminary cash forecasts by division Activities during the day included: - Analysis of cash flow results for prior week, comparison to Plan and explanation of variances - Development of 13-week cash flow forecast through January, as required under DIP Agreement - Analysis of forecasted Home Office expenses for Plan B forecast - Analysis of preliminary OEM Funding requirement forecast - Meeting with M Masanovich re Home Office expense forecasts - Analysis of quarter-to-date cash flow results versus forecast - Development of updated 4-week cash flow forecast by day

11/07/06

12.6

11/08/06

12.4

Page 41 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/09/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with OEM and Lender advisors re review of preliminary OEM Funding arrangement and related issues - Analysis of 6+6 Forecast for MRO and personnel costs for 4th quarter - Update analysis of projected Fabrics cash flow forecast and estimated distributions - Continued development of consolidated 13-week cash flow forecast, and reconciliation to prior forecasts - Discussions with Capstone re cash flow forecasts and actual results - Discussions with Tax department re projected refunds and payments Activities during the day included: - Update 13-week cash flow forecast as required under DIP Agreement, under various scenarios and assumptions - Development of non-operating issues related to winddown analysis and cash analysis - Development of cash flow information for T Trenary - Update daily cash flow forecast for following 4-week period - Prepare monthly certification for cash forecast under various scenarios - Update analysis of MRO and P/R expenses for November and December Activities during the day included: - Review of Tooling disbursements for prior two week period - Meeting regarding procedures for Tooling protocol for disbursements - Development of analysis for Fabrics transfer payment for November - Update 13-week cash flow forecast as required under DIP Agreement, under various scenarios and assumptions - Update analysis of various escrow accounts - Continued development of non-operating issues related to winddown analysis and cash analysis - Discussions with R Kibbey re Restructuring costs and results of equipment auction - Discussions with Capstone re cash flow forecast

11/10/06

8.0

11/13/06

11.5

Page 42 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/14/06

HOURS 12.3

DAILY LOG Activities during the day included: - Review of preliminary cash flow results for prior week - Development of daily cash flow forecast for following 4-week period - Meeting with management to review CapEx spend and forecast - Discussions with Capstone re cash flow forecast - Review of update Fabrics winddown results and forecast - Analysis of expense at Plastics divisional cost center - Reconciliation of Plan B Forecast to consolidated cash flow forecast - Review of Tooling expenditures over past 2 weeks Activities during the day included: - Meeting with D Jachcik re tracking of cash by division - Analysis of additional information on Plastics admin costs - Review of cash flow reports, including comparison of actuals to forecast and explanations - Review of quarter to date cash results, comparison to forecasts under alternate scenarios - Discussions with Capstone re cash flow forecast and escrow accounts - Read updated OEM Interim Financing Agreement - Development of forecasts of A/R collections for GM and DCC - Analysis of updated Plan B winddown analysis Activities during the day included: - Development of forecasts of A/R collections for GM and DCC - Analysis of updated Plan B winddown analysis and comparison to prior versions Activities during the day included: - Analysis of current week's cash results, receipts and disbursements - Update weekly cash flow forecast through year-end - Review of quarter-to-date cash flow results vs forecast - Development of cash forecast information for T Trenary - Analysis of updated Tooling account escrows - Review of updated information on Canadian pension payments

11/15/06

10.0

11/16/06

2.0

11/17/06

7.0

Page 43 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 11/20/06

HOURS 11.0

DAILY LOG Activities during the day included: - Analysis of updated Plan B winddown budget and financing estimate - Update cash flow projection for Plastics based on updated Plan B Budget - Development of updated forecast for expense costs at Home Office and Plastics division - Development of budget for Convertibles for U.S. and Mexico operations - Review and comment on weekly Flash Sales and EBITDA report - Review of updated information related to vendor payments and related changes in trade terms from suppliers - Analysis of updated receipts forecast from GM and DCC Activities during the day included: - Meeting with T Trenary re cash flow forecast - Update weekly cash flow forecast for Soft Trim through March 2007 - Reconciliation of divisional cash flow forecast to consolidated budget - Review of updated cash flow results for Fabrics - Update weekly cash flow forecast for Home Office cost center - Reconciliations of cash flow forecast for November and December - Update report on open and settled issues with Ford - Review report on vendors with new proposed trade terms - Review of updated information of shipments for November and December Activities during the day included: - Update weekly cash flow forecast for Plastics - Update weekly cash flow forecast for Convertibles - Reconciliation of divisional cash flow forecasts to consolidated budget - Development of daily cash flow forecast through year-end - Development of worksheet on Plan B Budget for assumptions and inputs into forecast Activities during the day included: - Conference call with management, and advisors to Lenders and OEMs re funding protocol procedures - Review of cash flow forecast through year-end

11/21/06

12.5

11/22/06

6.0

11/24/06

2.0

TOTAL

158.9

Page 44 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/01/06

HOURS 12.3

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Demand for Payment letter to be sent to customers of the Fabrics Business Unit - Reading and analyzing the Fabrics Cash Cleared file provided by accounts receivable - Reading and analyzing the Fabrics Accounts Receivable Aging reports - Reading, analyzing and editing the asset sale agreement of the excess equipment located at New Baltimore - Preparing for, participating in and following up on discussions with Gerald Jones and Holden Bixler regarding the collections of the Fabrics Receivable - Reading, analyzing and editing the Fabrics Cash Flow Activities during the day included: - Reading, analyzing and editing the Fabrics Cash Flow - Preparing for, participating in and following up on the Fabrics Winddown Creditor Call - Preparing for, participating in and following up on discussions with the Foamex Director of Finance regarding a potential settlement of Obligation receivables - Participating in and following up on discussions with Tsusho's Finance Director Operations regarding the settlement regarding prepetition accounts receivable - Participating in discussion with Paul Sharp and Gerald Jones regarding the status of Fabrics related commercial issues - Participating in and following up on meeting with Holden Bixler and Gerald Jones regarding the collection of outstanding Fabrics AR

11/02/06

11.9

Page 45 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/03/06

HOURS 8.3

DAILY LOG Activities during the day included: - Reading and analyzing the Fabrics Termination Plan - Reading, analyzing and editing the asset sale agreement of the excess equipment located at New Baltimore - Reading, analyzing and editing the Fabrics Cash Flow - Preparing for, participating in and following up on the Fabrics Winddown Creditor Call - Preparing for, participating in and following up on discussions with the Foamex Director of Finance regarding a potential settlement of Obligation receivables - Participating in and following up on discussions with Tsusho's Finance Director Operations regarding the settlement regarding prepetition accounts receivable - Participating in discussion with Paul Sharp and Gerald Jones regarding the status of Fabrics related commercial issues - Participating in and following up on meeting with Holden Bixler and Gerald Jones regarding the collection of outstanding Fabrics AR Activities during the day included: - Reading and analyzing the Fabrics Termination Plan - Preparing for, participating in meeting with DCX regarding service parts exit strategy - Reading, analyzing and editing the asset sale agreement of the excess equipment located at New Baltimore - Preparing for, participating in and following up on discussions with Linda Ritchie regarding the Fabrics Collections efforts - Participating in accounts receivable settlement negotiations with Jim Blyth of Tsusho - Participating in and following up on meeting with C&A Plastics operating management regarding service exit strategy - Preparing for, participating in and following up on meeting with Gerald Jones and Holden Bixler regarding Fabrics Accounts Receivable - Participating in and following up on discussions with Doug Olander of BBK regarding the Service Parts Exit Plan

11/06/06

12.1

Page 46 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/07/06

HOURS 12.3

DAILY LOG Activities during the day included: - Preparing for and participating in meeting with Peter Chadwick regarding the Tsusho AR settlement stipulation - Preparing for and participating in a discussion with Jim Blyth regarding the Tsusho settlement - Reading, analyzing and editing the Fabrics' asset sale schedule - Reading, analyzing and editing the Fabrics termination plan - Preparing for, participating in and following up on discussion regarding the status of various Fabrics issues - Preparing for, participating in and following up on meeting with Scott St. Clair regarding the Service Parts Exit Plan - Participating in and following up on meeting with operations and commercial regarding the Service Parts Exit Plan Activities during the day included: - Preparing for, participating in and following up on meeting with Celeste Gordon regarding the DCX Service Exit Plan - Reading, analyzing and editing the Service Parts Exit Plan document - Participating in discussions with Jim Blyth of Tsusho regarding Fabrics' receivables - Reading, editing and analyzing the Fabrics Winddown cash projections Activities during the day included: - Preparing for, participating in and following up on discussion with Tim Ternary regarding the Hermosillo lease - Preparing for and participating in discussions with Mick Herter and others regarding the sale of the assets located at New Baltimore Activities during the day included: - Reading and analyzing the Fabrics Termination Plan - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Preparing for, participating and following up on Plastics Service Exit plan meeting - Preparing for and participating in discussion regarding the status of the Farmington Service Tool Audit

11/08/06

11.9

11/09/06

12.1

11/10/06

8.1

Page 47 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/13/06

HOURS 12.5

DAILY LOG Activities during the day included: - Preparing for and participating in meeting with C&A Plastics Service Team regarding OEM strategy - Preparing for, participating in and following up on meeting with Gerald Jones and Rocky Carver regarding the Hayashi AR - Preparing for and participating in discussion with Eddie Atkinson regarding preparation for the Fabrics Auction - Participating in and following up on discussions with Lanny Davis regarding Service Business data management - Prepared for and participated in discussions with Sharon Willey and Mick Herter regarding the sale of assets at New Baltimore Activities during the day included: - Preparing for and participating in meeting with Scott St. Clair and Lisa Bahash regarding service exit strategy - Reading and analyzing the Fabrics Accounts Receivable Schedule - Preparing for, participating in and following up on negotiations with Hayshi regarding outstanding obligation claims - Participating in and following up on discussions with John Newman regarding asset sales Activities during the day included: - Reading and analyzing the Fabrics Termination Plan - Participating in and following up on Farmington service tools audit call - Participating in discussion with Bob Bertsch regarding the sale of assets located at New Baltimore - Participating in discussion with Bob Maroney of Gordon Brothers regarding their Fee Application Activities during the day included: - Participating in discussions with potential buyer of Premier Mold assets - Read, reviewed and edited the Textron Claim Analysis Activities during the day included: - Reading, editing and analyzing the lease master database Activities during the day included: - Reading, editing and analyzing the lease master database

11/14/06

12.3

11/15/06

11.1

11/16/06

4.3

11/17/06

1.1

11/20/06

1.2

Page 48 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/21/06

HOURS 1.5

DAILY LOG Activities during the day included: - Reading, editing and analyzing the lease master database Activities during the day included: - Participating in and following up on discussions with Bob Nussbaum and Mick Herter regarding the sale of the Premier Mold assets - Reading, reviewing and editing the sale agreement of the Premier Mold assets Activities during the day included: - Preparing for, participating in and following up on meeting with service winddown team - Participating in and following up on discussion with Gerald Jones regarding the Fabrics Winddown - Participating in and following up on discussion with Marc Carmel and Holden Bixler regarding the Tusho Stipulation - Preparing for and participating in service exit plan meeting with Ford and BBK - Reading, analyzing and editing the auction recap provided by Gordon Brothers regarding the Plastics auction Activities during the day included: - Preparing for, participating in and following up on meeting with Textron - Participating in and following up on discussion with Gerald Jones regarding the Fabrics Winddown - Participating in and following up on discussion with Mick Herter regarding the sale of equipment at New Baltimore - Reading and analyzing the Fabrics Past Due Accounts Receivable Schedule

11/22/06

2.1

11/27/06

12.1

11/28/06

12.4

Page 49 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 11/29/06

HOURS 13.8

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on meeting with service winddown team - Participating in and following up on discussion with Gerald Jones regarding the Fabrics past due accounts receivable - Preparing for and participating in discussions with Ford regarding the service exit plan - Participating in and following up on discussion with Ernie Wilson regarding the rejection of certain MIS leases used in the product development process - Participating in meeting with Lanny Davis regarding the Service Exit Plan Strategy - Reading, analyzing and editing the Fabrics Winddown Cash Flow Activities during the day included: - Preparing for, participating in and following up on meeting with service winddown team - Reading, analyzing and editing the Fabrics Winddown Cash Flow - Preparing for, participating in and following up on Fabrics Creditor Call - Participating in and following up on call with John Newman regarding the Fabrics Winddown - Participating in meeting with Service Operations and Commercial regarding status of Service Exit Plan - Participating in call with Ernie Wilson regarding plans for Carpet MIS lease needs - Writing, reading and editing the Service Exit Plan document

11/30/06

12.5

TOTAL

185.9

Page 50 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 11/01/06

HOURS 11.5

DAILY LOG Activities during the day included: - Discussion with commercial group regarding outstanding OEM issues - Review status of various customer AR balances - Review and analyze data for weekly JPM BBC - Prepare weekly JPM BBC - Prepare and review monthly AR summary reports Activities during the day included: - Discussion with commercial group regarding outstanding OEM issues - Review status of various customer AR balances - Reconcile AR per books with AR per ATB - Follow up on status of GECC Carcorp release letter Activities during the day included: - Work with client and counsel regarding GM discovery request - Review status of various customer AR balances - Follow up on status on European claims Activities during the day included: - Review status of various customer AR balances - Review status of OEM payment terms - Review and analyze status of OEM tooling receivables - Review and analyze status of payables to tooling vendors - Discussion with Committee's advisors regarding pre-petition AR stipulation Activities during the day included: - Follow up on status on European claims - Discussion with C&A regarding PPAP of certain OEM tooling programs - Review and analyze status of OEM pre-petition AR reconciliation - Review status of customer AR settlement - Analyze issues associated with tooling vendor litigation - Review status of GECC securitization

11/02/06

11.8

11/03/06

9.0

11/06/06

10.6

11/07/06

11.7

Page 51 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 11/08/06

HOURS 11.2

DAILY LOG Activities during the day included: - Discussion with C&A regarding PPAP of certain OEM tooling programs - Review and analyze status of OEM pre-petition AR reconciliation - Review status of customer AR settlement - Analyze issues associated with tooling vendor litigation - Review and analyze data for weekly JPM BBC - Prepare weekly JPM BBC Activities during the day included: - Discussion with C&A regarding PPAP of certain OEM tooling programs - Review and analyze status of OEM pre-petition AR reconciliation - Review status of customer AR settlement - Analyze issues associated with tooling vendor litigation - Follow up on status of OEM commercial issues Activities during the day included: - Discussion with C&A regarding PPAP of certain OEM tooling programs - Review and analyze status of OEM pre-petition AR reconciliation - Review status of customer AR settlement - Analyze issues associated with tooling vendor litigation - Follow up on status of OEM commercial issues Activities during the day included: - Review and analyze GECC securitization status and final payment - Discussion with Canadian counsel regarding tooling vender settlement - Develop settlement proposal for tooling vendor - Discussion with OEM customer regarding AR & AP Activities during the day included: - Review and analyze customer AR stipulation - Discuss customer AR stipulation with Lenders' advisors - Follow up on status of small customer collections - Tooling vender settlement and response to discovery - Review status of OEM pre-petition reconciliations

11/09/06

12.0

11/10/06

8.2

11/13/06

9.0

11/14/06

11.2

Page 52 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 11/15/06

HOURS 9.7

DAILY LOG Activities during the day included: - Review and analyze data for weekly JPM BBC - Prepare weekly JPM BBC - Prepare monthly JPM BBC - Tooling vender settlement and response to discovery - Review status of OEM pre-petition reconciliations Activities during the day included: - Analyze vendor tooling claims and model sensitivities Activities during the day included: - Review and analyze data for weekly JPM BBC - Follow up on status of European claims - Review status of customer AR balances - Conference call with counsel regarding JCI claim Activities during the day included: - Review and distribute JPM BBC Activities during the day included: - Discussion with counsel regarding supplier accommodation agreement - Tooling vender settlement and response to discovery - Review status of OEM pre-petition reconciliations - Discussion with counsel regarding customer pre-petition AR settlement Activities during the day included: - Analyze issues associated with tooling vendor litigation - Review status of OEM pre-petition reconciliations - Follow up on status of vendor accommodation agreement payment - Follow up on status of customer AR settlement Activities during the day included: - Review and analyze data for weekly JPM BBC - Prepare weekly JPM BBC - Analyze issues associated with tooling vendor litigation - Review status of OEM pre-petition reconciliations - Discussion regarding OEM accommodation agreements

11/17/06

2.0

11/20/06

9.5

11/22/06

0.5

11/27/06

11.9

11/28/06

11.0

11/29/06

12.5

Page 53 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 11/30/06

HOURS 11.9

DAILY LOG Activities during the day included: - Prepare for settlement discussion with tooling vendor - Participate in discussion with counsel regarding settlement with tooling vendor - Review status of various customer AR balances - Prepare AR reports for review by banks advisors - Discussion regarding physical inventories and coordination of observations

TOTAL

175.2

Page 54 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/01/06

HOURS 11.6

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses Activities during the day included: - Request and follow up with C&A management re: plant-level due diligence information requests - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Prepare for claims call with Kirkland & Ellis - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team, Kirkland & Ellis and C&A management - Discuss revised overhead expense budget with KZC team and C&A management Activities during the day included: - Request and follow up with C&A management re: plant-level due diligence information requests - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Manage Intralinks due diligence list and add postings - Discuss update of legal entity schedule with Lazard, KZC team and Kirkland & Ellis - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team, Kirkland & Ellis and C&A management

11/02/06

11.9

11/03/06

8.6

Page 55 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/06/06

HOURS 10.7

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Discuss update of legal entity schedule with Lazard, KZC team and Kirkland & Ellis Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Update schedule of administrative, secured and priority claims Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses

