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

THIRD 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 JANUARY 1, 2006 THROUGH APRIL 30, 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 January 1, 2006 through April 30, 2006 Reimbursement Is Sought:

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 11262007.3

0W[;&':

0555927060726000000000003

#W

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)

$6,287,567.00 $583,831.23 $6,871,398.23 Third Interim Fee Application $402.83 $465.79

2
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

THIRD 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 JANUARY 1, 2006 THROUGH APRIL 30, 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 Third Interim Fee Application) for the entry of an order allowing: (a) fees in the amount of $6,287,567.00 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 $583,831.23, 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 11262007.3

the period from January 1, 2006 through April 30, 2006 (the Third 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). Fee Application, KZCS respectfully states as follows: Background 1. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions for In support of this Third Interim

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 leading suppliers of automotive

components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler, Ford Motor Company, General Motors Corporation, Honda Motor Company, Nissan Motor Company and Toyota.

2
K&E 11262007.3

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 Third 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
K&E 11262007.3

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.

4
K&E 11262007.3

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. This is the third interim fee application that KZCS has submitted in the

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 Third Interim Fee Period: (a) January 1, 5
K&E 11262007.3

2006 through January 31, 2006; (b) February 1, 2006 through February 28, 2006; (c) March 1, 2006 through March 31, 2006; and (d) April 1, 2006 through April 30, 2006. 15. 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 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 Third Interim Fee Period; and, (b) a summary of the expenses and other fees incurred during the Third Interim Fee Period. 16. 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 Third Interim Fee Period. 17. With respect to the Monthly Fee Statements relating to the Third Interim Fee Period,

as of the date hereof, KZCS has received $5,613,884.83 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. 18. 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

6
K&E 11262007.3

responsibilities as members of the Board. With respect to the time and expenses incurred during the Third 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 $254,763.68, representing $246,971.00 in fees and $7,792.68 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. Reasonable and Necessary Services Rendered by KZCS - General 19. KZCS provided a broad range of management and restructuring services to the

Debtors during the Third Interim Fee Period. The activities of and services performed by KZCS during the Third Interim Fee Period, as described in this Third Interim Fee Application, were consistent with KZCSs duties and responsibilities as outlined in the Services Agreement. 20. During the Third Interim Fee Period, KZCS professionals and para-professionals

expended a total of 13,404.7 hours in performing the services outlined herein. Based on the KZCS hourly rates for services of the type provided during the Third Interim Fee Period, and the services performed by each individual, the total reasonable value of such services is $6,287,567.00. 21. 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).

7
K&E 11262007.3

22.

Attached as Exhibit D to this Third Interim Fee Application are brief biographical

profiles of the KZCS professionals who provided services to the Debtors during the Third Interim Fee Period. Reasonable and Necessary Services Rendered by KZCS - Summary 23. As has been articulated in numerous pleadings and Court hearings, the Debtors

chapter 11 cases are exceedingly complex and challenging from a financial, operational and legal perspective. At the outset of the chapter 11 cases, there was an extraordinary degree of concern and uncertainty as to both the Debtors immediate 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 assets, was indicative of, among other things, the severe liquidity crisis, operational dysfunction and management deficiencies faced by the Debtors. 24. 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 management and restructuring services designed, in the immediate term, 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. 25. While the Debtors did make measurable progress in a number of areas during the

fourth quarter of 2005, most notably in negotiating significant price increases, incremental funding support and other critical accommodations from its six primary customers, those accomplishments alone did not guarantee that the Debtors would be able to successfully emerge from chapter 11. For the Debtors to demonstrate to all parties-in-interest that they can be a viable and sustainable enterprise, significant operational problems in the Debtors Plastics operations, severe personnel

8
K&E 11262007.3

deficiencies (in terms of quality and depth of personnel throughout the organization) and a host of other challenges needed to be resolved and addressed. 26. In addition, liquidity, although improved, remained a significant day-to-day concern

as well as a constraint to implementing potential solutions to the Debtors operational problems throughout the Third Interim Fee Period. The scope and depth of the services provided by KZCS during the Third Interim Fee Period were necessitated by, among other factors: (a) this continuing liquidity challenge; (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; (d) the adversarial environment that was created by the exigent circumstances of the Debtors situation (and that continued to exist during the Third Interim Fee Period); and (e) the urgent need to develop and pursue a viable restructuring plan that could align the Debtors situation with creditor recovery expectations. 27. The activities performed by and the results achieved by KZCS during the

Third Interim Fee Period contributed significantly to the Debtors ability to make further forward progress toward reorganization, maximize recoveries for creditors and conclude these chapter 11 cases. 28. During the Third Interim Fee Period, KZCS was instrumental in assuring that the

Debtors maintained a liquidity base sufficient to both avoid potential interruptions in operations and preserve a range of restructuring alternatives. This provided the Debtors incoming senior management team (a number of whom started either in the latter portion of 2005 or during the Third Interim Fee Period) with time to make operational improvements to stabilize and improve financial performance (particularly in the Plastics business) and provide a basis for long-term viability. Furthermore, KZCS maintained responsibility for executing a broad range of activities

9
K&E 11262007.3

relating to the restructuring of a number of core internal functions and processes (outside of ongoing manufacturing operations, for which senior management continues to have responsibility). These functions and processes, through sustained neglect and/or mismanagement, had contributed significantly to the Debtors financial problems and needed to be repaired for the Debtors to function effectively on a day-to-day basis. 29. Finally, KZCS was responsible for directing and executing a significant volume of

activities relating to the identification and analysis of viable restructuring alternatives as well as the investigation of issues anticipated to have an impact on the structure and timing of various restructuring scenarios. KZCSs specific activities and accomplishments in all areas are detailed in this Third Interim Fee Application and demonstrate the significant value that KZCS provided to these chapter 11 estates during the Third Interim Fee Period in preserving the enterprise and establishing a platform for a reorganization plan. 30. For purposes of summarizing the services provided and the activities performed by

KZCS during the Third 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) Financial Forecasting; Cash and Liquidity Management; DIP Financing; Vendor Management; Receivables Management; Strategic and Business Planning; Plastics Operations; Fabrics Wind Down; Convertibles Business; 10
K&E 11262007.3

(j) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) (w) 31.

Contract Pricing; Customer Negotiations; Capital Expenditure, Launch and Tooling Costs; Leases and Executory Contracts; Pensions and Retiree Benefits; 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.

In Paragraphs 32 through 54 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 Third 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 Third Interim Fee Application. 32. Financial Forecasting

KZCSs principal activities and accomplishments under this Service Category during the Third 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 11
K&E 11262007.3

assumptions utilized for management purposes and to satisfy reporting requirements under the DIP financing agreements; (b) performed scenario analyses utilizing short-term cash flow modeling tools to assess impact of variations in principal assumptions, measure potential liquidity risks and estimate near-term funding needs; and assisted the Debtors incoming management team in establishing procedures, conducting due diligence activities and performing analyses relating to the development of a detailed plant-by-plant operating budget for 2006 (the 2006 Operating Plan) and summary income statement, cash flow and balance sheet projections for 2006 through 2010.

(c)

33.

Cash and Liquidity Management

KZCSs principal activities and accomplishments under this Service Category during the Third 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; 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; organized and led daily cash disbursement meetings with the Debtors corporate, divisional and plant managers to broaden understanding of cash 12
K&E 11262007.3

(b) (c) (d) (e) (f)

(g)

(h) (i)

flow performance, establish accountability measures and improve management of daily cash position; (j) (k) 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; and assisted in the refinement of customer payment application processes to minimize the magnitude of, and the risks associated with, unapplied cash receipts.

(l)

(m)

34.

DIP Financing

KZCSs principal activities and accomplishments under this Service Category during the Third 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 support monthly financial officer representations and certifications; and negotiated terms and conditions of the third amendment to the DIP financing agreement, including provisions for the use of certain asset sales proceeds for operating purposes and modification of various covenants and other terms to allow for greater operating flexibility, and led process to obtain approval of the amendment from the Creditors Committee and this Court.

(b)

(c)

(d)

13
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35.

Vendor Management

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) (c) provided guidance to purchasing personnel in regards to vendor questions and issues relating to claims and payments for post-petition shipments; provided guidance to 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; assisted in discussions and negotiations with various vendors regarding migration from deposit and cash-in-advance payment arrangements based on pro-forma invoices to more normalized processes to improve controls over payables and accounting, enhance liquidity and increase predictability of cash flows; assisted in discussions and negotiations with various vendors regarding the return of certain deposits and other advances provided at the outset of the chapter 11 cases, enhancing liquidity by approximately $12 million; consulted with purchasing personnel regarding various potential raw material and purchased part re-sourcing assessments; assisted purchasing personnel in addressing periodic issues critical to improving overall vendor relationships; and 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.

(d)

(e)

(f) (g) (h)

36.

Receivables Management

KZCSs principal activities and accomplishments under this Service Category during the Third 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) from approximately $127 million as of the Petition Date to approximately $14 million at the end of the Third Interim Fee Period, representing net 14
K&E 11262007.3

collections of $113 million (approximately $6 million of which represented collections and recoveries during the Third Interim Fee Period); (b) organized resources and structured processes to ensure concentrated effort on collection of pre-petition receivables pledged as collateral for the GECC pre-petition financing arrangement to: (i) ensure fulfillment of collection responsibilities under the arrangement; (ii) facilitate the pay down of the remaining balance owed; and (iii) maximize prospects for residual recovery to the Debtors; facilitated extensive due diligence process and ongoing monitoring requirements of GECCs financial advisors; managed the reconciliation process with GECC to provide for timely reimbursement of misdirected payments relating to either pre-petition or post-petition receivables; negotiated and obtained reimbursements totaling $5 million from GECC, representing the approximate amount of post-petition receivable payments misdirected to GECC during defined reconciliation periods, bringing total such reimbursements since the Petition Date to $26 million; 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 both pre-petition and post-petition customer remittances; structured processes with customers to facilitate the delivery of supporting documentation for customer remittances, resulting in resolution of approximately $25 million of pre-petition unapplied cash and nearly $50 million of post-petition unapplied cash; and 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 unapplied cash on a daily basis from a peak of in excess of $200 million to a balance that is typically much less than $100 million.

(c) (d)

(e)

(f)

(g)

(h)

37.

Strategic and Business Planning

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) assisted in preparing the summary business plan presentation and supporting documentation outlining the principal assumptions and key risks associated with managements five-year financial projections for 2006 through 2010 (Business Plan); 15
K&E 11262007.3

(b)

assisted in the continued assessment of the Debtors business model and the ongoing development of turnaround and operational restructuring alternatives, including plant consolidation and rationalization strategies and other cost reduction initiatives; assisted in the development and implementation of a broad range of immediate action steps deemed necessary to stabilize the environment, preserve enterprise value and provide time and opportunity to enhance value and creditor recoveries; 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; assisted the Debtors incoming management personnel in implementing and refining a formal strategic planning process; assisted 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; provided assistance and support to the Debtors personnel in performing research and analyses regarding plant closure and consolidation alternatives; assisted in the development and delivery of presentations of the Debtors Business Plan to key creditor constituencies and customer representatives; supported efforts of the financial advisors to the Creditors Committee and other key constituents in their due diligence relating to the Debtors Business Plan; and assisted in ongoing process of identifying and implementing incremental action steps necessary to enhance financial stability, improve operating performance and maximize the value of the Debtors enterprise.

(c)

(d)

(e) (f)

(g) (h) (i)

(j)

38.

Plastics Operations

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) assisted the Debtors incoming Plastics management team in designing and implementing enhanced internal control and reporting mechanisms to improve quality and timeliness of financial and operational information by plant; 16
K&E 11262007.3

(b)

conducted plant visits to approximately half of Plastics facilities and assisted the Debtors incoming Plastics management team in identifying potential operational and other performance issues; assisted the Debtors incoming Plastics management team in monthly review of operating performance, gaining an understanding of the root causes of variances from the 2006 Operating Plan and refining forecasts of and expectations for future performance; and assisted the Debtors incoming Plastics management team in documenting and tracking cost saving initiatives by plant.

(c)

(d) 39.

Fabrics Wind Down

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) assumed responsibility for outlining the rationale and developing the strategic action plan for winding down the Fabrics business unit, including participating in negotiations with customers, alternative suppliers and prospective asset purchasers; led process of ongoing communications with customer representatives and financial advisors regarding Fabrics wind down action plan and timeline; prepared analyses to estimate receipts from, and costs associated with, the wind down and forecasted the anticipated range of net proceeds; assisted the Debtors management in preparing and refining various employee severance and retention program proposals for Fabrics and led the process for obtaining approval of an agreed-upon program from the Creditors Committee, the agent for the pre-petition and post-petition lenders and this Court; designed, developed and produced weekly cash flow forecasts and actual-toforecast reports for the Fabrics wind-down process; designed procedures to manage and control the Fabrics wind-down process with the objective of maximizing asset recoveries and minimizing operating and wind-down costs; initiated process of obtaining bids for selected assets and assumed responsibility for addressing due diligence needs of interested parties; and initiated process of obtaining bids from asset liquidation firms for outsourcing the process for liquidating assets remaining after completion of the Fabrics wind-down. 17
K&E 11262007.3

(b) (c) (d)

(e) (f)

(g) (h)

40.

Convertibles Business

KZCSs principal activities and accomplishments under this Service Category during the Third 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; and supported ad hoc information and analysis needs of the Debtors investment bankers in their marketing of the Convertibles business unit for sale.

(b) 41.

Contract Pricing

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) monitored process to update billing systems with new part-pricing negotiated with customers, which process required changes to thousands of individual purchase order billing system entries; and performed analyses to verify the calculation and receipt of amounts due for shipments from the effective dates of new part prices to the actual dates new prices were reflected on invoices produced from billing systems.

(b)

42.