11/07/06

11.1

11/08/06

11.5

Page 56 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/09/06

HOURS 8.9

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses Activities during the day included: - Request and follow up with C&A management re: plant-level due diligence information requests - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team, Kirkland & Ellis and C&A management - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Discuss sale of certain assets with C&A management and KZC team

11/13/06

10.9

11/14/06

12.7

Page 57 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/15/06

HOURS 8.4

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss certain claims with KZC team, Capstone and C&A management

11/16/06

2.5

11/17/06

8.7

11/20/06

10.8

Page 58 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/21/06

HOURS 14.7

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Review and summarize certain plant-level due diligence information request analyses - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Manage Intralinks due diligence list and add postings - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team

11/22/06

10.1

11/27/06

4.5

11/29/06

10.6

Page 59 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN ASSET SALE PROCESS ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE

DATE 11/30/06

HOURS 11.7

DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team

TOTAL

179.9

Page 60 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/01/06

HOURS 11.9

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Updated DOS Issues/Trends Report - Reviewed and advised KZC individuals on how to format time entries for October fee application - Revised BOS Report and BOS Template for October submissions - Resolved BOS Template problem in which plants could not view safety submissions Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised hypothetical wind down budget to allocate service to OEM based on revenue per plant as well as to include a worksheet of formula "checks" to ensure the formulas function appropriately - Spoke to C&A representatives re. collecting internal sales information from the Plastics plants - Revised Plastics Operations section of Fourth Interim Fee Application - Updated DOS Issues/Trends Report Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to M. Jehle and E. Carpenter re. obtaining actual material, labor and variable overhead inefficiencies per Plastics plant in FY06 - Obtained material and labor inefficiency information for Plastics plants from OutlookSoft and determined the inefficiency as a percentage of total material and labor expense per month for FY06 - Revised inefficiency assumptions in hypothetical wind down budget

11/02/06

11.3

11/03/06

8.1

Page 61 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/06/06

HOURS 10.0

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised formulas and linkages in BOS Template and BOS Report for October - Uploaded financial information from OutlookSoft finance system to BOS system - Spoke to T. Morris re. BOS connection issues; ran BOS Report for Rantoul - Spoke to M. Jehle re. Grant Thornton request for FY06 and FY07 sales information broken out between Ford and AAI Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Reviewed and advised KZC individuals on how to format time entries for October fee application - Obtained analysis of FY2006 internal sales and used as basis for assumptions for internal sales allocations to end customer OEMs in the hypothetical wind down budget - Revised funding allocations per OEM in the hypothetical wind down budget to include total revenue, as opposed to only external revenue Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Met with KZC colleagues to discuss hypothetical wind down budget - Finalized assumptions for internal sales allocations to end customer OEMs in the hypothetical wind down budget - Continued revising funding allocations per OEM in the hypothetical wind down budget to include total revenue, as opposed to only external revenue - Revised hypothetical wind down budget to include Convertibles and a material variance from standard cost analysis - Met with representatives from Capstone, C&A and KZC to discuss agenda for tomorrow's Plastics wind down budget meeting

11/07/06

12.0

11/08/06

12.5

Page 62 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/09/06

HOURS 10.7

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Prepared for meeting with Grant Thornton, BBK and Capstone - Met with representatives from Grant Thornton, BBK, Capstone, C&A and KZC to discuss outstanding items related to Plastics wind down - Reviewed changes to Fourth Interim Fee Application - Reviewed and advised KZC individuals on how to format time entries for October fee application - Reviewed Plastics plants October BOS submissions and e-mailed plants re. measures not yet submitted Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised hypothetical wind down budget so that manufacturing variance adjustments are plant specific and no longer top-level - Met with representatives from Alvarez and Marsal to review hypothetical wind down budget - Met with representatives from Capstone, Grant Thornton, BBK and KZC to review FY2006 Material and Labor Variance Analysis in hypothetical wind down budget Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Made final revisions to fourth interim fee application - Reviewed and advised KZC individuals on how to format time entries for October fee application - Revised allocation of manufacturing variances to specific plants in hypothetical wind down budget

11/10/06

8.1

11/13/06

9.6

Page 63 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/14/06

HOURS 12.4

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Followed up with Plastics plants that had not yet submitted all October BOS information - Ran and reviewed BOS Reports for Plastics plants - Identified negative trends and potential issues such as increased CapEx and hiring at Plastics plants - Participated in call with Rob Tague from Grant Thornton re. Convertibles information per hypothetical wind down budget - Participated in call with representatives from BBK, Grant Thornton, C&A and KZC to discuss status of wind down and wind down budget Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Ran HIP Report to identify actual October material and labor overhead percent of sales for select Plastics plants and compared to percentages assumed in hypothetical wind down budget - Reviewed October's divisional overhead and spoke to Keith Carlson re. obtaining additional detail - Revised severance and retention projections based upon current information obtained from KZC colleagues - Met with KZC colleagues to review and discuss changes made to hypothetical wind down budget from previous version distributed to advisors Activities during the day included: - Distributed September CNO for filing with the court - Summarized Scarborough's revenue projections obtained from hypothetical wind down budget to highlight sales to Ford and AAI per Grant Thornton request - Reviewed formulas calculating FY2006 manufacturing variances at the plant level

11/15/06

10.9

11/16/06

3.2

Page 64 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/17/06

HOURS 7.6

DAILY LOG Activities during the day included: - Reviewed formulas calculating FY2006 manufacturing variances at the plant level - Created a cover page of assumptions used in the hypothetical wind down budget - Conf. call with representatives from BBK and Capstone re. status update on requests for information and wind down analysis - Conf. call with representatives from Alvarez and Marsal re. status update on requests for information and wind down analysis - Reviewed KZC individuals' time entries for October fee application Activities during the day included: - Discussed changes to hypothetical wind down budget with KZC colleagues - Revised Q4 run rate of Variable OH calculation in hypothetical wind down budget - Revised Fixed OH calculation in hypothetical wind down budget - Met with representative from BBK to discuss BBK's summary of estimated Corporate Overhead costs - Created cover letter for October Fee Statement Activities during the day included: - Participated in conference call with representatives from Capstone, BBK and GT re. Capstone's proposal to share OH costs - Met with S. Shoemaker to discuss her assessment of severance and retention plans - Revised hypothetical wind down budget so that certain costs may be allocated to OEM based on methodologies other than EBITDA requirement - Revised the hypothetical wind down budget to include mothballing costs for certain Plastics plants - Revised fixed OH calculation in hypothetical wind down budget Activities during the day included: - Reviewed Home Office Expense Summary prepared by Capstone - Revised corporate and divisional overhead in hypothetical wind down budget to include Capstone's analysis - Revised professional fee allocation in hypothetical wind down budget - Revised page of assumptions in hypothetical wind down budget

11/20/06

8.9

11/21/06

12.0

11/22/06

5.5

Page 65 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS)

DATE 11/27/06

HOURS 9.9

DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to perspective third party re. due diligence trip to Evart plant - Prepared for due diligence trip to Evart - Revised time descriptions for October Fee Application Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Accompanied third party on plant visit to Evart - Prepared summary plant wind down assumption page to be distributed to BBK, Grant Thornton and Capstone - Revised Home Office Expense Summary to include formula (as opposed to hard coded) totals Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Revised BOS Report and BOS Template to include January 2007 through April 2007 input fields and formulas - Reconciled 2007 Budget (by month) to projections in hypothetical wind down budget and reviewed significant variances - Met with C&A employees to discuss variances between revenue and EBITDA in 2007 Budget (by month) versus hypothetical wind down budget - Participated in conference call update with representatives from BBK, Capstone and Grant Thornton Activities during the day included: - Met with KZC colleagues to discuss reconciliation of cash flow forecast to hypothetical wind down budget - Finalized, printed and mailed October Fee Application - Revised hypothetical wind down budget manufacturing overhead and internal revenue assumptions to more closely align with 2007 Budget (by month) - Revised listing of adjustments made to hypothetical wind down budget

11/28/06

11.6

11/29/06

12.7

11/30/06

7.2

TOTAL

196.1

Page 66 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 11/01/06

HOURS 12.0

DAILY LOG Activities during the day included: - Met with Scott St.Clair, Kara Canton, Bill Murphy and Virginia Kopke to review the status of the Ford AR reconciliation and decide on go forward steps - Met with Mike Ripper to understand what work has been done on identifying program profitability - particularly with respect to relevant tooling - Met with Alvarez & Marsal to review the GM AR presentation and field additional questions on GM affidavit amendments - Worked on an analysis to build cost support for open Ford AR Activities during the day included: - Participated on a call with Scott St.Clair, Bill Murphy and SRR to review progress to date on Ford AR reconciliations and outline next steps - Worked on an analysis to build cost support for open Ford AR. Directed efforts of Eric Heller and Kara Canton by outlining an analysis and identifying which invoices need to be further investigated - Updated walkacross representing the total open AR due from Ford segregated by program and allocating setoffs Activities during the day included: - Worked with Scott St.Clair to compose a presentation for Frank Macher and Mary Ann Wright regarding the status of Ford tooling payments - Performed analysis to support data in presentation for Ford tooling update to management - Provided Alvarez & Marsal backup detail pertaining to outstanding invoices related to relevant tooling due from GM Activities during the day included: - Met with John Smail and his Ford team regarding possible efforts and work streams to identify costs associated with all POs and billings - Prepared a presentation for Frank Macher. Performed analysis to provide further background to the current status of the Ford AR reconciliation - Met with Scott St. Clair to review updates to management presentation and produce materials and perform further analysis for the meeting

11/02/06

8.0

11/06/06

9.5

11/07/06

13.3

Page 67 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 11/08/06

HOURS 13.3

DAILY LOG Activities during the day included: - Performed an analysis breaking out the Ford billings and costs by tooling, prototypes and samples - Met with Leona Phillips and Liz Davenport regarding money to be swept from the segregated tooling accounts - Met with Kara Canton and Bill Janowsky regarding an assessment of the validity of the uninvoiced commitments through POs cut relating to Ford tooling. Directed them to produce copies of these commitments and follow-up with the business managers to validate future payables Activities during the day included: - Procured and assessed customer agreements regarding the tooling funding protocol from July and October 2005 in order to assess best methodology for go forward funding process - Updated the GMX 020 open receivables for assessment and distribution by Gerry Fowler - Worked on an analysis to build cost support for open Ford AR - Worked with Kara Canton to vet uninvoiced commitments with help from the business managers Activities during the day included: - Finalized Ford subsequent billings binder and delivered to SRR/GT - Worked with Chris O'Connell to reproduce a payment request submission schedule for the protocol funding process - Continued work on substantiating Ford Billings with cost information with Kara Canton and Eric Heller - Met with Scott St.Clair and Jim Wynaleck to review current open AR positions for Ford and GM - Met with Nelson Yanick to review the status of DCX future billings and programs to PPAP

11/09/06

12.2

11/10/06

9.5

Page 68 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 11/13/06

HOURS 10.3

DAILY LOG Activities during the day included: - Met with Rod Robson and Ted Szczotka of the Ford commercial group to outline a process to have the business managers help identify costs associated with invoices - Assessed proposed tooling cash tracking system and revised protocol to ensure all parties are aware of cash transfers - Continued work on matching costs to Ford open AR - Met with Ted Szczotka to review progress on identifying issues with Ford AR and assessing the appropriate treatment Activities during the day included: - Reviewed draft procedures for customer funding protocol and provided comments as well as cash funding process - Worked with Ford commercial group to identify all costs associated with open receivables by program. Assessed drawbacks to various methodologies and composed an analysis for team to populate with appropriate variance descriptions - Directed efforts to prepare hard copy documentation supporting Ford AR with printed invoices and uninvoiced purchase orders - Performed analysis to allocate and set off Ford direct payments against accounts payables Activities during the day included: - Worked with Kara Canton to identify costs in TMS system that correspond with direct payments to vendors from Ford - Directed efforts to prepare hard copy documentation supporting Ford AR with printed invoices and uninvoiced purchase orders - Met with Ford commercial team to outline a process for assessing the nature of remaining balances on each appropriations request sub-segment Activities during the day included: - Participated on a conference call with Scott St. Clair, Rod Robson and the Ford Commercial team in order to outline stream of work to reconcile open receivables with cost basis as well as next steps

11/14/06

13.3

11/15/06

10.2

11/16/06

1.5

Page 69 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 11/17/06

HOURS 8.0

DAILY LOG Activities during the day included: - Participated on a conference call with Scott St. Clair to debrief yesterday's call and evaluate action steps - Worked with Leona Phillips to determine amount of GM segregated tooling balance that needs to be swept into the concentration account - Spoke with Kara on next action steps regarding allocation of unapplied cash as well as obtaining the detail behind the unidentified direct payarounds in C&A's systems. Outlined steps for project accounting team to compete - Performed analysis to facilitate matching of Ford related costs with open receivables Activities during the day included: - Investigated Grant Thornton's analysis of the Ford subsequent billings listing and distributed questionable items to appropriate parties - Determined whether C&A has any vendor obligations associated with the payments related to GM's relevant tooling - Worked to continue process of matching Ford costs with invoices to the customer - Met with Lisa Schwartz of the Ford Commercial group to work through the AR/Type/Revisions categories under her responsibility and explain invoice to cost variances Activities during the day included: - Met with Lisa Schwartz to continue the review of cost support and variances between tool price for her platforms - Participated in the vendor payments meeting to review direct to vendor funding for tooling and CapEx - Worked on analysis and physical cost substantiation of open Ford receivables. Developed methodology for determining conservative look at cost basis - Met with Rod Robson, Chris O'Connell and Kara Canton to review the Ford tooling and cost substantiation efforts

11/20/06

12.7

11/21/06

11.7

Page 70 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 11/22/06

HOURS 8.5

DAILY LOG Activities during the day included: - Worked with Lynda Hudson and Dale Hellonen to walk through process for addressing TBD cost amounts and annotating nature of cost / invoice variances - Completed P356 cost reconciliation and forwarded the analysis to the rest of the Ford commercial team to use as a proxy for their on going reconciliation efforts - Directed work effort with Eric Heller to match physical invoices from vendors and uninvoiced POs with AR/Type/Revision families - Worked with BBK to procure authorization to receive tooling funds for payment to vendors - Directed efforts to validate the $5.1m in subsequent billings to Ford Activities during the day included: - Reviewed accommodation agreements for accuracy and completeness with respect to tooling - Reviewed C&A Ford team's response to Grant Thornton's assessment of the validity of the subsequent billings Activities during the day included: - Produced a list of POs for internal tool shops to invoice to Ford - Assessed variances between GM settlement offer and C&A's original asking position - Investigated variances in the secondary tooling proposals from BBK and from C&A's GM team. Assessed validity of the depreciation schedule and the overall payment figure

11/29/06

1.0

11/30/06

9.5

TOTAL

164.5

Page 71 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ELIZABETH KARDOS GENERAL COUNSEL PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 11/15/06

HOURS 1.3

DAILY LOG Reviewed Third Avenue Value Fund's objection to various parties Fee Applications and discussed objections with KZC staff. Reviewed KZC's Fourth Fee Application and discussed with KZC staff. Received and responded to various e-mails. Coordinated response in anticipation of Third Avenue Value Fund's objection to KZC's Fourth Fee Application with counsel. Received and responded to various e-mails and held discussions with KZC staff regarding response to anticipated Third Avenue Value Fund's objection to KZC's Fourth Fee Application. Reviewed KZC retention documents. Received and responded to various e-mails. Reviewed draft response prepared by counsel in connection with Third Avenue Value Fund's objections to other parties fee applications. Outlined draft of KZC's response to Third Avenue Value Fund's objection. Received and responded to various e-mails. Prepared draft of certification of no objection. Received and responded to various emails.