Customer Negotiations

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) led daily interaction with the customers financial advisors and representatives regarding a wide variety of financial and operating issues; assisted customer relationship managers in frequent negotiations with customers in resolution of outstanding commercial issues, resulting in total recoveries of approximately $3 million; and assisted in the negotiation of terms and conditions of a settlement agreement with a significant customer regarding an existing program award, resulting in anticipated recoveries of approximately $10 million (benefiting future periods) and other significant concessions, and led process of obtaining approval of the agreement from the Creditors Committee, the agent for the pre-petition and post-petition lenders and this Court.

(c)

18
K&E 11262007.3

43.

Capital Expenditure, Launch and Tooling Costs

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) (c) (d) (e) coordinated and negotiated with third-party tooling vendors regarding payment terms and tool release requirements; assisted in the refinement of budgets by program for anticipated capital expenditure, launch and tooling costs; managed protocol and process for customer advance funding of capital expenditure, launch and tooling costs; prepared and submitted requests for customer advance funding under the capital expenditure, launch and tooling protocol; addressed and resolved questions from customer representatives relating to requests for customer advance funding under the capital expenditure, launch and tooling protocol; reviewed and approved acknowledgments; customer funding authorizations and

(f) (g)

processed 30 separate customer capital expenditure fundings totaling approximately $4 million, 3 separate customer launch funding requests totaling approximately $3 million and 131 separate customer tooling fundings totaling approximately $10 million; maintained responsibility for segregation of receipts from customer advance fundings, management of segregated funds and oversight of control process designed to ensure matching of disbursements with customer funding authorizations; managed databases detailing customer advance fundings under the capital expenditure, launch and tooling protocol and disbursement activity from segregated customer accounts; maintained and produced reports summarizing the status of customer advance fundings under the capital expenditure, launch and tooling protocol and detailing disbursement activity from segregated customer accounts; performed extensive detailed reconciliation of the customer tooling purchase order database, representing approximately $400 million of open customer tooling purchase orders, and identified action steps necessary to, among other things, enhance controls over management of tooling activity, address 19

(h)

(i)

(j)

(k)

K&E 11262007.3

outstanding third-party vendor commitments and resolve open tooling funding and reimbursement issues; (l) designed and implemented a consolidated tooling cash flow and financial forecast model, incorporating data from customer tooling purchase order databases and other disparate information systems; established and implemented tooling program management procedures designed to ensure timely data input, enhance data integrity and facilitate cash flow forecasting efforts; implemented procedures and developed a database for tracking internal and third-party vendor tooling commitments and billings; implemented strategy for obtaining reimbursement from principal customers for labor and overhead costs of in-house tooling operation in conjunction with the capital expenditure, launch and tooling protocol, resulting in incremental fundings of $9 million; managed an action plan for the shut-down of a significant portion of the in-house tooling operation, including by participating in negotiations with third-party vendors relating to the transfer of in-process customer tooling projects, and led communications with customer financial advisors and representatives regarding action steps and status; led reconciliation of pre-petition tooling receivables in connection with ongoing discussions with the customers regarding a resolution of outstanding pre-petition receivables issues; and served as principal information resource for the Debtors restructuring counsel regarding customer tooling matters, including vendor lien issues and various motions of tooling vendor for relief from the automatic stay.

(m)

(n) (o)

(p)

(q)

(r)

44.

Leases and Executory Contracts

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) assisted in maintaining detailed databases of executory contracts and leased and owned facilities and equipment; assisted in analyzing equipment capacity and utilization in connection with assessing alternatives for equipment deployment and lease assumption and rejection decisions;

20
K&E 11262007.3

(c)

facilitated due diligence and analysis of equipment by an appraisal firm retained to perform a valuation analysis in connection with assessing lease restructuring alternatives; analyzed equipment appraisal reports and developed strategy and parameters for negotiations with lessors; assisted in researching and analyzing alternatives for leased equipment and facilities, including corporate office lease options; structured and managed process to facilitate due diligence efforts and satisfy information requirements of multiple equipment and facility lessors; participated in lease restructuring negotiations with various lessors and landlords; 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.

(d) (e) (f) (g) (h)

(i) 45.

Pensions and Retiree Benefits

KZCSs principal activities and accomplishments under this Service Category during the Third 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; initiated analyses of the benefits of freezing the defined benefit pension plan for non-union employees and structuring a 401K defined contribution plan as a replacement thereto; structured and led discussions and an in-person meeting with representatives of the Internal Revenue Service and the Pension Benefit Guaranty Corporation to outline the Debtors financial circumstances and discuss alternatives for addressing the under-funded pension and retiree health obligations; and assisted advisors to the Creditors Committee and prospective investors with due diligence relating to pension obligations and retiree benefits issues.

(b)

(c)

(d)

21
K&E 11262007.3

46.

Financial Reporting and Chapter 11 Compliance

KZCSs principal activities and accomplishments under this Service Category during the Third 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 Third 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; enhanced processes and information flow to facilitate the ongoing preparation of monthly narrative explanation of financial results by operating division and by plant, emphasizing facilities with the greatest variances from the 2006 Operating Plan assisted management in monitoring and measuring financial performance by operating division and plant; 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); and supported the efforts of various parties-in-interest and their advisors in developing a detailed understanding of monthly financial performance.

(b)

(c)

(d)

(e) (f)

(g) (h)

(i) (j)

22
K&E 11262007.3

47.

European Administration and Recovery

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows:2 (a) participated in conference calls and in-person meetings with the Administrator to understand the Administrators strategy with respect to maximizing creditor recoveries and to monitor status and progress of auction process and significant case issues; monitored the closing of numerous individual sale transactions involving the Debtors former European subsidiaries in Administration; compiled documentation and initiated reconciliation of intercompany claims against the Debtors former European subsidiaries in Administration to establish, register and support claims with the Administrator; negotiated and finalized an agreement with the Administrator regarding the terms and conditions of a services agreement relating to support services provided by the Debtors to former European subsidiaries during the Administration; performed due diligence to assess the Debtors interest in evaluating alternatives for participation as a bidder in separate auction of former operations in Brazil under the control of the Administrator and analyzed relative feasibility of various scenarios related thereto; prepared and submitted preliminary non-binding indication of interest to the Administrator expressing the Debtors desire to participate as a bidder in an auction of the Debtors former operations in Brazil under control of the Administrator; monitored the sale process of the Debtors former operations in Brazil under control of the Administrator after withdrawing as a potential bidder; participated in conference calls and in-person meetings with the Administrator to understand and assess the Administrators proposed plan and timeline for liquidating remaining assets, resolving creditor claims issues and initiating distributions to creditors; and

(b) (c)

(d)

(e)

(f)

(g) (h)

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 Third Interim Fee Period, related only to managing the Debtors position as a significant creditor in the European Administration process.

23
K&E 11262007.3

(i)

developed and refined a financial model in conjunction with the Administrator for forecasting and analyzing the Debtors recoveries under various scenarios based on assumed proceeds, the costs of the Administration and claims estimates by country.

48.

Claims Analysis and Administration

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) assisted in structuring and implementing processes for claims reconciliation and a methodology for claims estimation; assisted in designing and preparing initial claims reports, support schedules and presentations to facilitate the monitoring of claims reconciliation and estimation process; assisted in analysis of a database of the Debtors scheduled claims and filed proofs of claims, matching over 1,200 claims with an aggregate value in excess of $1 billion and identifying approximately 2,200 duplicate claims with an aggregate value in excess of $46 billion; and provided technical and analytical support to the Debtors personnel performing detailed claims reconciliations.

(c)

(d) 49.

Restructuring and Plan of Reorganization

KZCSs principal activities and accomplishments under this Service Category during the Third 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 due diligence efforts of both potential acquirors of the Debtors assets and operations and possible equity sponsors of a restructuring plan; assisted in negotiating terms and conditions of confidentiality agreements with numerous parties considering acquiring the Debtors assets or operations or participating as an equity sponsor of a restructuring plan;

(b)

(c)

24
K&E 11262007.3

(d)

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 participate as an equity sponsor of a 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 restructuring plan; analyzed initial indications of interest and restructuring proposals received from various parties considering either a purchase of the Debtors assets or operations or an investment in the Debtors in conjunction with a restructuring plan and participated in term sheet negotiations with selected parties; 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 an accelerated emergence from bankruptcy protection (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; developed preliminary financial model and facilitated due diligence efforts of the advisors to the Creditors Committee relating to substantive consolidation issues; initiated an assessment of potential preference and fraudulent conveyance actions with the Debtors restructuring counsel; and 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 restructuring-related matters.

(e)

(f)

(g)

(h)

(i)

(j) (k)

50.

General Management

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) assisted the Debtors personnel in all principal departments in day-to-day management of assets and operations; assisted in evaluating management personnel and assessing resource needs; 25
K&E 11262007.3

(c)

assisted in interviews and assessments of candidates for key senior and middle management positions in connection with the strategic objective to upgrade overall quality and depth of management and operations teams and led process for obtaining necessary approvals of proposed management contracts; assisted the Debtors management in addressing issues relating to various corporate insurance policy renewals; assisted in discussions and an in-person meeting with SEC investigation and finance personnel regarding the broad management and personnel changes made by the Debtors in response to their internal investigation findings, the Debtors overall financial circumstances and other factors central to the SECs evaluation of whether to assess fines or other sanctions on the Debtors; identified and assessed strategic, tactical and legal alternatives for managing risks and issues associated with an outstanding $12 million tax assessment from the Canada Revenue Agency (CRA); developed and presented proposals to the CRA for resolution of the outstanding tax assessment and led negotiations and communications with the CRA regarding potential settlement parameters and alternative risk mitigation strategies; served as the primary business and decision-making resource for the Debtors Canadian tax and legal advisors in reviewing and executing various filings relating to a potential Canadian Tax Court appeal and other legal remedies available to challenge the CRA position and mitigate the overall risk of the CRA initiating collection actions in Canada relating to an outstanding $12 million tax assessment; 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.

(d) (e)

(f)

(g)

(h)

(i) (j) 51.

Corporate Governance

KZCSs principal activities and accomplishments under this Service Category during the Third 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; 26
K&E 11262007.3

(b)

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 professionals.

(c) (d) (e) 52.

Creditor Communications

KZCSs principal activities and accomplishments under this Service Category during the Third 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; 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.

(b) (c)

(d)

(e)

53.

Bankruptcy Court Hearings

KZCSs principal activities and accomplishments under this Service Category during the Third 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 27
K&E 11262007.3

a broad range of issues relating to the Debtors viability, performance, strategy and proposed financing arrangements; (b) prepared for and attended all 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.

(c) 54.

Case Administration and Management

KZCSs principal activities and accomplishments under this Service Category during the Third Interim Fee Period were as follows: (a) (b) (c) (d) 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 professionals 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 55. Attached as Exhibit B-2 to this Third Interim Fee Application is a summary of the

(e)

(f)

out-of-pocket expenses and direct costs incurred by KZCS during the Third Interim Fee Period for

28
K&E 11262007.3

which reimbursement is sought. KZCSs request for reimbursement of out-of-pocket expenses and direct costs incurred during the Third Interim Fee Period totals $583,831.23. 56. 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, 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 57. This Third Interim Fee Application is KZCSs third summary fee application

pursuant to the Interim Compensation Order, covering the period from January 1, 2006 through April 30, 2006. Although every effort has been made to include all fees and expenses from the Third Interim Fee Period in this Third Interim Fee Application, some fees and expenses from the Third 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 Third Interim Fee Period, but not included herein. 58. The total time spent by KZCS during the Third Interim Fee Period was

13,404.7 hours, including 13,102.1 professional hours and 302.6 para-professional hours, which represents fees of $6,287,567.00. The average hourly rate for the services rendered was $402.83. 59. KZCS incurred out-of-pocket expenses and direct costs in the amount of $583,831.23

during the Third Interim Fee Period and requests reimbursement thereof.

29
K&E 11262007.3

60.

In summary, by this Third Interim Fee Application, KZCS requests allowance and

payment of fees and expenses in the total amount of $6,871,398.23, consisting of: (a) $6,287,567.00 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) $583,831.23 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 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 Third Interim Fee Application, KZCS had not been paid any fees or expenses for June 2006. 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 Third Interim Fee Period, (b) authorizing and directing payment of such amounts and (c) granting such other and further relief as is just and proper.

30
K&E 11262007.3

Dated: July 26, 2006

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

31
K&E 11262007.3

EXHIBIT A Retention Orders

K&E 11262007.3

0W[;%&)

0555927050609000000000003

#)

0W[;%'2
0555927050718000000000044

LL

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 THIRD 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 JANUARY 1, 2006 THROUGH APRIL 30, 2006 PLEASE TAKE NOTICE THAT KZC Services, LLC and John R. Boken have filed the Third 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 January 1, 2006 through April 30, 2006 (the Application) pursuant

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. 0555991; 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. 0555964; 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 11035987.2

to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for 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 August 15, 2006 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, 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 date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before August 15, 2006 at 4:00 p.m. prevailing Eastern Time, 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 11035987.2

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. Dated: July 26, 2006 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 3
K&E 11035987.2

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that on the 26th day of July, 2006, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Third 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 January 1, 2006 through April 30, 2006.