11/16/06

1.2

11/17/06

1.0

11/20/06

0.8

11/22/06 11/27/06

0.9 0.7

11/29/06

1.2

11/30/06

1.0

TOTAL

8.1

Page 72 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 11/01/06

HOURS 10.0

DAILY LOG Activities for the day included: - Met with Scott Baird and Norm Hewitt to review overtime 07 budget for salaried staff - Analyzed, reviewed and other work related to the 07 budget for Guelph and Brampton - Met with Steve Brown to review sub schedules to support the Engineering department's 07 budget - Met with Bryan Noe to discuss the Quality department's 07 budget - Met with Alan Dryden to discuss Brampton forecasting and budget models - Met with Shirley Milton and Mike Vincent regarding accounting entries associated with piece price errors - Participated in accounting staff meeting Activities for the day included: - Met with Shirley Milton and Mike Vincent regarding accounting entries associated with piece price errors in CMI - Participated in plant staff meeting - Met with Scott Baird and Mike Vincent to discuss hourly direct and indirect labor staffing for the 07 budget - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Scott Baird to discuss salaried overtime budget - Met with Maureen Smith to discuss month end closing Activities for the day included: - Participated in plant staff meeting - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Robert Phillips, Mike Vincent, and Norm Hewitt to discuss labor routing used in CMI - Met with Scott Baird to discuss budgeted salary overtime Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Prepared November week 1 flash report for Guelph - Prepared deliverables for offsite budget meeting - Met with Shirley Milton regarding 092 receivables - Met with Mike Vincent, Alan Dryden and Dave Edwards regarding processing of Toyota receivables

11/02/06

10.0

11/03/06

4.5

11/06/06

10.0

Page 73 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 11/07/06

HOURS 14.5

DAILY LOG Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Participated in a 07 budget offsite meeting - Met with Alan Dryden to discuss Brampton 07 budget - Met with Norm Hewitt to discuss cost of goods sold pertaining to the DCX 300 products Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Phil Nickolls regarding PPV projected savings - Met with Robert Phillips regarding budgeted 07 chargebacks - Met with Scott Baird regarding 07 budgeted hourly and salary overtime - Met with Scot Baird and Norm Hewitt regarding direct labor hours generated by CMI routing Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Prepared November week one flash to 6+6 bridge analysis - Met with Dave Edwards regarding 07 safety equipment budget - Participated in a 07 budget meeting - Met with Mike Vincent regarding Brampton inventory adjustment Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Dave Edwards regarding Guelph collective bargaining agreement - Conference call with Alan Dryden regarding Brampton 07 budget - Conference call with Mike Vincent regarding preparing an 06 - 07 budget bridge analysis Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Shirley Milton to discuss Toyota receivables - Met with Mike Vincent to discuss Guelph gross margin report - Met with Norm Hewitt to discuss compensation for hourly workers

11/08/06

12.5

11/09/06

11.5

11/10/06

7.0

11/13/06

6.0

Page 74 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 11/14/06

HOURS 9.0

DAILY LOG Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with David Edwards to discuss salaried positions - Met with Maureen Smith to discuss rent expense - Met with Norm Hewitt to discuss LX door costing Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Prepared weekly flash for November and December - Met with Norm Hewitt to review planned indirect labor staffing requirements - Prepared analysis of Guelph October & November sales volumes mix Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Participated on a conference call with Sherry Lewis, Rick Onisko, Shirley Milton and Mike Vincent regarding processing Toyota receivables - Prepared week 2 flash / 6+6 bridge analysis - Discussed 07 budget / 2006 actuals bridge analysis with Mike Vincent Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Discussed OutlookSoft upload procedures with Alan Dryden - Met with Maureen Smith and Norm Hewitt to review plan work papers Activities for the day included: - Analyzed, reviewed and other work related to the 07 budget for Guelph - Met with Mike Vincent to review 07 plan bridge analysis - Met with Mike Vincent and Alan Dryden to discuss different plan scenarios - Met with Gary Shaw to discuss Brampton 07 BATs files - Met with Robert Phillips, Norm Hewitt, Alan Dryden to discuss modification of the Guelph 07 plan and schedule 24 savings

11/15/06

12.5

11/16/06

9.5

11/17/06

5.5

11/27/06

5.0

Page 75 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 11/28/06

HOURS 10.0

DAILY LOG Activities for the day included: - Met with Mike Vincent to review 07 plan bridge analysis - Participated in Plastics Controllers conference call - Met with Mike Vincent and Maureen Smith to discuss 07 budgeted rent expense - Analyzed, reviewed and other work related to the Case 3 of the 07 Guelph budget - Met with Robert Phillips to discuss 07 plan presentation - Participated in a managers staff meeting to discuss the budget - Met with Robert Arbuthnot to review November sales volumes Activities for the day included: - Met with Mike Vincent, Steve Brown, Drew Crosher and Robert Phillips to discuss the 07 budget - Analyzed, reviewed and other work related to the preparation of budget presentation - Met with Robert Arbuthnot to discuss scheduled down weeks, November daily volumes - Participated in a call with John Sharpe and Mike Vincent to discuss inventory analysis Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph budget presentation - Analyzed, reviewed and other work related to analytics of the Brampton plan - Met with Gary Shaw, Mike Vincent and Alan Dryden to discuss Brampton projected sales - Met with Steve Brown to discuss schedule 24 savings - Met with Mike Vincent to discuss 07 Guelph to 10 plus 2 forecast bridge analysis

11/29/06

12.0

11/30/06

11.0

TOTAL

160.5

Page 76 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 11/01/06

HOURS 9.9

DAILY LOG Activities during the day included: - Work session with CIT regarding equipment buyout proposal - Updated the Fabrics cash flow projections - Reviewed cash flow projections with Fabrics management - Prepared a cash flow analysis comparing actual receipts and disbursements from May through August to the original forecast Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Developed a working capital analysis comparing Fabrics projected to actual results Activities during the day included: - Work session updating the Fabrics cash flow projections by eliminating intercompany equipment sales - Reviewed the CIT leases for the Hickory, NC closed facility - Reviewed the CIT leases for the Newport, CA closed facility - Work session with Fabrics employees regarding past due A/R Activities during the day included: - Participated in weekly Fabrics management meeting regarding all open issues - Work session with C&A employees regarding Fabrics severance - Work session with Fabrics employees regarding eliminating any potential issues with the auction - Work session with Fabrics employees regarding status of deposits Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics management regarding accounting for deposits - Followed up on the CIT lease issue - Followed up on A/P issues

11/02/06

9.5

11/03/06

8.0

11/06/06

9.2

11/07/06

9.4

Page 77 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 11/08/06

HOURS 9.2

DAILY LOG Activities during the day included: - Updated the Fabrics cash flow projections - Reviewed cash flow projections with Fabrics management - Developed an A/R report by customer regarding anticipated timing of payment - Work session with Fabrics employees regarding expediting payments for assets already sold Activities during the day included: - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Developed an EBITDA to net cash flow bridge for the month of September - Work session with Fabrics employees regarding EBITDA bridge Activities during the day included: - Redrafted the buyout letter for CIT leased equipment - Work session with Fabrics employees regarding EBITDA bridge - Updated the EBITDA bridge based upon comments from Fabrics employees - Work session with CIT regarding buyout proposal Activities during the day included: - Work session with C&A corporate regarding National Gas deposits - Work session with CIT regarding buyout proposal - Work session with Fabrics employees regarding transition of asset tracking reports - Work session with Fabrics employees regarding severance report Activities during the day included: - Work session with Fabrics employees regarding transition of asset tracking reports - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics employees regarding A/P - Work session with Fabrics employees regarding collections forecast Activities during the day included: - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Updated the Fabrics cash flow projections - Reviewed cash flow projections with Fabrics management

11/09/06

9.0

11/10/06

8.0

11/13/06

9.7

11/14/06

9.4

11/15/06

9.5

Page 78 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 11/16/06

HOURS 1.0

DAILY LOG Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors Activities during the day included: - Work session comparing the analysis prepared by Gordon Brothers to the C&A file of equipment sold at the Plastics auction - Work session with C&A employees regarding the leased equipment schedule and how it relates to Gordon Brothers file - Phone conversation with Gordon Brothers regarding status of the Fabrics auction as well as understanding their equipment analysis for the Plastics auction Activities during the day included: - Phone conversation with Gordon Brothers regarding various schedules from the Fabrics and Plastics auction as well as status of various deposits for Fabrics equipment sold - Phone conversation with Fabrics employees regarding proceeds from the auction as well as status of collections - Work session comparing the analysis prepared by Gordon Brothers to the C&A file of equipment sold at the Plastics auction Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Updated the Fabrics cash flow projections - Phone conversation with Gordon Brothers regarding wires received from the Fabrics auction as well as reports needed in order to provide the Creditors with the proper information Activities during the day included: - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Phone conversation with Fabrics employees regarding equipment sales projection

11/17/06

8.0

11/20/06

3.5

11/21/06

5.5

11/22/06

4.0

Page 79 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 11/27/06

HOURS 8.8

DAILY LOG Activities during the day included: - Work session with Fabrics management regarding status of equipment removal - Participated in weekly Fabrics management meeting regarding all open issues - Work session with Fabrics employees regarding November financial closing - Work session preparing an analysis comparing assets sold at the Plastics auction with their orderly liquidation values Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Updated the Fabrics cash flow model to include activity in January 2007 - Work session with Gordon Brothers regarding status of proceeds from the Fabrics auction - Work session reviewing the buyer listing analysis from the Fabrics auction Activities during the day included: - Work session updating the Fabrics cash flow projections - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Phone conversation with Fabrics employees regarding equipment sales projection Activities during the day included: - Work session with Fabrics management regarding the revised cash flow projections - Participated in the weekly status update call with the Creditors and their advisors - Updated the Plastics master lease file to include fair market values, orderly liquidation values and stip values

11/28/06

10.1

11/29/06

10.3

11/30/06

9.5

TOTAL

161.5

Page 80 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/01/06

HOURS 12.1

DAILY LOG Activities during the day included: - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: divisional cash actual reporting - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed balance sheet accounts for reasonableness - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Meeting re: divisional cash actual reporting - Meeting re: Monthly AR analysis - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Refined Cash Flow Model and supporting databases

11/02/06

11.8

11/03/06

7.8

Page 81 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/06/06

HOURS 12.7

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Recorded daily cash disbursements and receipts - Meeting re: divisional cash actual reporting - Analyzed and reported October 2006 sales by customer - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Recorded daily cash disbursements and receipts - Developed and reported two week cash forecast - Analyzed and reported October 2006 sales by customer - Meeting re: divisional cash actual reporting - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed and explained actuals versus budget variances - Meeting re: Carcorp reporting - Analyzed reimbursable tooling cash disbursements - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed and explained actuals versus budget variances - Developed and reported two week cash forecast - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases

11/07/06

11.2

11/08/06

11.7

11/09/06

11.5

Page 82 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/10/06

HOURS 9.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Recorded daily cash disbursements and receipts - Meeting re: monthly AR analysis - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: reimbursable tooling disbursements - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Recorded daily cash disbursements and receipts - Meeting re: reimbursable tooling disbursements - Reviewed cash footnotes to financial statements - Refined Cash Flow Model and supporting databases

11/13/06

11.4

11/14/06

12.3

Page 83 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/15/06

HOURS 11.5

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed balance sheet accounts for reasonableness - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases Activities during the day included: - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Meeting re: reimbursable tooling disbursements - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Reviewed cash footnotes to financial statements - Refined Cash Flow Model and supporting databases

11/16/06

2.0

11/17/06

6.0

11/20/06

12.1

Page 84 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/21/06

HOURS 12.4

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Analyzed November 2006 sales by customer - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Analyzed November 2006 sales by customer - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Developed interim financing cash forecast - Refined Cash Flow Model and supporting databases

11/22/06

6.8

11/29/06

13.1

Page 85 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 11/30/06

HOURS 14.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Developed and reported two week cash forecast - Analyzed and explained actuals versus budget variances - Developed interim financing cash forecast - Refined Cash Flow Model and supporting databases

TOTAL

191.0

Page 86 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 11/01/06

HOURS 9.1

DAILY LOG Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Continued to track new invoices for asset sale - Updated consolidated detailed asset for sale and available for sale lists - Updated GB commission schedule on asset sales - Updated weekly inventory valuation analysis - Inquired and updated inventory value report for Dorchestor - Prepared the weekly package for Thursday's creditors phone call Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated in the weekly creditors conference call - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report - Finalized GB commission schedule on asset sales per creditors request Activities during the day included: - Followed up with C&A counterpart on new invoices related to new asset sales for the week - Updated consolidated detailed asset sale list - Updated the detailed asset not sold list Activities during the day included: - Met and discussed with C&A counterpart asset sale actual cash flow of last week as well as cash flow projection for the remainder of the wind down period - Updated the asset sale transaction in the weekly asset tracking report - Reconciled asset sales actual cash flow from the asset tracking report to the respective weekly Fabrics bank statement Activities during the day included: - Reviewed weekly revised Employee Termination Plan from C&A Fabrics HR for week over week changes - Updated the Fabrics Weekly Employee Count Report per C&A's Employee Termination Plan - Updated Gordon Brother Asset Sales Commission schedule - Updated weekly inventory value analysis report

11/02/06

9.1

11/03/06

8.0

11/06/06

9.0

10/07/06

9.1

Page 87 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 11/08/06

HOURS 9.1

DAILY LOG Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Continued to track new invoices for asset sales - Updated weekly inventory valuation analysis - Inquired and updated inventory value report for Dorchestor - Prepared the weekly package for Thursday's creditors phone call Activities during the day included: - Finalized the weekly package for Thursday's creditors phone call - Participated in the weekly creditors conference call - Updated the consolidated detailed assets sale report - Updated the consolidated detailed remaining assets available for sale report - Updated GB commission schedule on asset sales Activities during the day included: - Followed up with C&A counterpart on new invoices related to new asset sales for the week - Continued updating GB asset sale commission report - Updated consolidated detailed asset sales list - Updated the detailed asset not sold list Activities during the day included: - Reviewed Fabrics weekly bank statement related to asset sales and inventory sales - Followed up with C&A counterpart on asset sales cash flow actual vs. projection of prior week - Reconciled asset sales actual cash flow from the asset tracking report to the respective weekly Fabrics bank statement

11/09/06

8.2

11/10/06

8.0

11/13/06

8.5

Page 88 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 LEANE GUO ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF ASSET SALES AND FABRICS CASH FLOW PROJECTIONS ASSISTANCE IN WIND DOWN OF FABRICS DIVISION

DATE 11/14/06

HOURS 8.0

DAILY LOG Activities during the day included: - Continued to follow up on the asset sales cash flow projection for Fabrics - Updated new asset sales in the weekly asset sales tracking report - Revised weekly employee count summary schedule based on HR reports received - Updated and prepared weekly inventory valuation report - Updated GB commission report for asset sales based on new sales and actual cash flow of the prior week - Prepared the weekly package for Thursday's creditors phone call

TOTAL

86.1

Page 89 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 11/01/06

HOURS 11.2

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Working with project accountants to substantiate costs associated with Ford CD334 program - Creation of a schedule of average unapplied cash for the month of October Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Continuing Ford cost substantiation effort by organizing vendor POs and matching them with Ford invoices - Analysis of AP credit and debit balances by plant and vendor for accounting month-end September Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Working with project accountants to substantiate costs behind Ford CD378 program - Beginning of work on Plastics plant due diligence packages, starting with Hermosillo plant Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Beginning work on weekly actual cash flow report, specifically cash receipts disbursements analysis - Creation of model to help track proceeds from asset sales in daily cash updates - Working with Rod Robson to finalize Ford subsequent billings package Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Organizing backup copies of due diligence marketing information for plastics plants, parallel to effort of Dana Frazier - Continuing work on weekly actual cash flow report

11/02/06

11.8

11/03/06

8.0

11/06/06

8.5

11/07/06

12.6

Page 90 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 11/08/06

HOURS 12.5

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Creation of plastics plant specific schedule outlining key inventory assets - Finalizing weekly actual cash flow report, including international funding - Meeting with Grant Thornton to review Ford subsequent billings invoices Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Creating plastics plant-specific AR aging schedules for inclusion in due diligence marketing packages - Updating all pertinent financial data for Havre de Grace, Gananoque, Farmington, and Sterling Heights plastics plants for inclusion in marketing packages - Creation of preliminary schedule outlining plastics plant specific development program summaries Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Continuing process of substantiating costs behind the Ford Tooling open AR, specifically focusing on CD338 program - Continuing to update all pertinent financial data for the plastics plants to be included in the due diligence marketing packages Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Continuing to substantiate the costs behind Ford open AR, specifically the CD338 program - Beginning weekly actual cash report - Truing-up the Net Transactions Proceeds Account with Treasury

11/09/06

12.0

11/10/06

8.0

11/13/06

8.5

Page 91 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 11/14/06

HOURS 11.7

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Updating plastics level information files for inclusion in due diligence marketing packages - Completion of weekly actual cash flow report - Creation of share file with access to Treasury and AR groups Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Creating schedule of AP credit and debit balances by vendor and plant for accounting month end August 2006 - Creation of schedule outlining plant specific litigation issues in line with due diligence - Tooling cost substantiation work for Ford, namely matching vendor invoices and POs to Ford invoices for CD334, CD338, CD378 and P356 programs Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Working with Treasury to true-up reported cash balances - Gathering detail for DIP payment transaction from Fabrics bank account Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Continuing process of putting together due diligence packages with updated financial information - Beginning of weekly actual cash flow report, specifically cash receipt and disbursement analysis Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Analyzing plastics plant level inventory changes from September to October - Completion of weekly cash flow report - Working on Owosso's due diligence package, specifically disbursements and vendor POs

11/15/06

8.0

11/17/06

8.0

11/20/06

12.0

11/21/06

10.9

Page 92 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 11/22/06

HOURS 8.0

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Completion of plastics plant summary chart for submission to Lazard - Updating weekly Borrowing Base Certificate for JPM - Creation of schedules outlining booked business deals for plastics plants in line with due diligence Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Beginning of weekly actual cash flow report, specifically cash receipt and disbursement analysis - Organization of documents pertaining to open PO amounts to vendors for GM related tooling - Organizing a schedule of Owosso CIP for due diligence marketing packages - Creating plastics plant-specific schedules of key program losses for due diligence packages Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Updating the cash flow and liquidity report for board presentation - Completion of weekly actual cash flow report, including any tooling reimbursements Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Creating a schedule of October and November accounts payable credits and debits by plant and vendor - Updating weekly Borrowing Base Certificate for JPM

11/27/06

9.5

11/28/06

11.0

11/29/06

12.7

Page 93 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND ACTIVITY

DATE 11/30/06

HOURS 11.0

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Beginning of reconciliation of monthly sales figures to financial statements - Reconciling accounting month end bank statements with accounting

TOTAL

195.9

Page 94 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 11/01/06

HOURS 0.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

11/02/06

0.5

11/08/06

0.5

11/15/06

0.5

11/16/06

1.0

Page 95 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 ALICIA ENGLUND PARA-PROFESSIONAL

DATE 11/17/06

HOURS 0.5

DAILY LOG Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions Principal activities consisted of performing support functions for J. Boken in role as CRO, including the following: - Scheduling of meetings - Drafting of documents - Preparation of various reports - Monitoring of C&A related e-mail activity - Accumulation and organization of information - Various other support functions

11/22/06

1.0

11/29/06

0.5

TOTAL

5.0

Page 96 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 KATHLEEN MAHON PARA-PROFESSIONAL