Dated: July 26, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 11262900.1

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CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton Athens City Tax Collector 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 DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman 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 Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Mike O'Rourke

CREDITOR NOTICE NAME John Fabor Mike Keith

Barb Neal The Mator 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

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.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 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 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 krodriguez@gosrr.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com

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

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CREDITOR NAME 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

William Kinley President

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town 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

Gary D Feigler Treasurer 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 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 WDKinley@aol.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 sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio Of Ingersoll 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 elantz@town.ingersoll.on.ca 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 NAME Acord Inc Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basell USA Inc Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Barberton 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 Stockton City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co Dow Chemical Co DuPont Dykema Gossett PLLC Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue

CREDITOR NOTICE NAME John Livingston Rob Morgan Michael S Stamer Philip C Dublin

Mike Keith Jim Frick Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Thomas B Radom Attn Receiver General International Tax Service Utilities Department Ohio Income Tax City Building Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer Economic Development Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter David Brasseur Susan F Herr Ronald Rose & Brendan Best Todd McCallum Gary Torke Law Dept William Stiefel

ADDRESS1 2711 Product Dr 1062 S 4th Ave 590 Madison Ave 505 S Neil St PO Box 16253 PO Box 849 7925 Kingsland Dr 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 576 West Pk Ave 576 West Pk Dr 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 PO Box 201005 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 322 Davis Ave 23030 Dow Center DuPont Legal D 7156 400 Renaissance Center 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy 1084 Doris Rd 47690 E Anchor Ct PO Box 105499

ADDRESS2

PO Box 190

PO Box 1717

File 54563

PO Box 8099

PO Box 1057

1007 N Market St

CITY Rochester Hills Sidney New York Champaign Greenville Athens Raleigh Wyandotte Pittsburgh Chicago Chicago Ionia Bloomfield Hills Sudbury Ottawa Plymouth Albemarle Barberton Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Phoenix Roxboro St Joseph Sterling Heights Stockton Williamston Port Huron Enka St Charles Troy Dayton Midland Wilmington Detroit Troy Milwaukee Houston Auburn Hills Plymouth Atlanta

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

ZIP 48309-3810 453658977 10022 61820-2500 29606 37371-0849 27613-4203 48192 15205-9707 60602 60602 48846 48304 P3A 5C2 K1A 1B1 48170-4394 28002-0190 44203 44203-2584 49014 44711-9951 03820 03820-0818 49631 92632 21078 75606 90012 85003 27573 49085-1355 48311-8009 952019005 48895 48060 28782 63301 48083 45403-2910 48674-0001 19898 48243 48084-8084 53209-6023 77079-1305 48326-2613 48170 30348-5499

COUNTRY

Canada Canada

Director's Office for Taxpayer Services Division

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

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CREDITOR NAME Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Highwoods Forsyth Lp 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 Kentucky Revenue Cabinet 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 Orlando Corporation 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 Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada

CREDITOR NOTICE NAME

ADDRESS1 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St Attn Lease Administration 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 Sales & Use Tax Return 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 6205 Airport Rd 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 Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

STATE NC GA PA PA NC MD TN NC OH IN IN AL MI NC ON MI GA IL TX MI AL KY IL MI MI MI NC QC ON TX CA ON DC MI OH ON MA ON NY NY MA ON ON QC ON

ZIP 28289-0691 30374 15264-0387 15264 28260 21014 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 40620-0003 60191 48034 48334 48827 27834 G1X 4A5 L1A 3V9 75606 90010 L4V 1E3 20005-4026 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3

COUNTRY

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix 200 Fair Oaks Lane Frankfort Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Mississauga Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro Ottawa Ottawa Dorval Belleville

Canada

Lilia Roman C Garland Waller

Canada Canada

co Beer Wells Real Estate Bankruptcy Auditor

Canada

Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Canada Canada

Dan Thiffault

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St

Canada Canada Canada Canada

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

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CREDITOR NAME Revenue Canada Revenue Canada Riverfront Plastic Products Inc Securities and Exchange Commission Select Industries Corp Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America 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

CREDITOR NOTICE NAME

George Tabry Midwest Regional Office Christine Brown Peter Pantaleo Erin Casey & Alice Eaton Sales & Use Tax Division Lorraine Zinar Daniel Watson Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 Ottawa Technology Centre 275 Pope Rd Ste 102 780 Hillsdale St 175 W Jackson Blvd Ste 900 240 Detrick St 425 Lexington Ave PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 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 12003 Toepher Rd 800 Standard Pkwy 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

ADDRESS2 875 Heron Rd

50 N Ripley St

CITY Ottawa Summerside Wyandotte Chicago Dayton New York Columbia Concordville Troy Montgomery Lansing Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Atlanta Troy Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Greensboro Warren Auburn Hills Detroit Auburn Hills Windsor Warren Evart Greenwichn Holmesville Rantoul

STATE ON PE MI IL OH NY SC PA MI AL MI MI MI MI MI MI MI MI MI NC CA ON GA MI SC IL NH NC ON RI NC SC NC MI MI NC MI MI MI MI ON MI MI CT OH IL

ZIP K1A 9Z9 C1N 5Z7 48192-7120 60604 45404-1699 10017-3954 292020101 19331-9331 48084 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 30353 48083 29728 61802 03835 27828-1621 K7G 2T6 02865 28762 29728 27371 48083 48232 27410-6237 48089-3171 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 06830 44633 61866

COUNTRY Canada Canada

Jennifer Nelles US Trustee First Plaza County Of Fresno Bruce B Galletly Raymond Soucie

PO Box 30744

PO Box 2228

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

Fsia Inc

Randy Lueth Tom Tekieke Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

Canada

PO Box 113

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

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CREDITOR NAME Visteon Climate Control W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME

ADDRESS1 One Village Center Dr

CITY Van Buren Ste PO RFQ Office Township Charlotte New York Bingham Farms

ADDRESS2

STATE MI NC NY MI

ZIP 48111 28262-2337 10019 48025

COUNTRY

co Lincoln Harris Llc Hal Novikoff

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

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

Page 4 of 4

EXHIBIT B-1 Summary of Hours Billed by Professionals and Para-professionals For the Period from January 1, 2006 through April 30, 20061
Professional John Boken Elizabeth Kardos William Murphy David Orlofsky Daniel Kerrigan Mark Lymbery Rich Mizak Arthur Kaz Lyle Potash John Sharpe Lee Smith Jon Emswiler Tadd Crane Dana Frazier Puneet Agrawal Christopher Yi Matthew Jackson Sondra Lavin Nick Riley Total for Professionals Para-professional Laurie Verry Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals and Para-professionals Jan 254.0 226.8 213.5 197.8 203.4 88.9 239.0 220.4 229.3 179.5 248.0 236.9 208.9 242.2 153.5 232.4 3,374.5 Feb 208.0 0.5 202.5 214.5 204.1 194.7 159.2 221.1 215.1 129.6 209.5 202.3 185.1 192.9 201.0 109.5 205.5 3,055.1 Mar 304.0 203.8 215.5 243.7 228.1 105.0 277.9 257.7 267.5 248.5 238.1 255.9 191.3 236.5 18.5 255.2 3,547.2 Apr 240.0 221.7 181.0 156.3 162.1 147.1 250.6 199.0 229.4 211.0 216.3 214.4 172.3 41.5 212.3 37.4 20.0 212.9 3,125.3 Total 1,006.0 0.5 854.8 824.5 801.9 788.3 500.2 988.6 892.2 855.8 848.5 904.7 892.3 765.4 41.5 892.0 37.4 301.5 906.0 13,102.1 Rate $685.00 $650.00 $625.00 $625.00 $495.00 $510.00 $495.00 $485.00 $465.00 $485.00 $485.00 $485.00 $445.00 $435.00 $380.00 $325.00 $325.00 $225.00 $225.00 Compensation $689,110.00 325.00 534,250.00 515,312.50 396,940.50 402,033.00 247,599.00 479,471.00 414,873.00 415,063.00 411,522.50 438,779.50 397,073.50 332,949.00 15,770.00 289,900.00 12,155.00 67,837.50 203,850.00 6,264,814.00

0.5 44.0 37.2 81.7

1.2 36.5 37.7 4.0 79.4

40.0 43.1 4.4 87.5

7.5 39.6 6.9 54.0

1.7 128.0 157.6 15.3 302.6

$190.00 $75.00 $75.00 $75.00

323.00 9,600.00 11,820.00 1,147.50 22,890.50

3,456.2

3,134.5

3,634.7

3,179.3

13,404.7

$6,287,567.00

In accordance with the terms of the Services Agreement by and between the Debtors and KZCS, as modified by the Retention Orders, KZCS increased the billing rates of certain professionals providing services to the Debtors effective January 1, 2006.

K&E 11262007.3

EXHIBIT B-2 Summary of Expenses and Other Fees For the Period from January 1, 2006 through April 30, 2006
January $121,237.86 12,229.08 3,569.86 3,189.98 94.00 12.60 0.39 $140,333.77 February $111,406.02 12,409.84 3,907.24 5,147.62 192.00 12.00 150.90 8.50 $133,234.12 March $126,413.45 13,875.99 3,002.17 25.31 124.00 30.00 54.00 8.40 $143,533.32 April $149,911.37 12,739.72 3,821.47 207.60 8.00 4.00 34.20 3.66 $166,730.02 Total $508,968.70 51,254.63 14,300.74 8,570.51 418.00 46.00 251.70 20.95 $583,831.23

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

K&E 11262007.3

EXHIBIT C-1 Summary of Hours Billed by Professionals and Para-professionals For the Period from January 1, 2006 through January 31, 2006
Hours January 254.00 226.80 213.50 197.80 203.40 88.90 239.00 220.40 229.30 179.50 248.00 236.90 208.90 242.20 153.50 232.40 3,374.50 Hourly Rate $685.00 $625.00 $625.00 $495.00 $510.00 $495.00 $485.00 $465.00 $485.00 $485.00 $485.00 $445.00 $435.00 $325.00 $225.00 $225.00 Compensation January $173,990.00 141,750.00 133,437.50 97,911.00 103,734.00 44,005.50 115,915.00 102,486.00 111,210.50 87,057.50 120,280.00 105,420.50 90,871.50 78,715.00 34,537.50 52,290.00 1,593,611.50

Professional John Boken William Murphy David Orlofsky Daniel Kerrigan Mark Lymbery Rich Mizak Arthur Kaz Lyle Potash John Sharpe Lee Smith Jon Emswiler Tadd Crane Dana Frazier Christopher Yi Sondra Lavin Nick Riley Total for Professionals Para-professional Laurie Verry Alicia Englund Kathleen Mahon Total for Para-professionals Total for Professionals and Para-professionals

0.50 44.00 37.20 81.70

$190.00 $75.00 $75.00

95.00 3,300.00 2,790.00 6,185.00

3,456.20

$1,599,796.50

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from January 1, 2006 through January 31, 2006
January $121,237.86 12,229.08 3,569.86 3,189.98 94.00 12.60 0.39 $140,333.77

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

K&E 11262007.3

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

K&E 11262007.3

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

DATE 01/02/06

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 revising of draft offers of proof re: exclusivity extension - Outlining of requirements for revised and extended cash flow forecast - Addressing of issues re: cash receipts for in-house tooling costs - Leadership of daily restructuring issues meeting 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: - Participation in C&A senior management meeting re: operations - Meeting re: status of 2006 Budget process and outstanding issues - Understanding of background and issues re: SERP annuity - Meeting re: reconciliation of tooling PO's and in-house tooling issues - Meeting re: timing of reimbursement for insurance premium payment - Review of draft 11/05 Monthly Reporting Package for DIP Lenders - Review of issues and recommendation re: MOBIS JV - Meeting re: alternative strategies for resolving GM Lambda issues - Leadership of daily restructuring issues meeting 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 offers of proof re: exclusivity extension - Meeting re: 2006 Budget and strategy for resolving outstanding issues - Phone call with GM Treasury re: GM Lambda issues and alternatives - Meeting with CEO re: status of various case issues - Analysis of updated capex and tooling funding reports - Assessment of revised and extended cash flow forecast - Sign-off on 11/05 Monthly Reporting Package to DIP Lenders - Review of draft presentation re: C&A Brazil opportunity - Leadership of daily restructuring issues meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

01/03/06

12.0

01/04/06

12.0

Page 1 of 96

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

DATE 01/05/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: action items and responsibilities for development of POR - Planning for meeting on 01/11/06 with Committee advisors re: POR - Phone call with Administrator re: IP and C&A Europe transaction risks - Review and revising of 10/05 Professional Fee Report for C&A Board - Meeting with CEO re: cash flow performance and liquidity initiatives - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Preparation for and attendance at hearing re: exclusivity extension - Leadership of daily restructuring issues meeting 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: - Phone calls re: C&A Brazil opportunity and strategy - Drafting of agenda for 01/11/06 C&A Board conference call - Coordination of materials for distribution to C&A Board - Addressing of issues re: distribution of CIM - Phone call re: status of 2006 Budget and outstanding issues - Review and sign-off on updated 13-week cash flow forecast - Phone call re: C&A Europe and outstanding IP licensing issues - Phone call re: funding issues relating to in-house tooling costs - Leadership of daily restructuring issues meeting 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 and revising of draft MDA re: 11/05 financial performance - Review of revised analyses re: modified stand-alone POR alternative - Outlining of strategy for 01/11/06 meeting with Committee advisors - Analysis of updated actual to forecast cash flow reports - Ongoing assessment of situation and strategic alternatives Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of materials re: outstanding pre-petition A/R - Outlining of strategy for resolving outstanding pre-petition A/R issues - Review of updated materials re: 2006 Budget and outstanding issues - Outlining of action items for resolution of 2006 Budget issues - Assessment of alternatives and risks re: C&A Brazil opportunity

01/06/06

6.0

01/07/06

2.0

01/08/06

2.0

Page 2 of 96

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

DATE 01/09/06

HOURS 6.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of proposal for use of transaction proceeds - Phone call re: use of sale proceeds for operating purposes - Phone call re: potential amendment to DIP Financing Agreement - Outlining of outstanding issues re: proposed executive hires - Addressing of questions and issues of advisors to Secured Lenders - Phone call re: strategy for meeting with DCX on pre-petition A/R - Review of draft materials for 01/11/06 meeting with Committee advisors - Phone call re: Transition Services Agreement with Administrator - Leadership of daily restructuring issues meeting 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: - Participation in C&A senior management meeting re: operations - Conference call with Lazard, K&E re: update on M&A process - Preparation with Lazard for 01/11/06 meeting with Committee advisors - Meeting with advisors to Secured Lenders re: various case issues - Meeting with C&A Accounting re: financial reporting / analysis issues - Meeting with CEO re: strategy and alternatives for C&A - Brazil - Coordination of and planning for 01/19/06 on-site customer meeting - Participation in conference call with C&A Restructuring Committee - Leadership of daily restructuring issues meeting 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 status report re: plant consolidations and closures - Meeting with Committee advisors re: POR structuring alternatives - Meeting with CEO re: draft European IP licensing agmt with W. Ross - Participation in M&A strategy meeting with CEO and Lazard - Meeting re: potential alternatives for monetizing SERP annuity - 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 meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