DATE 11/07/06

HOURS 7.1

DAILY LOG Activities during the day included: - Collect and enter time and expense reports Activities during the day included: - Verify accuracy of expenses submitted Activities during the day included: - Create initial schedules for monthly invoice Activities during the day included: - Begin gathering data for next monthly invoice Activities during the day included: - Prepare draft invoice Activities during the day included: - Complete processing of final invoice

11/10/06

7.5

11/15/06

7.1

11/17/06

7.3

11/21/06

7.1

11/29/06

7.3

TOTAL

43.4

Page 97 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG NOVEMBER 2006 SUZANNE MACKAY PARA-PROFESSIONAL

DATE 11/01/06 11/02/06 11/06/06 11/07/06 11/08/06 11/09/06 11/10/06 11/13/06 11/14/06 11/15/06 11/16/06 11/17/06 11/20/06 11/21/06 11/22/06 11/27/06 11/28/06 11/29/06 11/30/06 Total

HOURS 0.3 0.2 0.3 0.2 0.1 0.2 0.2 0.5 0.3 0.3 0.3 0.4 0.2 0.1 0.1 0.2 0.8 0.3 0.3 5.3

DAILY LOG Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities Assisting S. Cooper in relation to C&A activities

Page 98 of 98

EXHIBIT C-4 Summary of Hours Billed by Professionals and Para-professionals For the Period from December 1, 2006 through December 31, 2006
Hours December 174.0 192.6 119.5 149.4 165.9 175.5 181.5 187.8 164.3 161.6 176.4 148.2 160.5 16.1 52.0 127.5 101.5 180.4 2,634.7 Hourly Rate $685.00 $625.00 $625.00 $510.00 $510.00 $485.00 $485.00 $465.00 $445.00 $445.00 $435.00 $390.00 $380.00 $375.00 $350.00 $350.00 $325.00 $225.00 Compensation December $119,190.00 120,375.00 74,687.50 76,194.00 84,609.00 85,117.50 88,027.50 87,327.00 73,113.50 71,912.00 76,734.00 57,798.00 60,990.00 6,037.50 18,200.00 44,625.00 32,987.50 40,590.00 1,218,515.00

Professional John Boken William Murphy David Orlofsky Bret Fernandes Mark Lymbery John Sharpe Lee Smith Lyle Potash Tadd Crane Mark Cervi Dana Frazier Julie Black Puneet Agrawal Elizabeth Kardos Mark Lubin Scott Martinez Christopher Yi Eric Heller Total for Professionals Para-professional Laurie Verry Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals & Para-professionals

1.8 3.5 44.4 3.3 53.0

$190.00 $75.00 $75.00 $75.00

342.00 262.50 3,330.00 247.50 4,182.00

2,687.7

$1,222,697.00

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from December 1, 2006 through December 31, 2006
December $127,309.54 11,796.98 3,826.55 108.02 128.00 44.00 0.30 3.27 $143,216.66

Travel and Lodging Meals Telephone Direct Costs Fax Charges-In Fax Charges-Out Photocopies Postage Total Expenses and Other Fees

2
K&E 11262007.3

Invoices for the Period December 1, 2006 through December 31, 2006 (See Attached)

K&E 11262007.3

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/01/06

HOURS 10.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Addressing of issues re: December OEM interim funding agreement - Participation in conference calls re: Customer Agreement issues - Review and revising of draft non-participating customer letter - Meeting re: retention, severance and mgmt incentive alternatives - Review of draft memorandum re: Nissan receivable issue - Conference call re: investment banker preferences for Plastics - Assistance in resolving issues re: budgets for Customer Agreement - Phone calls re: results of follow-up with Soft Trim bidders - Providing guidance to K&E and KZC professionals on various issues No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of analysis re: current liquidity position and risks - Assessment of comments from OEMs re: Customer Agreement - Assessment of comments from Secured Lenders re: Customer Agmt - Analysis of updated budgets for Customer Agreement - Updating of KZC objectives and action plans for week of 12/04/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Meeting re: timing for upcoming corporate RIF and related issues - Phone call re: Soft Trim sale process and assessment of LOIs - Participation in Customer Agreement negotiation sessions - Drafting of press release re: selection of lead bidder for Soft Trim sale - Phone call re: DCX commercial issues and strategy for resolution - Participation in meeting re: Customer Agreement funding protocol - Phone call re: proposed plant closures and WARN notices - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

12/02/06 12/03/06

4.0

12/04/06

12.0

Page 1 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/05/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Review of draft engagement letter for investment bankers for Plastics - Meeting re: strategy and alternatives for resolving Nissan A/R issue - Review of updated proposal for settlement of GM commercial issues - Participation in Customer Agreement negotiation sessions - Review and discussion of outline of DIP amendment requirements - Assessment of proposed revisions to Customer Agmt funding protocol - Phone call re: status of Convertibles sale efforts and action plans - Conference call with DCX, Secured Lenders re: Customer Agmt issues - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Addressing of issues re: December OEM interim funding agreement - Participation in Customer Agreement negotiation sessions - Meeting re: cash and financial reporting issues at Hermosillo - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Update conference call with Committee representatives and advisors - Participation in discussions with GM re: proposed settlement - Resolution of various vendor and material supply issues - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Meeting re: plant inventory schedule and potential valuation issues - Participation in Customer Agreement negotiation sessions - Meeting re: status of planning for 12/12/06 corporate RIF - Conference call with GM and Karmann re: Convertibles sale - Outlining of comments to exclusivity agmt with Soft Trim lead bidder - Sign-off on 10/06 Monthly Reporting Package to DIP Lenders - Conference call re: DIP amendment, budget and revised reporting - Phone calls re: plan for supporting Plastics bidder due diligence needs - Providing guidance to K&E and KZC professionals on various issues

12/06/06

10.0

12/07/06

10.0

Page 2 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/08/06

HOURS 6.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt call re: sale/wind down issues - Preparation for and participation in DIP lender conference call - Phone calls with GM representatives re: settlement issues - Addressing of outstanding December OEM interim funding agreement - Analysis of updated Customer Agreement plant and overhead budgets No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Assessment of liquidity position and short-term cash forecast - Phone calls in preparation for call with GM re: Customer Agmt - Conference call with GM and Secured Lenders re: Customer Agmt - Review of updated materials re: Hermosillo settlement alternatives - Updating of KZC objectives and action plans for week of 12/11/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone calls re: Customer Agreement negotiation issues - Phone calls re: Plastics sale process and action plans - Outlining of comments to DIP amendment documents - Phone call re: non-sale Plastics plants and planning for WARN notices - Review of proposed settlement offer to DCX re: pre-petition receivables - Addressing of issues re: current tooling funding requirements - Phone call re: latest discussions with potential Soft Trim lead bidder - Revising of draft press release re: selection of lead bidder for Soft Trim - Phone call re: alternatives for resolving retention and severance issues - Providing guidance to K&E and KZC professionals on various issues

12/09/06 12/10/06

4.0

12/11/06

8.0

Page 3 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/12/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Meetings with Plastics investment bankers re: sale process issues - Assistance in resolving outstanding Customer Agreement issues - Revising of DIP certification re: updated 13-week cash flow forecast - Review and sign-off on updated 13-week cash flow forecast - Meeting re: non-sale plants, plant closures and potential union issues - Resolution of outstanding issues re: exhibits to Customer Agreement - Preparation of materials for 12/13/06 C&A Board conference call - Addressing of issues re: proposed executive separation agreement - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone calls re: resolution of GM settlement agreement - Assistance in resolving outstanding Customer Agreement issues - Update conference call with Committee representatives and advisors - Finalizing of press release re: selection of lead bidder for Soft Trim - Phone call with Secured Lender advisors re: DCX settlement options - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Preparation for and participation in C&A Board conference call - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Phone calls with media representatives re: Soft Trim announcement - Resolution of outstanding issues re: Customer Agmt funding protocol - Phone call re: update on planning for issuance of WARN notices - Review and sign-off on final DIP amendment documents - Preparation for potential testimony at hearing re: Customer Agmt - Attendance at hearing seeking interim approval of Customer Agmt - Phone calls re: Plastics exteriors plants and DCX resourcing timeline - Meeting re: process for addressing pending GM, DCX tooling POs - Providing guidance to K&E and KZC professionals on various issues

12/13/06

14.0

12/14/06

8.0

Page 4 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/15/06

HOURS 6.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Revising of employee communication re: process update and issues - Meeting re: implementation of Customer Agreement funding protocol - Meeting with Plastics group re: explanation of Customer Agreement - Meeting re: status of due diligence effort relating to Plastics plants No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of proposed revisions to draft Disclosure Statement - Resolution of issues re: outstanding due diligence information requests - Review of Customer Agreement budget and initial funding estimate - Review of communications re: potential WARN notice issues - Updating of KZC objectives and action plans for week of 12/18/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Conference call re: action plan, responsibilities and timeline for DS - Phone call re: pension plan strategy and discussions with PBGC - Review and revising of draft non-participating customer letters - Phone call re: GECC issues and Soft Trim sale - Meeting re: strategy and alternatives for resolving Hermosillo issues - Participation in meeting with Ford representatives re: Hermosillo - Meeting re: update on Convertibles and disposition alternatives - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

12/16/06 12/17/06

2.0

12/18/06

12.0

Page 5 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/19/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Meeting re: issues with alternative resin supply agreement - Meeting re: transition agreement with Honda on Plastics production - Participation in conference call with Karmann re: Convertibles sale - Phone call with Chairman and senior mgmt re: status update - Drafting of additional language for Disclosure Statement - Conference call with potential bidder for Plastics exteriors plants - Meeting with potential bidder for Plastics exteriors plants - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt call re: sale/wind down issues - Conference call re: action plan for transition of production tools - Phone call re: OEM bank build requirements and timing - Phone call re: status of due diligence process with Soft Trim bidder - Phone calls re: Plastics exteriors sale opportunity and DCX timeline - Update conference call with Committee representatives and advisors - Review and sign-off on C&A Monthly Operating Report for 11/06 - Phone call re: strategy and alternatives for resolving Nissan A/R issue - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt mtg re: sale/wind down issues - Addressing of retention issues with Plastics investment bankers - Review and sign-off on various tooling funding letters - Conference call re: action plan for issuance of WARN notices - Review of comparative analysis of positions on Ford Hermosillo issues - Review and sign-off on weekly certifications under DIP Financing agmt - Phone call re: options for alternative resin supply agreement - Phone calls re: resolution of Customer Agreement funding issues - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

12/20/06

12.0

12/21/06

10.0

Page 6 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/22/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review and sign-off on additional DIP financing certification - Phone call re: strategy and action plan for GECC negotiations - Phone call re: OEM funding request for 12/29/06 - Addressing of concerns re: plan for issuance of WARN notices - Providing guidance to K&E and KZC professionals on various issues No hours No hours No hours Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt call re: sale/wind down issues - Analysis of latest creditor recovery and liquidation analyses - Outlining of issues re: creditor recovery and liquidation analyses - Outlining of potential alternatives for DCX pre-petition A/R settlement - Review and sign-off on various tooling funding requests Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt call re: sale/wind down issues - Resolution of issues re: investment banker engagement letters - Conference call re: action plan for updating liquidation analysis for DS - Phone call re: action plan for concluding Soft Trim bidder due diligence - Phone call re: status of resolution of executive separation agreement Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Leadership of daily C&A senior mgmt call re: sale/wind down issues - Phone call re: anticipated timing for issuance of WARN notices - Drafting of additional language for Disclosure Statement - Resolution of outstanding administrative issues re: C&A - Updating of KZC objectives and action plans for week of 01/02/07 No hours No hours

12/23/06 12/24/06 12/25/06 12/26/06

2.0

12/27/06

2.0

12/28/06

2.0

12/29/06 12/30/06

Page 7 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN BOKEN MANAGING DIRECTOR PRIMARY AREAS OF RESPONSIBILITY CHIEF RESTRUCTURING OFFICER

DATE 12/31/06 TOTAL

HOURS 174.0

DAILY LOG No hours

Page 8 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/01/06

HOURS 8.5

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of Dec and Jan interim funding forecast - Read current draft of the Customer Agreement regarding protocol funding requirements - Meeting with BBK re Dec and Jan cash flows for funding requirement - Read revised Customer Agreement Term Sheet - Honda - required financial information - Draft inventory term sheet language/process Activities during the day included: - Analysis of Dec and Jan interim funding forecast - Read current draft of the Customer Agreement regarding protocol funding requirements - Read revised Customer Agreement Term Sheet - DIP amendment analysis and discussions Activities during the day included: - Attend purchasing call with plants - Interim funding cash flow forecast analysis - Customer Agreement funding protocol analysis and discussions with BBK - Analysis of DIP weekly cash flow forecast through 3/31/07 Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Funding Protocol and budget meeting - Read current draft of the Customer Agreement regarding protocol funding requirements - Discuss BBK proposed funding agreement draft - Valiant pre call preparation meeting and conf call - DIP amendment forecast - Tooling and capex funding issues follow up - Funding protocol and Customer Agreement budget meeting - DIP amendment analysis and discussions

12/02/06

3.3

12/03/06

2.6

12/04/06

14.4

Page 9 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/05/06

HOURS 13.6

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Motion for Authority to Enter into Fifth Amendment to DIP Credit Agreement - Analysis of C&A/DCC pre-petition payable proposal - DIP weekly cash flow for 5th Amendment analysis - Tooling and capex funding issues follow up - Protocol funding analysis - DIP amendment analysis and discussions Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Motion for Authority to Enter into Fifth Amendment to DIP Credit Agreement - Review draft customer agreement for Nissan - Analysis of administrative and priority claim estimate - CapEx OEM funding - BBK requests from the 10am - Meeting with Capstone re weekly cash flow forecast for DIP amendment - Analysis of November 2006 Production Sales by OEM - Protocol funding analysis - DIP amendment analysis and discussions Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Motion for Authority to Enter into Fifth Amendment to DIP Credit Agreement - Weekly cash flow forecast for DIP amendment/ Customer Agreement - Analysis of administrative and priority claim estimate - Conf calls with JPM re DIP budget - CapEx OEM funding - BBK requests from the 10am - Meeting with Capstone re weekly cash flow forecast for DIP amendment - Protocol funding analysis - DIP amendment analysis and discussions Activities during the day included: - Motion for Authority to Enter into Fifth Amendment to DIP Credit Agreement - Weekly cash flow forecast for DIP amendment/ Customer Agreement - Tel calls re DCX letter regarding funding for LC22 program - DIP amendment analysis and discussions - Bank meeting re DIP amendment

12/06/06

13.5

12/07/06

17.6

12/08/06

3.3

Page 10 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/11/06

HOURS 12.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Motion for Authority to Enter into Fifth Amendment to DIP Credit Agreement - Weekly cash flow forecast for DIP amendment/ Customer Agreement - Analysis of administrative and priority claim estimate - Meeting with Capstone re weekly cash flow forecast for DIP amendment - Analysis of November 2006 Production Sales by OEM - DIP amendment analysis, discussions and prep for hearing Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Call to Discuss DCC Pre-petition Settlement Response - Weekly cash flow forecast for DIP amendment/ Customer Agreement - TEG analysis and follow up - Conf call with A&M re DIP amendment - DIP amendment meeting with Capstone - DIP amendment analysis, discussions and prep for hearing Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - DCX pre-petition AR proposal analysis and meeting with Capstone - Weekly cash flow forecast for DIP amendment/ Customer Agreement - TEG analysis and follow up - Conf call with A&M re DIP amendment - DIP amendment meeting with Capstone - Analysis of November 2006 Production Sales by OEM - DIP amendment analysis, discussions and prep for hearing Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - GM tooling AR settlement draft follow up with BBK - Weekly cash flow forecast for DIP amendment/ Customer Agreement - DIP amendment meeting with Capstone - Protocol funding analysis - Analysis of October and November 2006 Production Sales by OEM - DIP amendment analysis, discussions and prep for hearing

12/12/06

13.9

12/13/06

17.1

12/14/06

11.7

Page 11 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/15/06

HOURS 8.4

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - GM tooling AR settlement draft follow up with BBK - Weekly cash flow forecast for DIP amendment/ Customer Agreement - DIP amendment meeting with Capstone - Analysis of OE funding requirements - Follow up re Europe Administration distribution - Analysis of October and November 2006 Production Sales by OEM - DIP amendment analysis, discussions and prep for hearing Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of December funding requirement from OEs - Weekly cash flow forecast for DIP amendment/ Customer Agreement - WP Carey property insurance conference call - Analysis of OE funding requirements - Discuss 5th DIP amendment impact on asset transfers - Follow up re Europe Administration distribution - Funding protocol meeting with financial advisors and working sessions follow-up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with Capstone and D Jachcik re Letters of Credit - Weekly cash flow forecast for DIP amendment/ Customer Agreement - WP Carey property insurance conference call - Analysis of OE funding requirements - Discuss WP Carey general status and issue with insurance - Analysis of initial OE funding per the Customer Agreement

12/18/06

11.4

12/19/06

12.5

Page 12 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 WILLIAM MURPHY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY DAILY CASH AND LIQUIDITY MANAGEMENT, INCLUDING CASH FLOW FORECASTING, VENDOR PAYMENTS, RECEIVABLES COLLECTIONS, CASH FLOW REPORTING AND VARIANCE ANALYSIS DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/20/06