01/10/06

12.0

01/11/06

14.0

Page 3 of 96

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

DATE 01/12/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review and revising of draft CFO job description write-up - Phone call with representative of W. Ross re: C&A - Brazil - Meeting re: strategy for discussions with GM on Lambda program - Review of updated information re: MOBIS JV and proposed transaction - Analysis of Hilco appraisal reports re: Textron leased assets - Meeting re: status of 2006 Budget and outstanding issues - Phone call with GM Treasury re: Lambda program issues - Meeting re: potential aggregate recoveries from C&A - Europe - Leadership of daily restructuring issues meeting 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: communications with CRA on outstanding tax issue - Phone call with advisors to Secured Lenders re: C&A - Brazil - Review and sign-off on expression of interest letter re: C&A - Brazil - Phone call with agent for Secured Lenders re: case status and issues - Meeting re: status of customer funding for in-house tooling costs - Coordination of joint letter to GM from CEO and Chairman re: Lambda - Meeting re: action plan and timeline for finalizing 2006 Budget - Phone call with CRA re: outstanding tax issue and need for meeting - Leadership of daily restructuring issues meeting 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 points and issues for 01/18/06 meeting with CRA - Review of updated information re: recovery efforts on pre-petition A/R - Analysis of updated actual to forecast cash flow reports - Assessment of liquidity challenges, issues and alternatives - Review of information re: status of European IP licensing agreement Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of key agenda points for 01/19/06 on-site customer meeting - Analysis of updated information re: funding of in-house tooling costs - Assessment of status report on closing of in-house tooling operation - Revising of MDA write-up re: 11/05 financial performance - Revising of draft proposal for use of transaction proceeds

01/13/06

12.0

01/14/06

2.0

01/15/06

4.0

Page 4 of 96

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

DATE 01/16/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Coordination of 01/18/06 case update meeting with GM Treasury - Meeting re: preliminary 2006 budget figures and outstanding issues - Meeting re: action steps to resolve pre-petition DCX A/R issues - Review of materials in preparation for 01/18/06 meeting with CRA - Review of updated POR analyses re: working capital and recoveries - Phone call re: strategies for request for use of transaction proceeds - Review of draft response letter to Ford re: U387 / 388 program - Meeting re: separate CRA tax issue and Textron indemnification - Leadership of daily restructuring issues meeting 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: potential near-term new business opportunities - Meeting re: status of discussions with GM relating to Lambda program - Phone call re: IP licensing agreement and outstanding issues - Addressing of questions re: C&A - Brazil proposal letter - Review and revising of draft materials for 01/19/06 customer meeting - Review of draft materials for 01/19/06 POR planning meeting - Assessment of issues re: CRA and ancillary proceeding in Canada - Review and sign-off on 11/05 Financial Results package for C&A Board - Leadership of daily restructuring issues meeting 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 CRA re: outstanding tax issue - Meeting with CRA re: outstanding tax issue and resolution alternatives - Phone call with CEO re: status of GM Lambda discussions - Phone calls re: outstanding issues relating to 2006 Budget - Conference call re: risks / benefits of ancillary proceeding in Canada - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Conference call with GM Treasury re: C&A case status and issues - Leadership of daily restructuring issues meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

01/17/06

12.0

01/18/06

12.0

Page 5 of 96

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

DATE 01/19/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Preparation for presentation to customers re: case status and issues - Phone call with customer advisors re: customer concerns and issues - Meeting re: outlining of follow-up action plan from meeting with CRA - Meeting re: POR timeline issues and strategies for acceleration - Participation in on-site meeting with customers re: case status - Discussions with customer advisors re: meeting follow-up needs - Meeting re: POR action steps, timeline and responsibility matrix - Participation in conference call with C&A Restructuring Committee - Leadership of daily restructuring issues meeting 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: - Phone call with advisors to Secured Lenders re: meeting with CRA - Review and sign-off on C&A Monthly Operating Report for 12/05 - Meeting re: status of customer funding of in-house tooling costs - Meeting re: 2006 Budget and balance sheet issues - Meeting re: next steps in negotiations on GM Lambda program - Conference call re: planning for ancillary proceeding option in Canada - Conference call re: planning for Federal stay alternative in Canada - Drafting of memo to agent for Secured Lenders re: use of proceeds - Leadership of daily restructuring issues meeting 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 - Assessment of alternatives for incremental financing / funding - Preparation of materials for 01/25/06 C&A Board conference call - Review of initial draft of DIP Amendment request re: use of proceeds - Review and revising of draft affidavit re: ancillary proceeding in Canada Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of comments re: draft term sheet relating to GM Lambda - Assessment of alternative approaches for resolving GM Lambda issue - Outlining of risks / benefits of various alternatives re: Canada tax issue - Review of information from DCX advisors re: DCX pre-petition A/R - Updating of outline re: action plan for resolution of DCX A/R issues

01/20/06

12.0

01/21/06

2.0

01/22/06

2.0

Page 6 of 96

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

DATE 01/23/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Resolution of remaining issues re: 2006 Budget and balance sheet - Review of status of resolution of commercial issues with DCX, Ford - Conference call re: treatment of vendors under ancillary proceeding - Discussion with C&A Tax re: Canadian restructuring opportunity - Conference call with Sitrick re: external communications issues - Updating of agenda for 01/25/06 C&A Board conference call - Review and sign-off on 11/05 Professional Fee Report for C&A Board - Update conference call with Committee representatives and advisors - Leadership of daily restructuring issues meeting 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: - Conference call re: Canada tax issue and draft proposal letter to CRA - Finalizing of draft proposal letter to CRA re: Canada tax issue - Review and sign-off on final 2006 Budget package for distribution - Review of package to creditors re: proposed additions for mgmt team - Meeting re: status of development of forecast figures for 2007 - 2010 - Meeting re: status of customer funding of in-house tooling costs - Addressing of questions and issues re: DIP Amendment request - Phone call with GM Treasury re: GM Lambda negotiations and issues - Leadership of daily restructuring issues meeting 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: - Addressing of issues re: proposed DIP Amendment - Outlining of proposed agenda items for 02/02/06 lender conference call - Phone call re: strategy for negotiations relating to GM Lambda - Review of updated draft affidavit re: ancillary proceeding in Canada - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Phone calls re: proposed additions to C&A management team - Preparation for and participation in C&A Board conference call - Leadership of daily restructuring issues meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