HOURS 10.8

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with Capstone and D Jachcik re Letters of Credit - Honda/Valiant issues conf call - Attend Plastics operating meeting re Customer Agreement implementation questions - AON insurance update meeting - Initial Customer Funding analysis and follow up - Analysis of initial OE funding per the Customer Agreement Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with Capstone and D Jachcik re Letters of Credit - Review and analysis of weekly reports for 5th amendment to the DIP - Attend Plastics operating meeting re Customer Agreement implementation questions - Prepare for and lead meeting re Funding Protocol reporting - Analysis for 2nd Customer Funding request - Initial Customer Funding analysis and follow up - Analysis of initial OE funding per the Customer Agreement Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis for 2nd Customer Funding request - Initial Customer Funding analysis and follow up - Ford ED&D discussions Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Cash flow reporting questions - Other Customer Letter follow up - Initial Customer Funding analysis and follow up

12/21/06

11.9

12/22/06

2.0

12/28/06

4.0

TOTAL

192.6

Page 13 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/01/06 HOURS 8.0 DAILY LOG Activities during the day included: - Meetings with Plastics management regarding the status of asset sales, plant visits and Textron lease issues - Call with Nissan regarding the Customer Agreement term sheet - Call with Kirkland regarding GECC lease negotiations - Meeting with Plastics management regarding production of past model service parts - Meeting with DCX commercial team regarding open commercial items Activities during the day included: - Meeting with Plastics management and Lazard regarding plant and asset sales - Meeting with BBK, Capstone and Grant Thornton regarding the wind down budget and the funding protocol - Call with GECC regarding the Hermosillo leases - Call with Textron regarding EZ GO production issues - Meeting with Alvarez regarding the Customer Agreement Activities during the day included: - Meeting with Plastics management regarding asset sales - Meeting with BBK, Capstone and the CFO regarding the interim funding budget for December/January and SG&A costs - Meeting with BBK regarding engineering and commercial personnel - Reviewed analysis of Fabrics bonus distribution - Call with GECC regarding the Customer Agreement status, Soft Trim sale and equipment leases Activities during the day included: - Meeting with Plastics management and Beringea regarding sale of Plastics plants - Call with Kirkland and the Commercial team regarding the Nissan Customer Agreement - Reviewed Fabrics bonus memo for the Board - Meeting with Lazard and President of Soft Trim regarding sale of Soft Trim division - Meeting with Capstone regarding Soft Trim retention plan - Call with Kirkland regarding Toyota Motor Sales Customer Agreement

12/04/06

9.0

12/05/06

10.0

12/06/06

10.0

Page 14 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/07/06 HOURS 8.0 DAILY LOG Activities during the day included: - Meeting with Commercial team and CFO regarding Hermosillo pricing - Reviewed analysis of OEM funding for January - Meeting with Plastics management regarding production and personnel issues - Reviewed schedule of inventory observations and protocol - Call with Beringea regarding sale of Exteriors business - Meeting with Plastics management regarding requested inventory bank builds Activities during the day included: - Call with Grant Thornton regarding Ford resourcing requests - Call with Kirkland regarding Customer Agreement Activities during the day included: - Call with BBK regarding exhibit to the Customer Agreement - Call with Kirkland regarding Customer Agreement - Meeting with BBK to review the wind down budget - Call with Plastics management regarding Plastics plant sales and DCX resourcing plans - Call with JCI regarding bank builds - Meeting with Plastics management regarding wind down costs for the Exterior facilities - Reviewed Customer Agreement and related Exhibits - Meeting with treasury department regarding GECC lease issues Activities during the day included: - Meeting with Plastics management regarding Plant sale process - Meeting with Plastics management and Beringea regarding the sale of Exterior plants - Call with Lazard, JPM, Wachtell and Kirkland regarding the retention of investment bankers - Reviewed wind down budgets - Meeting with BBK and Grant Thornton to review Exhibits to Customer Agreement - Meeting with BBK regarding bank build requests - Meeting with Capstone regarding wind down budget and exhibits to Customer Agreement - Reviewed exhibits to the Customer Agreement

12/11/06

2.0

12/12/06

12.5

12/13/06

13.0

Page 15 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/14/06 HOURS 10.0 DAILY LOG Activities during the day included: - Meeting with Penman, Capstone and President of Plastics regarding the sale of Plastics plants - Call with Soft Trim management regarding AAI pricing of programs at Canton - Meetings with BBK regarding exhibits to Customer Agreement - Meeting with Beringea regarding the appraised value of the fixed assets at Evart - Call with Kirkland regarding Exhibits to the Customer Agreement Activities during the day included: - Meeting with Grant Thornton, BBK and accounting personnel regarding the implementation of the Customer Agreement funding protocol - Call with Capstone, Kirkland and Wachtell regarding investment banks engagement letter - Call with Penman regarding the status of asset sales - Call with Beringea regarding their engagement letter - Meeting with Capstone regarding investment banker engagement letters - Call with JCI regarding resourcing programs Activities during the day included: - Call with EZ GO regarding the Americus production plan - Call with Flex-N-Gate, Plastics management and Lazard regarding Exteriors - Call with Kirkland, Lazard and general counsel regarding GECC lease negotiations - Call with Beringea and Plastics management regarding plant sales - Reviewed proposals to acquire the Exteriors business - Call with GE regarding lease issues Activities during the day included: - Call with Beringea regarding their engagement letter - Meeting with Plastics management and Kirkland regarding the funding protocol in the Customer Agreement - Reviewed Fabrics bonus pool analysis - Call with GECC regarding Hermosillo and equipment leases

12/18/06

10.0

12/19/06

10.0

12/20/06

5.0

Page 16 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/21/06 HOURS 9.0 DAILY LOG Activities during the day included: - Meeting with Plastics management regarding plant sales - Meeting with Cadence and Plastics management regarding sale of Plastics business - Meeting with Capstone and CFO regarding Hermosillo pricing - Call with Capstone regarding Flex N Gate offer letter - Call with Kirkland regarding offers for Exteriors business - Call with Beringea regarding Flex N Gate offer and assets for sale at Americus Activities during the day included: - Call with EZ GO regarding Americus closure and resourcing of their programs - Call with Plastics management regarding EZ GO resourcing plans - Call with Beringea regarding Exteriors sale - Call with WL Ross, Lazard and Penman regarding the sale of Plastics plants

12/22/06

3.0

TOTAL

119.5

Page 17 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSES DISCLOSURE STATEMENT ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND RESOLUTION OF TOOLING ISSUES

DATE 12/01/06

HOURS 10.3

DAILY LOG Activities during the day included: - Participate in daily customer funding meeting - Continue to analyze and reconcile GM tooling settlement offer - Continue to collect tooling inventory data by customer and by plant Activities during the day included: - Participate in daily customer funding meeting - Continue to analyze and reconcile GM tooling settlement offer - Meet with C&A program director of Chrysler to develop methodology for tooling settlement proposal Activities during the day included: - Participate in daily customer funding meeting - Continue to analyze and reconcile GM tooling settlement offer - Participate in discussions with Grant Thornton regarding proposed funding protocols for Ford - Meet with C&A personnel to continue to build tooling cost support in response to request from Grant Thornton - Meet with C&A TEG personnel to quantify budgeted operating costs in conjunction with the proposed Customer Agreement and develop draft proposal for cost funding by customer Activities during the day included: - Participate in daily customer funding meeting - Meet with C&A purchasing and tooling personnel to discuss go-forward strategy of selecting suppliers for tooling programs - Meet with TEG personnel to discuss, and collect data for proposed customer funding protocol - Begin to create comprehensive tooling financial summary of open programs for DCC - Create draft ED&D funding protocol procedure proposal for Ford Activities during the day included: - Participate in daily customer funding meeting - Meet with C&A tooling project managers on Ford to identify volume of open tooling obligations to suppliers - Review revised cost budget from TEG and incorporate into proposed funding protocol

12/04/06

9.8

12/05/06

12.0

12/06/06

11.7

12/07/06

9.8

Page 18 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSES DISCLOSURE STATEMENT ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND RESOLUTION OF TOOLING ISSUES

DATE 12/08/06

HOURS 1.0

DAILY LOG Activities during the day included: - Work with TEG personnel to update TEG budget data and format in effort to satisfy requests from the OE advisors - Communicate to the OE and bank group advisors the TEG budget methodology and information relative to the proposed interim customer funding proposal Activities during the day included: - Participate in daily customer funding meeting - Work with specific OE program managers within C&A to establish report format and content to be responsive to data request from BBK related to the tooling funding protocol - Revise TEG budgeted cost allocation among the OEs to correspond to the proposed interim funding period - Meet with OE advisors and bank group advisors to review TEG cost allocation proposal for the interim funding period Activities during the day included: - Participate in daily customer funding meeting - Meet with bank advisors to discuss the proposed TEG interim funding strategies - Discuss tooling settlement proposal with counsel and review draft proposal letter Activities during the day included: - Participate in daily customer funding meeting - Meet with C&A commercial team to discuss method for collecting sunk cost data for internal tooling builds in the customer agreement - Participate in work sessions with TEG personnel to develop cost proposal for funding within the Customer Agreement - Meet with OE and bank advisors to discuss TEG funding issues relating to Customer Agreement Activities during the day included: - Continue to develop and review TEG cost data in support of the customer agreement efforts - Update narrative for draft tooling funding protocol - Assist in finalizing details around GM tooling settlement

12/11/06

12.0

12/12/06

12.2

12/13/06

13.5

12/14/06

9.3

Page 19 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSES DISCLOSURE STATEMENT ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND RESOLUTION OF TOOLING ISSUES

DATE 12/15/06

HOURS 8.0

DAILY LOG Activities during the day included: - Participate in daily customer funding meeting - Meet with BBK and C&A DCC program personnel to review open PO status and reconciliation to DCC systems - Lead discussions with TEG to develop funding request format and content required for submission to the OEs - Participate in tooling vendor strategy meeting with C&A and OE advisors Activities during the day included: - Participate in daily customer funding meeting - Review TEG actual cost data for the first three weeks of December for allocation to the OEs and incorporate in to draft estimate of December funding request - Participate in tooling vendor strategy meeting with C&A and BBK - Participate in call with bankruptcy counsel regarding timing and data needs related to filing revised Plan and Disclosure Statement Activities during the day included: - Revise TEG cost allocation data for OE funding requests - Meet with BBK to identify tooling funding needs over the holiday period in order to prepare required documentation and approvals in advance - Coordinate finalization of customer letter relating to initiating tooling work based on CNA's rather than POs Activities during the day included: - Participate in BBK Process meeting to develop procedures to facilitate plant audits and program transition planning - Review OE advisor funding control log data to ensure completeness and accuracy - Review TEG 6-month expenditure estimates and related tool build schedules - Assess and draft alternative proposals for tooling treatment for OE not willing to adhere to pending protocol

12/18/06

9.4

12/19/06

11.0

12/20/06

9.7

Page 20 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 BRET FERNANDES DIRECTOR PRIMARY AREA OF RESPONSIBILITY CREDITOR RECOVERY MODELING AND ANALYSES DISCLOSURE STATEMENT ANALYSIS OVERSIGHT OF TOOLING OPERATIONS AND RESOLUTION OF TOOLING ISSUES

DATE 12/21/06

HOURS 9.7

DAILY LOG Activities during the day included: - Coordinate and distribute signature letters and supporting documents to facilitate OE funding of tooling - Provide TEG funding detail to OE advisors for the first week of January - Update proposed alternatives to the pending funding protocol for OE unwilling to participate

TOTAL

149.4

Page 21 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/01/06

HOURS 8.2

DAILY LOG Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Follow up on BBK information requests re labor and retention - Review proposed management incentive plan - Conference call with prospective buyer of Williamston assets Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting re accommodation agreement and wind-down budget - Follow up on BBK information requests re labor and retention - Review proposed management incentive plan - Conference call with prospective buyer of Williamston assets Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting with C&A management and Int'l Assn. of Machinists reps - Meetings re proposed severance and retention programs - Conference call with prospective buyer of Williamston assets Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting re plastics asset sale process - Meetings re proposed severance and retention programs - Preparation and participation re meeting re administrative claims Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting re plastics asset sale process - Meetings re proposed severance and retention programs - Meeting re communications issues - Meeting re staffing in wind-down budget

12/04/06

9.7

12/05/06

11.8

12/06/06

11.3

12/07/06

12.2

Page 22 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/08/06

HOURS 3.8

DAILY LOG Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Call re proposed severance and retention programs Activities during the day included: - Meeting re plastics asset sale process - Meetings re proposed severance and retention programs - Meeting re communications issues - Meeting re administrative claims estimates - Conference calls re Williamston and Owosso asset sales Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting re administrative claims estimates - Meeting re plastics asset sale process - Meetings re proposed severance and retention programs - Meeting re convertibles sale - Meeting re customer agreement exhibits Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meeting with Grant Thornton re customer agreement issues - Meetings re proposed severance and retention programs - Calls with potential buyers of Williamston and Owosso assets Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Meetings re proposed severance and retention programs - Calls with potential buyers of Williamston and Owosso assets - Review of Williamston and Owosso diligence information

12/11/06

9.4

12/12/06

11.6

12/13/06

12.4

12/14/06

12.6

Page 23 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/15/06

HOURS 9.0

DAILY LOG Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings re proposed severance and retention programs - Calls with potential buyers of Williamston and Owosso assets - Meeting re WARN issues Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings re proposed severance and retention programs - Meeting re Canadian severance issues Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings re proposed severance and retention programs - Calls with potential buyers of Williamston and Owosso assets - Meeting re Canadian severance issues - Call re WP Carey lease issues - Meeting re convertibles sale status Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings re proposed severance and retention programs - Meeting with OEM advisors re Canadian severance - Call re WPCarey lease status

12/18/06

10.8

12/19/06

13.6

12/20/06

9.2

Page 24 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS AND ESTIMATION ANALYSIS AND ASSESSMENT OF ALTERNATIVES RE: LABOR COSTS AND RETIREMENT BENEFITS SUPPORT FOR NEGOTIATIONS WITH OEMS AND SECURED CREDITORS ASSISTANCE IN SALE PROCESS (CARPET & ACOUSTICS, PLASTICS PLANTS) IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/21/06

HOURS 6.1

DAILY LOG Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings re proposed severance and retention programs - Meeting re pension transition issues - Meetings re WARN and Form 1 language Activities during the day included: - Daily call re plastics operations and sale process issues - Daily call re management updates - Daily professionals call - Meetings with OEM advisors and counsels re WARN and Form 1 language Activities during the day included: - Preparation for, and participation in, conference call with OEM counsels re WARN and Form 1 language Activities during the day included: - Preparation for, and participation in, conference call with OEM counsels re WARN and Form 1 language

12/22/06

10.7

12/26/06

2.1

12/27/06

1.4

TOTAL

165.9

Page 25 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITORS AND PROTENTIAL ACQUIRERS IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Work related to recovery analysis under a Chapter 11 scenario - Review, analysis, and other work related to Inventory Purchase Term Sheet with the Customers - Analysis related to funding of accrued payroll for inclusion in the Customer Agreement - Draft an inventory observation plan to provide guidance to C&A inventory sale team and Customer Advisors; purpose was to set expectations, and outline the overall inventory observation process - Meetings with various interested parties, including BBK and Capstone relating to Customer Agreement Activities during the day included: - Work related to recovery analysis under a Chapter 11 scenario - Review, analysis, and other work related to Inventory Purchase Term Sheet and overall inventory sale process as contemplated in current draft of the Customer Agreement - Analysis related to funding of accrued payroll for inclusion in the Customer Agreement - Draft communication to the Plant Controllers to help them manage their personnel in advance of Customer visits to observe physical inventory counts Activities during the day included: - Analysis and other work related to funding protocol document for inclusion in the Customer Agreement - Provide guidance to C&A accounting department on various accounting and reporting issues including wind-down of Carcorp and Fabrics Business Unit, and reporting under the Funding Protocol - Review, analysis, and other work related to Inventory Purchase Term Sheet and overall inventory sale process - Refine recovery analysis under Chapter 11 scenarios

12/04/06

13.1

12/05/06

13.3

Page 26 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITORS AND PROTENTIAL ACQUIRERS IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/06/06

HOURS 13.5

DAILY LOG Activities during the day included: - Analyze and consult in response to various Capstone and BBK information requests - Provide guidance to C&A accounting department on various accounting and reporting issues - Analysis and other work related to funding protocol language and implementation issues - Review, analysis, and other work related to the inventory sale process, including meeting with BBK and Capstone to discuss modifications to language in the draft Customer Agreement - Refine recovery analysis under Chapter 11 scenario Activities during the day included: - Analysis and other work related to October 2006 reporting required under the DIP Credit Facility - Provide guidance to C&A accounting department on various accounting and reporting issues - Analysis and other work related to funding protocol including implementation procedures - Review, analysis, and other work related to overall inventory sale process, including discussions regarding language in Customer Agreement Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for November 2006 - Analysis, review, and other work related to accessing financial performance for each business - Provide guidance to C&A accounting department on various accounting and reporting issues - Discussion and guidance related to reconciliation of cash reported on financial statement to the weekly cash flows Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for November 2006 - Analysis, review, and guidance related to various balance sheet analysis, including accounts receivable, prepaid expenses, other current assets, accrued expenses, and accounts payable

12/07/06

16.1

12/11/06

11.9

12/12/06

13.4

Page 27 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITORS AND PROTENTIAL ACQUIRERS IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/13/06

HOURS 14.1

DAILY LOG Activities during the day included: - Provide consultation and support to FPA group in efforts to prepare overview of operating results for November 2006 - Analysis, review, and guidance related to various balance sheet analysis, including accounts receivable, prepaid expenses, other current assets, accrued expenses, and accounts payable - Coordinate, review, and other work related to the analysis of November 2006 sales by OEM as part of negotiations for the Customer Agreement Activities during the day included: - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements - Provide guidance to C&A accounting department on various accounting and reporting issues - Analysis, review, and guidance related to various balance sheet analysis, including accounts receivable, prepaid expenses, other current assets, accrued expenses, and accounts payable Activities during the day included: - Analysis and other work related to implementation of funding protocol document - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements Activities during the day included: - Analysis and other work related to implementation of funding protocol document - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements Activities during the day included: - Review October MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and other work related to implementation of funding protocol document - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements

12/14/06

11.5

12/15/06

10.0

12/18/06

12.4

12/19/06

13.2

Page 28 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JOHN SHARPE DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING AND CHAPTER 11 REPORTING AND COMPLIANCE INCOME STATEMENT AND BALANCE SHEET ANALYSIS RESPONDING TO INFORMATION REQUESTS FROM CREDITORS AND PROTENTIAL ACQUIRERS IMPLEMENTATION OF CUSTOMER AGREEMENT

DATE 12/20/06

HOURS 12.5

DAILY LOG Activities during the day included: - Review October MOR and provide consultation and support to Company in their efforts to file with the UST - Analysis and other work related to implementation of funding protocol document - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements Activities during the day included: - Analysis and other work related to implementation of funding protocol document - Analysis, discussions, and other work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements Activities during the day included: - Analysis, discussions, and other work related to initial funding under the Customer Agreement - Analysis and other work related to implementation of funding protocol document - Work related to the implementation of the Customer Agreement, specifically the initial funding requirements, funding procedures and reporting requirements

12/21/06

10.0

12/22/06

2.5

TOTAL

175.5

Page 29 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) FINANCIAL FORECASTING FOR CUSTOMER AGREEMENT (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE ASSISTANCE IN SALE PROCESS (PLASTICS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/01/06 HOURS 9.0 DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: plastics wind down / sale budget - Preparing for and participating in a meeting re: Customer Agreement - Participating in a meeting with MAW re: Nissan - Dealing with questions from Capstone - Dealing with questions from BBK Activities during the day included: - Preparing for and participating in a meeting re: Customer Agreement Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting re: plastics wind down / sale budget - Preparing for and participating in a meeting re: funding protocol and budget for Customer Agreement - Preparing for and participating in a meeting with Mitsubishi re: Customer Agreement - Reviewing all open Toyota commercial issues with M. Street Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Mitsubishi re: Customer Agreement - Dealing with questions from Capstone - Reconciling company's wind down / sale budget to one produced by BBK - Reviewing the process for clarifying Toyota tools to be moved have no outstanding monies owed against them

12/02/06

1.0

12/04/06

11.5

12/05/06

12.5

Page 30 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) FINANCIAL FORECASTING FOR CUSTOMER AGREEMENT (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE ASSISTANCE IN SALE PROCESS (PLASTICS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/06/06 HOURS 13.0 DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Nissan re: Customer Agreement - Participating in a meeting with Beringia re: sale of exteriors group - Reconciling company's wind down / sale budget to one produced by BBK - Reviewing the process for clarifying Toyota tools to be moved have no outstanding monies owed against them - Compiling a list of all monies owed to the company by Honda - Reviewing and updating list of admin claims Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Honda re: Customer Agreement - Participating in an internal meeting re: Mitsubishi - Reviewing latest P&L a/c information by plant by month for all plastics facilities - Reviewing and updating a high level 3 month Hermosillo cash forecast Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Mitsubishi re: Customer Agreement Activities during the day included: - Reviewing and reconciling company budget to BBK budget Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting internally re: Honda - Reviewing plant and program information re: Freightliner and E-Z-Go - Reviewing latest TEG monthly financial information - Dealing with questions from BBK

12/07/06

12.5

12/08/06

2.0

12/09/06

1.0

12/11/06

12.0

Page 31 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) FINANCIAL FORECASTING FOR CUSTOMER AGREEMENT (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE ASSISTANCE IN SALE PROCESS (PLASTICS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/12/06 HOURS 13.0 DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Freightliner re: Customer Agreement - Preparing for and participating in a meeting re: wind down budget - Reviewing exhibits to be used in the Customer Agreement Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with Capstone and plastics management team re: interested parties - Participating in a meeting with MAW and TT re: Hermosillo pricing analysis and all other outstanding Ford issues - Participating in a meeting re: sale of exteriors - Reviewing severance costs as it relates to all plants undertaking Honda business Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Preparing for and participating in a meeting with all other advisors re: implementation of the Customer Agreement - Reviewing an analysis that breaks down all Ford v AAI sales by plant - Participating in a meeting to understand how our current IT system tracks all inter company sales Activities during the day included: - Dealing with outstanding questions re: Saltillo - Participating in a meeting to understand how our current IT system tracks all inter company sales

12/13/06

12.5

12/14/06

12.5

12/15/06

2.0

Page 32 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) FINANCIAL FORECASTING FOR CUSTOMER AGREEMENT (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE ASSISTANCE IN SALE PROCESS (PLASTICS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/18/06 HOURS 12.0 DAILY LOG Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Participating in an Customer Agreement implementation meeting - Preparing for and participating in a meeting re: Toyota tool transfer - Preparing for and participating in a meeting with Honda re: resourcing of their programs from Guelph and Brampton - Meeting with J. Thompson to understand how we track internal sales - Dealing with questions from Alvarez Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Reviewing internal sales data by plant - Preparing for and participating in a meeting re: Toyota tool transfer - Preparing for and participating in a meeting with Honda re: resourcing of their programs from Guelph and Brampton - Participating in a call with a potential buyer of the exteriors business Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Reviewing internal sales data by plant - Preparing for and participating in a meeting re: Toyota tool transfer - Preparing for and participating in a meeting with Honda re: resourcing of their programs from Guelph and Brampton - Participating in an internal meeting re: OEM bank builds Activities during the day included: - Participating in a meeting re: sale / wind down of company - Participating in a meeting re: plastics sale / wind down - Reviewing internal sales data by plant - Preparing for and participating in a meeting re: Toyota tool transfer - Preparing for and participating in a meeting with Honda re: resourcing of their programs from Guelph and Brampton

12/19/06

12.5

12/20/06

12.0

12/21/06

11.5

Page 33 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY ASSISTANCE IN MANAGEMENT OF FINANCE / ACCOUNTING FUNCTION (PLASTICS) FINANCIAL FORECASTING FOR CUSTOMER AGREEMENT (PLASTICS) COORDINATION AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE ASSISTANCE IN SALE PROCESS (PLASTICS) IMPLEMENTATION OF CUSTOMER AGREEMENT DATE 12/22/06 HOURS 6.0 DAILY LOG Activities during the day included: - Reviewing internal sales data by plant - Dealing with questions from Mitsubishi re: Customer Agreement - Dealing with questions from JCI re: Customer Agreement Activities during the day included: - Dealing with questions from non-participating customers re: Customer Agreement - Updating non-participating customer records Activities during the day included: - Dealing with questions from non-participating customers re: Customer Agreement - Updating non-participating customer records Activities during the day included: - Dealing with questions from participating customers re: Customer Agreement - Participating in a conference call re: sale of exteriors division Activities during the day included: - Dealing with questions from non-participating customers re: Customer Agreement - Updating non-participating customer records

12/26/06

3.0

12/27/06

3.0

12/28/06

4.0

12/29/06

3.0

TOTAL

181.5

Page 34 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/04/06

HOURS 12.2

DAILY LOG Activities during the day included: - Read and comment on latest draft of Funding Protocol proposal - Attendance at meeting with management and advisors to Lenders and OEMs re Funding Protocol - Analysis of cash flow forecast related to Funding Protocol and Interim Agreement - Analysis of updated Plan B winddown budget and development of EBITDA analysis worksheet - Review of updated cash accounts, escrow accounts and DIP balance - Analysis of Fabrics winddown cash flow forecast and results Activities during the day included: - Initial development of 13-week cash flow forecast as required under DIP Agreement - Development of reconciliation of cash forecast to EBITDA forecast - Discussions with Capstone re cash flow forecast - Review of preliminary Fabrics cash flow results - Meeting with management and advisors to OEMs and Lenders re interim funding - Review of updated tax payment/refund schedule and discussions with J Heckman Activities during the day included: - Review of cash flow results for prior week, comparison to forecast and explanation of variances - Review of forecasted disbursements under Customer Agreement, and allocation between parties - Review of updated winddown budgets under various scenarios - Continued development of 13-week forecast as required under DIP Agreement under various scenarios and assumptions - Analysis of updated information from Soft Trim re cash forecast

12/05/06

13.4

12/06/06

13.5

Page 35 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/07/06

HOURS 17.6

DAILY LOG Activities during the day included: - Update cash flow forecast through March 31 based on proposed OEM Customer Agreement and under various assumptions for revenues and costs of winddown - Analysis of updated forecast of Soft Trim operations - Discussions with J Kies re Soft Trim forecast - Analysis of updated forecast of Hermosillo operations - Development of management presentation for meetings with Lenders - Discussions with management re cash flow forecast and assumptions - Discussions with Capstone re cash flow forecast and Lenders meeting Activities during the day included: - Conference call with BBK re process for tracking cash flow by division - Read and comment on updated Funding Protocol proposal Activities during the day included: - Development of updated cash flow forecast for Soft Trim based on revised EBITDA forecast - Meeting with management from Hermosillo re development of cash flow forecast - Development of updated daily cash flow forecast through year-end - Analysis of quarter-to-date cash flow results as compared to forecast - Development of information for cash flow forecast at Hermosillo - Review of weekly cash flow receipts by OEM for past 6 weeks Activities during the day included: - Discussions with Capstone re Fifth Amendment to DIP Agreement - Development of Board presentation - Update 13-week cash flow forecast based on updated assumptions - Update daily cash flow forecast through year-end - Update analysis of Fabrics winddown forecast - Reconciliation of 13-week Forecast to Forecast presented to Lender's in prior week - Attendance at CapEx meeting to review proposed disbursements - Analysis of GECC equipment leases by division

12/08/06

2.0

12/11/06

12.0

12/12/06

14.0

Page 36 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/13/06

HOURS 13.8

DAILY LOG Activities during the day included: - Update 13-week cash flow forecast for Soft Trim division - Attendance at meeting with management, Counsel and advisors to Lenders and OEMs, re Funding Protocol - Development of analysis on status and allocation of rentals on GECC leases - Review of updated projections from BBK re winddown budget - Meeting with D. Perryman re analysis of disbursements by division - Development of matrix of information requirements and open issues related to Funding Protocol - Review and analysis of updated weekly cash flow package and forecast Activities during the day included: - Development of schedule of issues related to bank balances and transfers - Discussions with M Masanovich re cash balances in Mexico - Discussions with P Winquist re corporate budget and tracking actuals - Analysis of preliminary template of A/P tracking report and follow-up with D Perryman - Review of actuals for prior week, comparison to budget and explanation of variances, including quarter to date analysis - Meeting with management and departments on reporting requirements under DIP Amendment and Customer Agreement Activities during the day included: - Meeting with M Masanovich on new reporting requirements - Development of template for new weekly cash flow reporting requirements - Discussions with BBK re analysis of BBK winddown analysis - Preliminary analysis of funding requirements for December - Read final version of Customer Agreement - Update report on status/balances of various escrow accounts, DIP balance and L/C listing - Discussions with D Perryman and D Jachcik re review of sample reports to be supplied to OEMs

12/14/06

11.5

12/15/06

8.5

Page 37 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/18/06

HOURS 9.5

DAILY LOG Activities during the day included: - Review of, and meeting with BBK re updated winddown budget - Meeting with advisors to Lenders and OEMs re Funding Protocol - Review of updated budget for Hermosillo - Review of preliminary cash actuals by plant for week 1 of December - Development of initial estimate of funding by OEM - Meeting with management to review reporting requirements Activities during the day included: - Review of support information for sales and receipts by plant - Development of 13-week cash flow forecast for Hermosillo - Update 13-week cash flow forecast for Carpet & Acoustics - Discussions with management re Hermosillo budget under various scenarios - Review of information from BBK re interim funding by plant - Review and update report on DIP, L/Cs and various escrow accounts Activities during the day included: - Analysis of proposed equipment leases at Soft Trim - Development of information re actual cash results, by plant, for week 3 of December - Meetings with advisors to Lenders and OEMs re Funding Protocol and reporting - Update cash flow forecast for Hermosillo based on updated information - Review of reporting requirements under Fifth Amendment to DIP Agreement - Review of funding requirements from Mexico and Soft Trim Activities during the day included: - Discussions with management re current week reporting - Development of information re actual cash results, by plant, for week 3 of December - Meetings with advisors to Lenders and OEMs re Funding Protocol and reporting - Update cash flow forecast for Hermosillo based on updated information - Development of report comparing forecast to actuals for Hermosillo and Soft Trim - Reconciliation of support information to actual cash disbursements for prior week - Reconciliation of current draft of Soft Trim cash forecast to budget

12/19/06

13.5

12/20/06

12.3

12/21/06

12.0

Page 38 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 LYLE POTASH MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF CASH FLOW MODELS AND FORECASTS REPORTING ACTUAL CASH RECEIPTS AND DISBURSEMENTS RESEARCHING AND ANALYSIS OF ACTUAL TO BUDGET VARIANCES DIP FINANCING REPORTING AND COMPLIANCE

DATE 12/22/06

HOURS 6.0

DAILY LOG Activities during the day included: - Review of various detailed support information related to sales, receipts and disbursement - Review and finalize 13-week forecasts for Carpet & Acoustics and Hermosillo as required under DIP Agreement - Finalize cash results reports for prior week as required under DIP Agreement Activities during the day included: - Review and respond to information request from BBK, including telephone call to R Webb - Develop issues report for M Masanovich re reconciliation of cash balances - Development of report on open issues related to reporting for follow-up - Analysis of Fabrics cash flow report and forecast Activities during the day included: - Review of questions and comments from Capstone re cash flow forecasts - Telephone call with Capstone re cash flow forecasts - Review of updated escrow account balances - Preparation of follow-up issues related to actual results at Hermosillo - Analysis of shipment information at Soft Trim and correspondence wit J Kies - Review of support information for Treasury disbursements Activities during the day included: - Analysis of benefit payments made in prior week - Development of cash reconciliation proposal for actuals report - Follow-up on information requests from BBK and Capstone - Preparation/descriptions of issues for development of updated 13-week cash flow forecasts

12/26/06

4.0

12/27/06

8.0

12/28/06

4.0

TOTAL

187.8

Page 39 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 12/01/06

HOURS 8.5

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Service Parts Exit Plan document - Preparing for, participating in and following up on meeting with Service Parts Exit Program Team - Preparing for, participating in and following up on meeting with Scott St. Clair regarding the service exit plan - Participating in negotiations with Ben Younce of Hayashi regarding the Fabrics receivables - Read, editing and analyzing the lease master database - Participating in negotiations with a potential buyer of excess assets Activities during the day included: - Reading, analyzing and editing the Service Parts Exit Plan document - Preparing for, participating in and following up on meeting with Mopar regarding the DCX Service Exit Plan - Preparing for, participating in and following up on meeting with business unit mangers regarding the owned secondary tools - Participating in discussions with Jim Blyth of Tsusho regarding Fabrics' receivables - Participating in conference call with Marc Carmel and Holden Bixler regarding Fabrics legal issues Activities during the day included: - Preparing response to lease questions for Paul Wierbicki, K&E - Reviewing receivables for asset sales relating to the Fabrics winddown - Managing the reconciliation of the asset auction at Westland, Manchester and Nashville - Reading, analyzing and editing the Service Exit Strategy Plan - Preparing for, participating in and following up on meeting with Gerald Jones, Eddie Atkinson and Scott Martinez regarding the disposition of the remaining Fabrics assets - Preparing for, participating in and following up on meeting with Lisa Bahash regarding the Service Exit Strategy Plan - Preparing for, participating in and following up on negotiations with Hayashi regarding outstanding Fabrics Obligations Receivables

12/04/06

12.5

12/05/06

12.5

Page 40 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 12/06/06

HOURS 11.9

DAILY LOG Activities during the day included: - Reading, analyzing and editing the Service Parts Exit Plan document - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with Ford regarding the Service Exit Plan - Participating in and following up on meeting with Mick Herter regarding the sale of equipment at New Baltimore - Participating in discussion with Chip Moore regarding the closure of Fabrics' facilities, the closure of Nashville and the assertion of administrative claims by the Lowell landlord - Preparing for, participating in and following up on weekly Fabrics accounts receivable call - Preparing for, participating in and following up on meeting with Service Exit Team regarding the values of owned tools (secondaries) Activities during the day included: - Reading, analyzing and editing the Service Parts Exit Plan document - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with DCX regarding the Service Exit Plan Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for and participating in the weekly asset disposal meeting for Fabrics - Participating in meeting with Bob Nussbaum regarding the asset sale process - Reading, reviewing and editing the Potential Admin Claim Analysis for leased equipment - Following up on the open environmental issue related to the sale of the Southwest Laminates Facility

12/07/06

12.4

12/11/06

11.9

Page 41 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 12/12/06

HOURS 12.4

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Reading and analyzing the Fabrics Termination Plan - Participating in status update meeting with Scott St. Clair regarding the Service Exit Plan - Reading, analyzing and editing the Service Parts Exit Plan document - Participating in meeting with Lanny Davis regarding the Service Exit Plan presentation - Meeting with Bob Nussbaum regarding establishing a process for asset sales in the Plastics Division Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in conference call regarding Fabrics accounts receivable open issues - Reading, reviewing and editing the Service Exit Plan Presentation - Reading, editing and analyzing the leased equipment master database - Reading, editing and reviewing the Fabrics Cash Flow - Reading and analyzing the Fabrics Past Due Report Activities during the day included: - Reading, editing and reviewing the Fabrics Cash Flow - Preparing for, participating in and following up on Weekly Creditor call regarding the Fabrics Winddown - Preparing for, participating in and following up on weekly Service Exit Plan meeting with operations and commercial - Reading, reviewing and editing the Service Exit Plan Presentation

12/13/06

12.5

12/14/06

12.4

Page 42 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 12/15/06

HOURS 8.6

DAILY LOG Activities during the day included: - Reading, editing and reviewing the Fabrics GM Obligation analysis - Reading, reviewing and editing the Service Exit Plan Presentation - Presenting Service Exit Plan to Plastics Management - Participating in and following up in discussion with Gerald Jones regarding the AR collection strategy - Participating in and following up on meeting regarding the Customer Agreement - Participating in discussions with Doug Olander regarding DCX Service Parts Exit Plan Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with Tom Drainville and Joan Curely regarding the auction results at Nashville - Participating in and following up on meeting with Gerald Jones regarding Fabrics Equipment - Participating in and following up on meeting regarding BBK visit to Morristown - Participating in meeting regarding tool movement and plant visits at Sterling Heights Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with Loni Watkins regarding Ford Service Parts - Reading, analyzing and editing part cost sheets for Ford Service Pricing

12/18/06

12.5

12/19/06

12.3

Page 43 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF PROCESS OF SALE OF EXCESS ASSETS IMPLEMENTATION AND MANAGEMENT OF WIND DOWN PLAN FOR FABRICS DIVISION MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION AND MANAGEMENT OF EXIT PLAN FOR PAST MODEL SERVICE PARTS PRODUCTION

DATE 12/20/06

HOURS 12.3

DAILY LOG Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with BBK regarding tool moves - Reading, analyzing and editing the summary of asset sales documents related to GECC - Preparing for, participating in and following up on discussion with Scott St. Clair regarding human resource needs at Sterling Heights for a potential tool move Activities during the day included: - Preparing for, participating in and following up on meeting with Service Exit Team - Preparing for, participating in and following up on meeting with BBK and C&A management regarding tool moves - Reading, analyzing and editing the summary of asset sales documents related to GECC - Reading and analyzing the Ford pricing for certain under priced service parts produced at the Farmington facility

12/21/06

11.6

TOTAL

164.3

Page 44 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE)

DATE 12/01/06

HOURS 8.2

DAILY LOG Activities during the day included: - Prepare for settlement discussion with tooling vendor - Participate in settlement discussion with tooling vendor - Review status of various customer AR balances - Discussion regarding settlement of post-petition AR balance - Discussion regarding physical inventories and coordination of observations Activities during the day included: - Prepare for settlement discussion with tooling vendor - Participate in settlement discussion with tooling vendor - Review international claims filed against US - Review status of various customer AR balances Activities during the day included: - Prepare inventory sale process work plan - Follow up on status of international claims - Review international claims filed against US - Review status of various customer AR balances - Review and analyze data for weekly JPM BBC Activities during the day included: - Prepare inventory sale process work plan - Meeting with OEM advisors regarding physical inventories - Internal meeting regarding physical inventories - Review inventory section of the Accommodation Agreement - Participate in settlement discussion with tooling vendor Activities during the day included: - Follow up on US claims filed against C&A Europe - Review and analyze C&A Europe claims filed against US - Review and discuss draft A/R settlement proposal with non OEM customer - Review and analyze affidavits in response to tooling vendor Canadian litigation

12/04/06

9.8

12/05/06

13.5

12/06/06

11.9

12/07/06

9.5

Page 45 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE)

DATE 12/11/06

HOURS 9.8

DAILY LOG Activities during the day included: - Follow up on US claims filed against C&A Europe - Review and analyze C&A Europe claims filed against US - Review and discuss draft A/R settlement proposal with non OEM customer - Review status of various customer AR balances - Review and analyze data for weekly JPM BBC - Review and analyze affidavits in response to tooling vendor Canadian litigation Activities during the day included: - Follow up on US claims filed against C&A Europe - Review and analyze C&A Europe claims filed against US - Review and discuss draft A/R settlement proposal with non OEM customer - Review status of various customer AR balances - Review and analyze affidavits in response to tooling vendor Canadian litigation Activities during the day included: - Follow up on US claims filed against C&A Europe - Review and analyze C&A Europe claims filed against US - Review and discuss draft A/R settlement proposal with non OEM customers - Distribute weekly JPM BBC - Discussion with tooling vendor regarding lien status of open invoices - Review physical inventory schedule and determine KZC participation Activities during the day included: - Review and analyze C&A Europe claims filed against US - Finalize and remit A/R settlement proposal with non OEM customer - Review status of various customer AR balances - Review and analyze data for weekly JPM BBC - Review and analyze affidavits in response to tooling vendor Canadian litigation - Discussions regarding outcome of physical inventory observations - Prepare analysis of monthly inventory and AR trends Activities during the day included: - Review and analyze C&A Europe claims filed against US - Review and discuss draft A/R settlement proposal with non OEM customers - Review physical inventory schedule and determine KZC participation - Prepare analysis of monthly inventory and AR trends

12/12/06

12.5

12/13/06

12.9

12/14/06

11.4

12/15/06

8.1

Page 46 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK CERVI MANAGER PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MANAGEMENT OF TOOLING VENDOR ISSUE RESOLUTION PROCESS MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE)

DATE 12/18/06

HOURS 9.8

DAILY LOG Activities during the day included: - Update meeting regarding inventory sale process - Prepare analysis of plant sales by OEM Activities during the day included: - Review status of various customer AR balances - Finalize monthly JPM BBC - Discussion with client and counsel regarding tooling vendor Canadian litigation - Discussions regarding outcome of physical inventory observations - Discussions with client regarding status of inventory reports - Review of inventory allocation methodology Activities during the day included: - Update meeting regarding inventory sale process - Prepare analysis of plant sales by OEM - Discussion with client and counsel regarding tooling vendor Canadian litigation - Analyze accounting treatment for previous AR settlements - Perform analysis on tools and equipment being moved from Guelph Activities during the day included: - Follow up on inventory sale process and payment by OEM - Discussions with client and counsel regarding tooling vendor Canadian litigation - Discussions regarding outcome of physical inventory observations Activities during the day included: - Participate in physical inventory observation at Owosso - Participate in physical inventory observation at Williamston Activities during the day included: - Prepare for and participate in conference call on customer agreements

12/19/06

12.7

12/20/06

10.8

12/21/06

8.7

12/22/06

11.0

12/26/06

1.0

TOTAL

161.6

Page 47 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN SALE PROCESS (PLASTICS PLANTS) ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE) DATE 12/01/06 HOURS 10.9 DAILY LOG Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Correspondence with KZC team and BBK regarding details for Saltillo and Toluca, Mexico inventory meetings week of 12/4/06 Activities during the day included: - Correspondence with KZC team and BBK regarding details for Saltillo and Toluca, Mexico inventory meetings week of 12/4/06 Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Participate in all day meeting at Saltillo, Mexico plant with BBK Frank Hatton and C&A plant management to review and assess physical inventory as well as inventory management and controls - Correspond with KZC team regarding inventory meeting at Saltillo plant - Request and follow up with C&A management re: plant-level due diligence information requests

12/02/06

1.7

12/03/06

2.1

12/04/06

10.9

12/05/06

13.7

Page 48 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN SALE PROCESS (PLASTICS PLANTS) ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE) DATE 12/06/06 HOURS 13.4 DAILY LOG Activities during the day included: - Participate in all day meeting at Toluca, Mexico plant with BBK Frank Hatton and C&A plant management to review and assess physical inventory as well as inventory management and controls. - Correspond with KZC team regarding inventory meeting at Toluca plant - Request and follow up with C&A management re: plant-level due diligence information requests Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team, Kirkland & Ellis and C&A management Activities during the day included: - Update plant-level due diligence request grid - Request and follow up with C&A management re: plant-level due diligence information requests - Manage Intralinks due diligence list and add postings - Discuss status of plant-level due diligence requests with C&A management, KZC team and Lazard - Discuss sale of certain assets with C&A management and KZC team - Update schedule of administrative, secured and priority claims - Discuss certain claims with KZC team, Kirkland & Ellis and C&A management

12/07/06

8.3

12/11/06

11.1

12/12/06

12.4

Page 49 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN SALE PROCESS (PLASTICS PLANTS) ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE) DATE 12/13/06 HOURS 13.3 DAILY LOG Activities during the day included: - Participate in half day meeting at Adrian, MI plants with BBK, Capstone and C&A plant management to review and assess physical inventory as well as inventory management and controls - Correspond with KZC team regarding inventory meeting at Adrian, MI plants - Discuss sale of certain assets with C&A management and KZC team Activities during the day included: - Discuss sale of certain assets with C&A management and KZC team and potential buyers - Prepare draft term sheet for sale of Owosso, MI assets - Review and summarize certain plant-level information for potential buyers - Correspond with KZC team and C&A management re: Saltillo inventory analysis follow up questions Activities during the day included: - Discuss sale of certain assets with C&A management and KZC team and potential buyers - Update draft term sheet for sale of Owosso, MI assets - Review and summarize certain plant-level information for potential buyers - Correspond with KZC team and C&A management re: Saltillo inventory analysis follow up questions Activities during the day included: - Discuss sale of certain assets with C&A management and KZC team and potential buyers - Update draft term sheet for sale of Owosso, MI assets - Review and summarize certain plant-level information for potential buyers - Discuss priority and administrative claims analysis with Alvarez and Marsal Activities during the day included: - Discuss sale of certain assets with C&A management and KZC team and potential buyers - Update draft term sheet for sale of Owosso, MI assets - Review and summarize certain plant-level information for potential buyers

12/14/06

12.5

12/18/06

10.2

12/19/06

11.1

12/20/06

10.4

Page 50 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS, ESTIMATION AND RECONCILIATION ASSISTANCE IN SALE PROCESS (PLASTICS PLANTS) ASSISTANCE IN AND SUPPORT OF CREDITOR AND THIRD PARTY DUE DILIGENCE IMPLEMENTATION OF CUSTOMER AGREEMENT (OEM INVENTORY PURCHASE) DATE 12/21/06 HOURS 8.7 DAILY LOG Activities during the day included: - Discuss sale of certain assets with C&A management and KZC team and potential buyers - Finalize term sheet for sale of Owosso, MI assets with potential buyer - Discuss draft Owosso Asset Purchase Agreement with Kirkland & Ellis - Review and summarize certain plant-level information for potential buyers - Correspond with potential Williamston buyer re: Confidentiality Agreement Activities during the day included: - Correspond with potential Owosso buyer re: next steps and due diligence items needed - Send e-mails to KZC team and C&A management re: due diligence items needed by potential Owosso buyer - Review and summarize certain plant-level information for potential buyers Activities during the day included: - Correspond with potential Owosso buyer re: Asset Purchase Agreement - Send e-mails to KZC team and C&A management re: due diligence items needed by potential Owosso buyer - Review and summarize certain plant-level information for potential buyers - Correspond with Kirkland & Ellis regarding draft Owosso Asset Purchase Agreement Activities during the day included: - Correspond with potential Owosso buyer re: Asset Purchase Agreement - Send e-mails to KZC team and C&A management re: due diligence items needed by potential Owosso buyer - Review and summarize certain plant-level information for potential buyers - Correspond with Kirkland & Ellis regarding draft Owosso Asset Purchase Agreement

12/27/06

8.5

12/28/06

8.7

12/29/06

8.5

TOTAL

176.4

Page 51 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/01/06 HOURS 8.0 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Met with KZC colleagues to discuss reconciliation of cash flow forecast to hypothetical wind down budget - Met with KZC colleague to discuss severance and retention assumptions to be used in hypothetical wind down budget - Revised severance and retention assumptions in hypothetical wind down budget Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Met with representatives of BBK, GT, Capstone, C&A and KZC to discuss Plastics and Convertibles funding process - Met with representatives of BBK, GT and Capstone to discuss BBK's wind down budget - Discussed program termination dates with representatives from BBK and KZC colleagues and revised hypothetical wind down budget accordingly - Created a reconciliation from hypothetical wind down budget to BBK's wind down budget Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Uploaded preliminary November financial information into BOS - Rolled BOS Reports forward to include November information - Spoke to KZC colleagues regarding reconciling hypothetical wind down budget to BBK's wind down budget - Added Severance/Retention and Summary pages to hypothetical wind down budget - Added Bank Build information to hypothetical wind down budget

12/04/06

9.9

12/05/06

11.9

Page 52 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/06/06 HOURS 12.1 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Reviewed and revised Summary page in hypothetical wind down budget - Spoke to representatives from BBK and Capstone regarding reconciliation from hypothetical wind down budget to BBK's wind down budget - Revised retention/severance, professional fees and corporate overhead in hypothetical wind down budget - Began updating DOS Template for FY2007 inputs Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Reviewed and revised Summary page in hypothetical wind down budget - Revised reconciliation from hypothetical wind down budget to BBK's wind down budget - Spoke to representatives from BBK and Capstone regarding reconciliation from hypothetical wind down budget to BBK's wind down budget - Confirmed assumed administrative claims to the estate with C&A employees and KZC colleagues Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to BBK representative re. targeted sale dates of Plastics Plants - Revised Assumed Transfer Dates in hypothetical wind down budget and adjusted costs accordingly - Reviewed and revised assumptions page in hypothetical wind down budget - Reviewed all revenue and cost assumptions in hypothetical wind down budget - Met with rep. from Alvarez & Marsal to discuss hypothetical wind down budget

12/07/06

8.0

12/11/06

10.0

Page 53 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/12/06 HOURS 13.5 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Created supporting schedules for Administrative Claims - Illustrative Estate Assumed Costs - Reviewed individuals' November time entries for Fee Application - Compiled contact list of C&A and KZC employees per Lazard request - Met with M. Masanovich to discuss the hypothetical wind down budget and specifically Corporate Overhead - Met with representative from BBK to review revised BBK Wind Down Budget - Reviewed revised BBK wind down budget Activities during the day included: - Reconciled hypothetical wind down budget to revised BBK Wind Down Budget distributed yesterday - Reviewed revised BBK wind down budget distributed today - Revised hypothetical wind down budget to incorporate Corp. Overhead changes made in BBK budget - Revised reconciliation of hypothetical wind down budget to BBK wind down budget distributed yesterday - Met with KZC colleagues to review reconciliation and BBK wind down budget - Meeting with representatives from Capstone to review reconciliation - Meeting with representatives from BBK, Grant Thornton and KZC to review Exhibit B and C to be filed with the court

12/13/06

12.6

Page 54 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/14/06 HOURS 11.9 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Created schedule of Dec 2006 forecasted Sales to AAI and Ford per Grant Thornton request - Meeting with representative from Grant Thornton, BBK and KZC to review Mix Customer % in Exhibit I to Funding Proposal and specifically forecasted December revenue by plant and OEM - Compiled schedules for Exhibit I to Funding Proposal - Meeting with C&A employees and KZC colleagues to discuss funding protocol - Spoke to K&E and reviewed the draft order to be filed with the Court re. Fourth Interim Fee Application Activities during the day included: - Created Internal Sales Log template to demonstrate internal sales information to be collected on a weekly basis - Spoke to C&A employees regarding collecting internal sales information by plant to be used to determine weekly funding and month-end true-ups - Reviewed BOS November submissions by Plastics plants - Reviewed individuals' November time entries for Fee Application Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Finalized and distributed CNO for October Fee Application - Met with C&A employees to discuss collection of actual internal sales information - Conference call with C&A employees to discuss collection of actual internal sales information - Created template on which End Customer / OEM per part related to internal sales may be collected - Met with representatives from Alvarez and Marsal to discuss status of wind down and reconciliation from hypothetical wind down budget to BBK's wind down budget

12/15/06

7.8

12/18/06

9.7

Page 55 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/19/06 HOURS 12.0 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to KZC colleagues and C&A employees re. acquiring internal sales and end customer information by plant on a weekly basis - Conference call with C&A employees re. using systems to pull internal sales information - Created part number - end customer template and draft e-mail to be distributed to plants - Reviewed completed templates and followed up with plants re. missing information - Spoke to C&A employees re. BBK information requests Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Responded to Capstone request for revenue information - Reviewed internal sales and end customer information provided by C&A employees - Followed up with C&A employees regarding missing internal sales and end customer information - Created database of internal sales and end customer information for Nov. 26 through Dec. 16 - Created table summarizing internal sales by plant and end customer each week Activities during the day included: - Carried out administrative DOS tasks (i.e. locking system and creating user IDs) - Spoke to BBK representative regarding wind down budget questions proposed by Alvarez and Marsal - Reviewed and revised BBK's wind down budget per discussion with BBK representative - Responded to questions proposed by Alvarez and Marsal - Finalized and distributed November Fee Application - Continued creating table summarizing weekly internal sales by plant and end customer - Revised end customer information worksheet per e-mail correspondences received from plants

12/20/06

10.7

12/21/06

7.8

Page 56 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 JULIE BLACK ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF BOS AND DOS REPORTS (PLASTICS) PLANT PROFITABILITY AND PERFORMANCE ASSESSMENT ANALYSES (PLASTICS) FINANCIAL FORECASTING AND CREDITOR RECOVERY ANALYSES (SALE PROCESS) ASSISTANCE IN SALE AND PLANT CLOSURE PROCESS (PLASTICS) DATE 12/22/06 HOURS 2.3 DAILY LOG Activities during the day included: - Carried out administrative DOS tasks (i.e. responding to questions from plants) - Reviewed and revised DOS and BOS Template and Report formulas to ensure functionality in 2007

TOTAL

148.2

Page 57 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/01/06

HOURS 9.5

DAILY LOG Activities during the day included: - Performed an analysis to reconcile the detail behind the GM settlement offer to C&A's internal figures - Met with the Ford Program team individuals to document the explanation of the variances between recorded costs in C&A's systems and AR/Type/Revision tool prices - Estimated future cash outflows for the DCX and Ford programs - Assembled a schedule of uninvoiced purchase orders issued to internal tool shops for Ford related tools to distribute to plants for invoicing where applicable Activities during the day included: - Performed an analysis of the third party obligations relating to both GM primary tooling as well as secondary tooling. Met with Gerry Fowler to discuss status of tools, depreciation and amounts to be billed - Participated in the tooling funding meetings with BBK and GT representatives - Furthered analysis on GM tooling cash flows to match expected third party payables with settlement inflows - Prepared a status update regarding the progress of the Ford cost substantiation efforts Activities during the day included: - Prepared a status update regarding the progress of the Ford cost substantiation efforts - Met with Scott St.Clair to review progress of Ford cost support analysis, next steps and additional required resources - Met with Ted Sczochka and Dale Hellenon of the Ford program team to determine the treatment for each unsupported cost associated with each AR/type/revision - Performed an analysis to determine the estimated spend related to DCX tool creation - Continued work on the Ford cost substantiation effort

12/04/06

10.6

12/05/06

13.0

Page 58 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/06/06

HOURS 11.5

DAILY LOG Activities during the day included: - Revised DCX future cash spend analysis given feedback from program team - Met with Dale Hellenon to continue efforts to determine the treatment of unsupported costs - Continued work on the Ford cost substantiation effort primarily preparing schedules detailing each programs AR/type/revision breakdown and the tool price, cost and billing detail Activities during the day included: - Worked with Lisa Schwartz to understand unsupported invoiced amounts in programs under her responsibility - Directed efforts to assemble binders with cost support associated with invoices submitted earlier to Ford - Worked with Maureen Oatman to compile a list of Open POs and determine the amount of purchase orders that can be converted into invoices Activities during the day included: - Met with Leona Phillips regarding the segregated tooling accounts and the balance to sweep into the concentration account - Prepared an analysis to compile a cash flow forecast of critical payments related to the DCX tool builds - Met with Ted Sczochka regarding substantiating additional Ford costs - Held a meeting with DCX business managers to determine the most effective way to perform, analyze and compile relevant data to forecast DCX related cash expenditures

12/07/06

9.7

12/11/06

11.5

Page 59 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/12/06

HOURS 12.3

DAILY LOG Activities during the day included: - Participated in the tooling funding meetings with BBK and GT representatives - Met with David Betkar regarding the synthesis of data from the DCX business managers and the data currently compiled from C&A systems - Prepared status update document for BBK and the DCX business managers - Participated on a call with Carson Fischer regarding the GM tooling settlement agreement - Met with Scott St.Clair regarding data and next steps required to further work on the DCX cash expenditure forecast - Met with Art Nelson of BBK regarding their requirements for insight into future DCX cash disbursement requirements Activities during the day included: - Participated in the tooling funding meetings with BBK and GT representatives - Completed DCX future expenditures analysis and forwarded to the DCX team for population of data fields related to timing and TPOs - Reviewed GM settlement proposal and met with BBK to discuss and understand the basis for a number of the points outlined in the document - Directed efforts to compile binders with supporting cost detail for open Ford receivables - Participated on a call with Carson Fischer regarding GM proposed settlement changes and issues - Analyzed settlement documents and drafted counter schedules to more accurately represent settlement discussions - Participated on a call with Carson Fischer and GM counsel with BBK to review settlement offer and related documentation

12/13/06

16.7

Page 60 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/14/06

HOURS 11.5

DAILY LOG Activities during the day included: - Met with BBK and Gerry Fowler to discuss treatment of the 020 program in the proposed GM settlement as well as status of secondary tooling to be purchased by GM - Worked with BBK to append list of outstanding TPOs as of August 31, 2006 for exhibits to be entered into settlement negotiations - Directed compilation of Ford receivables cost substantiation binders - Met with Lynda Hudson of C&A's Ford commercial group to review estimates made last week regarding the variances between invoices and incurred costs. Also produced copies of purchase orders not currently in the project accounting systems Activities during the day included: - Developed an outline structure of the type of analysis to be presented to Ford summarizing the cost detail for each program as well as a process for compiling hard copy data into binders - Worked to combine and assemble cost detail with invoices to Ford into binders for submission to Grant Thornton for three mid sized programs - Met with Ford program managers to finalize treatment of each AR/type/revision line item unsupported billing Activities during the day included: - Worked to produce summary cost information for major Ford programs to structure remaining cost support binders - Directed efforts to combine cost detail with Ford invoices into binders for submission to Ford for primarily the CD378 program - Met with Ford program managers to work through treatments of unsupported costs as they arose in the cost to invoice matching process

12/18/06

11.5

12/19/06

12.0

Page 61 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/20/06

HOURS 11.5

DAILY LOG Activities during the day included: - Met with Rob Margeton and Peter Chadwick from Capstone to review the status of the Ford settlement discussions and the backup data for C&A's position on the appropriate settlement amount - Worked with Scott Jeffers and Diana Stefaniak to combine cost detail with Ford invoices into binders for submission to Ford for a number of the Ford programs - Met with Ford program managers to work through treatments of unsupported costs as they arose in the cost to invoice matching process Activities during the day included: - Met with Rob Margeton to introduce him to the efforts underway to arrive at cost substantiation documentation as well as the methodology we have employed to utilize C&A's system data from various sources - Worked with Scott Jeffers and Diana Stefaniak to combine cost detail with Ford invoices into binders for submission to Ford for a number of the Ford programs including CD378 and CD338 - Met with Ford program managers to work through treatments of unsupported costs as they arose in the cost to invoice matching process

12/21/06

11.2

Page 62 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS AND WORKING CAPITAL REQUIREMENTS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS SUPPORT OF ALL TOOLING RELATED INITIATIVES

DATE 12/22/06

HOURS 8.0

DAILY LOG Activities during the day included: - Performed analysis on direct to vendor payarounds by Ford and communicated with John Pencak from Grant Thornton to get an update on the most recent payments - Worked with Scott Jeffers and Diana Stefaniak to combine cost detail with Ford invoices into binders for submission to Ford - Worked with Doug Murry from BBK to prepare the documentation required for the signing of the customer tooling and capex funding letters to DCX - Calculated the amount of Ford cost data supported by open commitments to vendors - Worked with Rob Margeton to provide him with all of the necessary cost and invoice data needed to review the cost support detail and C&A's settlement figure with Ford

TOTAL

160.5

Page 63 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 ELIZABETH KARDOS GENERAL COUNSEL PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 12/01/06 12/04/06

HOURS 0.5 1.0

DAILY LOG Research relative to potential fee issues Preparation of Certificate of No Objection relative to KZCS' 4th Interim Fee Application. Review of objection to KZCS' Fourth Interim Fee Application filed by 3rd Avenue Calls with various KZCS personnel regarding KZCS' response to the objection filed by 3rd Avenue, media issues, and response to objection Preparation of KZCS' response to 3rd Avenue's objection to Fourth Interim Fee Application Work on response to objection. Calls with various KZCS personnel regarding response and media Work on KZCS' response to 3rd Avenue's objection to KZCS' Fourth Interim Fee Application. Review of arguments on industry model, review of various party's responses to objections. Correspondence with KZCS personnel and counsel regarding response to objection Work on response to objection. Calls with various KZCS personnel regarding response and media. Finalized and filed KZCS' response Correspondence regarding engagement of Pepper Hamilton regarding representing KZCS relative to 3rd Avenue's objection to KZCS' Fourth Interim Fee Application, and review of engagement letter from Pepper Hamilton Preparation for and telephonic participation in Fee Hearing

12/05/06

1.8

12/06/06

0.7

12/07/06

2.0

12/08/06

4.0

12/11/06

1.5

12/13/06

0.8

12/14/06 TOTAL

3.8 16.1

Page 64 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 12/01/06

HOURS 7.0

DAILY LOG Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph budget presentation - Met with Gary Shaw, Mike Vincent and Alan Dryden to discuss Brampton projected sales - Met with Steve Brown to discuss scrap savings - Met with Mike Vincent to discuss Guelph budget presentation - Participated in plan review conference call with Mike Vincent, Alan Dryden, Gary Shaw, Robert Phillips, Norm Hewitt and Southfield management Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph revised budget - Prepared an analysis of selected Brampton BATS records - Met with Mark Lays to discuss revised IT budget - Met with Dave Edwards to discuss revised salary plan numbers - Met with Steve Brown to discuss revised schedule 24 savings numbers incorporated into the revised plan Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph revised budget - Met with Robert Phillips, Mike Vincent, Alan Dryden, Norm Hewitt to discuss budget revisions - Met with Dave Edwards and Norm Hewitt to discuss revised budgeted indirect labor Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph revised budget - Assisted Mike Vincent in preparing reviewed 11+1 to revised plan bridge analysis - Met with Robert Phillips, Mike Vincent, Alan Dryden, Norm Hewitt to present revised budget - Met with Norm Hewitt to discuss revised direct labor costs for intercompany sales

12/04/06

11.0

12/05/06

10.0

12/06/06

13.5

Page 65 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 MARK LUBIN MANAGER PRIMARY AREA OF RESPONSIBILITY INTERNAL FINANCIAL REPORTING BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS)

DATE 12/07/06

HOURS 10.0

DAILY LOG Activities for the day included: - Analyzed, reviewed and other work related to the preparation of the Guelph revised budget - Assisted Mike Vincent in preparing reviewed 11+1 to revised plan bridge analysis - Prepared an analysis of projected sales of molded parts - Discussed revised plan work papers with Norm Hewitt and Maureen Smith Activities for the day included: - Conference call with Mike Vincent to discuss case 3 budget presentation and revised schedule 24

12/09/06

0.50

TOTAL

52.0

Page 66 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 12/01/06

HOURS 8.0

DAILY LOG Activities during the day included: - Prepared a summary analysis comparing Hayashi's and C&A's position regarding the open obligation issues - Updated the revised C&A master lease database to include orderly liquidation values, fair market values and stip values - Updated the C&A master lease database to include the sales price for various pieces of equipment sold at the Plastics auction Activities during the day included: - Participated in the weekly Fabrics management meeting in order to discuss all open issues - Work session with Fabrics employees regarding developing an analysis to identify all leased assets sold at the Fabrics auction as well as in private sales - Updated the C&A master lease database to include the sales price for various pieces of equipment sold at the Plastics auction - Work session with Fabrics employees regarding status of missing equipment sales checks that were sent to JP Morgan Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Phone conversation with Gordon Brothers regarding status of payment for assets sold at the auction as well as timing to remove those assets - Work session with Fabrics management regarding collecting proceeds from asset sales and next steps - Work session with Fabrics employees regarding next steps for equipment sales checks lost at JP Morgan Activities during the day included: - Updated the Fabrics cash flow projections - Work session with Fabrics employees regarding A/R collections - Work session calling buyers from Fabrics auction sale and asking for payment and for them to remove their equipment - Developed a summary analysis for the Fabrics bonus to be paid out to a few employees

12/04/06

9.1

12/05/06

9.5

12/06/06

9.5

Page 67 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 12/07/06

HOURS 8.3

DAILY LOG Activities during the day included: - Developed an analysis proposing various bonus payments for Fabrics employees - Updated the summary analysis for the Fabrics bonus to be paid out to a few employees - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances Activities during the day included: - Participated in weekly Fabrics management meeting to discuss all open issues - Work session with Fabrics employees regarding status of identifying all leased assets sold at Fabrics facilities - Phone conversation with Gordon Brothers regarding status of payment from auction buyers - Work session with Fabrics management regarding next steps for equipment removals Activities during the day included: - Work session updating the Fabrics cash flow model for last week's actual results - Work session with Fabrics employees regarding equipment sale proceeds - Work session with Fabrics management regarding SWL environmental issue - Phone conversation with Gordon Brothers regarding status of problem buyers from the Fabrics auction Activities during the day included: - Updated the Fabrics cash flow projections - Work session with Fabrics employees regarding sales price for leased assets sold at the Fabrics auction - Work session with C&A corporate regarding transferring proceeds from the Fabrics escrow account into the GECC leased asset account - Updated the master lease file to include Fabrics leased equipment information

12/11/06

8.9

12/12/06

8.8

12/13/06

9.2

Page 68 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 12/14/06

HOURS 8.7

DAILY LOG Activities during the day included: - Participated in the weekly Fabrics update call with the Creditors and their advisors - Prepared an analysis comparing the various weekly cash flow projections - Developed a budget to actual variance with notes describing variances - Updated the master lease file with additional information for Fabrics leased equipment Activities during the day included: - Updated the lease master database to include additional information for the Roxboro facility - Work session with Fabrics employees regarding status of identifying leased assets and providing sales dollars for leased assets sold at Farmville - Work session reviewing Service Strategy presentation that included next steps and initiatives Activities during the day included: - Phone conversation with Nashville plant regarding status of identifying leased assets and determining value of each asset - Phone conversation with Fabrics regarding employee layoff schedule - Phone conversation with Fabrics employees regarding leased assets at Farmville - Reviewed analysis prepared by Nashville regarding identifying leased vs. owned assets and values associated with each Activities during the day included: - Participated in various service and tooling meetings in order to outline a game plan - Developed a communication process in order to effectively facilitate plant visits and bank builds - Developed a summary tooling analysis in order to resolve the Ford issues - Work session updating the Fabrics cash flow model for last week's actual results

12/15/06

8.0

12/18/06

9.9

12/19/06

11.2

Page 69 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 SCOTT MARTINEZ ASSOCIATE PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION CASH MANAGEMENT FOR FABRICS DIVISION (FORECASTED AND ACTUAL)

DATE 12/20/06

HOURS 10.4

DAILY LOG Activities during the day included: - Participated in Fabrics A/R call to discuss next steps for collecting obligation amounts due - Updated the Fabrics cash flow projections - Work session with Fabrics management regarding updating the projections for January - Participated in various service meetings to discuss next steps Activities during the day included: - Work session with C&A employees regarding Manchester and Westland asset sold at the auction - Work session preparing an analysis for GECC assets sold - Work session with C&A employees regarding identifying tools at each plant - Participated in daily services update meeting

12/21/06

8.0

TOTAL

127.5

Page 70 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 12/01/06

HOURS 9.2

DAILY LOG Activities during the day included: - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and explained actuals versus budget variances - Analyzed and gathered financial information for constituent's financial representatives - Developed DIP cash budget - Developed sales analysis for customer group - Meeting re: divisional cash actual reporting - Refined Cash Flow Model and supporting databases Activities during the day included: - Developed sales analysis for customer group - Developed DIP cash budget Activities during the day included: - Developed DIP cash budget Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Developed DIP cash budget - Analyzed and gathered financial information for constituent's financial representatives - Analyzed balance sheet accounts for reasonableness - Developed sales analysis for customer group - Meeting re: divisional cash actual reporting - Refined Cash Flow Model and supporting databases

12/02/06

2.0

12/03/06

4.0

12/04/06

11.2

Page 71 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 12/05/06

HOURS 11.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Developed DIP cash budget - Developed sales analysis for customer group - Analyzed and gathered financial information for constituent's financial representatives - Recorded daily cash disbursements and receipts - Meeting re: divisional cash actual reporting - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Developed DIP cash budget - Developed sales analysis for customer group - Analyzed balance sheet accounts for reasonableness - Analyzed and explained actuals versus budget variances - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives - Developed DIP cash budget - Developed sales analysis for customer group - Analyzed balance sheet accounts for reasonableness - Analyzed and explained actuals versus budget variances - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases

12/06/06

13.2

12/07/06

17.5

Page 72 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 CHRISTOPHER YI ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) SUPPORT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT)

DATE 12/18/06

HOURS 11.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Developed DIP cash budget - Developed sales analysis for customer group - Analyzed and gathered financial information for constituent's financial representatives - Analyzed and explained actuals versus budget variances - Meeting re: divisional cash actual reporting - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: outstanding AR balances, AR roll forward, customer's compliance with payment terms - Meeting re: divisional cash actual reporting - Analyzed and explained actuals versus budget variances - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model - Discussed with C&A Treasury department the timing, recording, and sources of cash disbursements and receipts - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups - Meeting re: divisional cash actual reporting - Recorded daily cash disbursements and receipts - Refined Cash Flow Model and supporting databases

12/19/06

11.3

12/20/06

10.2

TOTAL

101.5

Page 73 of 82

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG DECEMBER 2006 ERIC HELLER ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY CASH MANAGEMENT (ACTUALS AND DAILY REPORTING) ASSISTANCE IN ANALYSES RELATING TO CUSTOMER AGREEMENT

DATE 12/01/06

HOURS 8.3

DAILY LOG Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Working with project accountants to substantiate costs associated with Ford CD334 program - Beginning November sales analysis based off daily invoicing reports and reconciliation to financial statements Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Beginning weekly actual cash flow report - Continuing work on November sales figures, specifically by OEM and plant - Creation of model to analyze plant specific inventory levels with plant closing dates as a driver Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Completing weekly actual cash flow report - Constructing plant-level sales data to determine customer base for ensuing Customer Agreement Activities during the day included: - Reporting daily cash flash, updating fabrics bank balance, and recording customer cash receipts - Analyzing previous week's MOR disbursements for reconciliation to cash forecast - Reconciling data for pending RIF - Updating weekly Borrowing