01/24/06

14.0

01/25/06

8.0

Page 7 of 96

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

DATE 01/26/06

HOURS 6.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone call re: timeline and responsibilities for 2007 - 2010 forecast - Phone call with C&A Board member re: operating performance issues - Review of final letter sent to GM re: proposal for Lambda resolution - Resolution of various administrative issues in C&A case - Phone call with agent for Secured Lenders re: management proposal - Addressing of questions and issues re: proposed DIP Amendment - Phone call with GM Treasury re: C&A Lambda proposal issues - Review of letter from GM Purchasing re: response to Lambda proposal - Leadership of daily restructuring issues meeting 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: - Phone call re: Evart manufacturing problem and action plan - Addressing of questions re: third-party interest in excess assets - Review response letter from CEO to GM Purchasing re: Lambda - Phone call re: strategy for developing resolution to GM Lambda issue - Phone calls with agent for Secured Lenders re: management 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 - Analysis of updated cash flow forecast and supporting assumptions - Assessment of strategies and alternatives for enhancing liquidity - Phone call re: outstanding issues with European IP licensing agmt - Revising of agenda for 02/02/06 lender update call re: DIP Amendment Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: status of GM Lambda discussions and alternatives - Analysis of updated information re: customer capex / tooling funding - Planning for meeting with GM on 01/31/06 re: Lambda transition - Outlining of presentation points for 02/02/06 lender update call - Resolution of various administrative issues in C&A case

01/27/06

4.0

01/28/06

2.0

01/29/06

4.0

Page 8 of 96

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

DATE 01/30/06

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 re: operations - Phone call with agent for Secured Lenders re: mgmt team proposal - Meeting re: status of forecasting effort for 2007 - 2010 - Meeting re: status of closure of in-house tooling operation - Resolution of issues re: proposed DIP Amendment - Meeting re: planning for 01/31/06 meeting with GM Purchasing - Phone call re: outstanding issue relating to European IP license - Update conference call with Committee representatives and advisors - Leadership of daily restructuring issues meeting 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: - Addressing of issues re: accumulation of funds in Mexico - Phone call re: response from CRA on proposal letter - Meeting re: issues relating to development of 2007 - 2010 forecast - Outlining of job description for finance director for Tooling - Meeting re: status of proposed MOBIS JV transaction - Participation in meeting with GM Purchasing re: Lambda issues - Updating of presentation points for 02/02/06 lender update call - Participation in conference call with C&A Restructuring Committee - Leadership of daily restructuring issues meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

01/31/06

12.0

TOTAL

254.0

Page 9 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/03/06

HOURS 13.5

DAILY LOG Activities during the day included: - Weekly cash flow reporting review and analysis - November MOR follow-up - Weekly cash flow forecast analysis for 1/5/06 Weekly cash flow budget - Working session with Trenary re GM capex and tooling - Cap ex and tooling meeting - Actual vs. budget analysis for cash flow results Activities during the day included: - Weekly cash flow analysis and review weekly reports - Review Weekly reports for prior two weeks - Analysis of first quarter 13 week cash flow budget for DIP covenant purposes - Daily cash disbursements analysis and follow up - AON insurance review meeting - Borrowing base review and analysis - Review and analysis of 13 week cash flow forecast due 1/5/06 - Draft comments re proffer for 1/5/06 Exclusivity hearing Activities during the day included: - Weekly cash flow analysis and review weekly reports - Review Weekly reports for prior two weeks - Analysis of 1st quarter 13 week cash flow budget for DIP - Daily cash disbursements analysis and follow up - Weekly borrowing base analysis - Review and analysis of 13 week cash flow forecast due 1/5/06 - Meeting with BBK re tooling open TPO amounts due Activities during the day included: - Review Weekly reports for prior two weeks - Address process to capture restructuring costs - Daily cash disbursements analysis and follow up - Cananwill financing follow up - DIP loan questions re capital expenditures - Customer price increase recording process meeting - Meeting with Capstone re 13 week cash flow forecast for 1st quarter - Meeting with AON, Trenary and Argersinger re process and next steps

01/04/06

14.6

01/05/06

11.7

01/06/06

8.4

Page 10 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/09/06

HOURS 11.1

DAILY LOG Activities during the day included: - Analysis of reconciliation of 1st quarter 13 week cash flow forecast - Address process to capture restructuring costs - Daily cash disbursements analysis and follow up - Discussions regarding Hermosillo lease classification - Discuss open matters/agenda with Capstone - Follow up re DIP agreement Cap Ex language - Customer price increase recording process meeting - Follow up re in-house tooling reimbursement request - Meeting with financial planning group regarding status of the 2006 operating plan and open steps and review Activities during the day included: - Weekly cash flow analysis and review weekly reports - Analysis of reconciliation of 1st quarter 13 week cash flow forecast - Meeting with BBK re in-house tooling funding requests - Conference call re cap ex spending forecast for GM programs post 1/12/06 - Daily cash disbursements analysis and follow up - Review and draft comments re November MD&A - Canada GAAR matter follow up - Follow up re DIP agreement Cap Ex language - Meeting re Customer price increase implementation for Honda and Nissan status - Meeting with A&M re 1st qtr 13 week forecast and 4th qtr 13 week actual results - Status meeting re 2006 operating plan Activities during the day included: - Weekly cash flow reporting review and analysis - Meeting with Kraft re 1st qtr 13 week cash flow - Meeting with Commercial Group re Customer agreements status - Conference call re cap ex spending forecast for GM programs post 1/12/06 - Daily cash disbursements analysis and follow up - Discussion with Al Haines re WC claims payment requests and alternatives - Borrowing base analysis - DIP agreement follow up re potential changes to propose - 2006 operating plan work sessions with the financial planning group

01/10/06

12.4

01/11/06

13.5

Page 11 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/12/06

HOURS 5.2

DAILY LOG Activities during the day included: - Weekly cash flow reporting review and analysis - Daily cash disbursements analysis and follow up - Follow up re AON matters regarding insurance premiums - Borrowing base analysis - DIP agreement follow up re potential changes to propose - 2006 Operating plan work sessions with the financial planning group Activities during the day included: - Canada GAAR matter follow up - Daily cash disbursements analysis and follow up - Borrowing base analysis - 2006 operating plan work sessions with the financial planning group Activities during the day included: - Weekly cash flow reporting review and analysis - Canada GAAR matter follow up - Daily cash disbursements analysis and follow up - Cap ex meeting - Disputed AR meeting - Borrowing base analysis - 2006 operating plan work sessions with the financial planning group - DIP agreement follow up re potential changes to propose Activities during the day included: - Weekly cash flow reporting review and analysis - Daily cash disbursements analysis and follow up - Borrowing base analysis - Meeting regarding workman's compensation special account - Analysis of Rabbi Trust/annuity contract potential asset recovery - 2006 plan sales analysis - DIP agreement follow up re potential changes to propose

01/13/06

6.0

01/17/06

11.4

01/18/06

12.9

Page 12 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/19/06

HOURS 11.6

DAILY LOG Activities during the day included: - Weekly cash flow reporting review and analysis - Daily cash disbursements analysis and follow up - Borrowing base analysis - Meeting with Solomon and Perryman re accounts payable data and information needed from the plants - Draft changes to use of sale proceeds - Meeting with AON and T Trenary re workman compensation matters and process - 2006 business plan analysis and follow up regarding balance sheet and cash flow forecast - Discussions with Kies and Butler regarding the Canada GAAR matter - Canada GAAR matter follow up Activities during the day included: - Daily cash disbursements analysis and follow up - Borrowing base analysis - Draft changes to use of sale proceeds proposal - In house tooling collections analysis - 2006 business plan analysis and follow up regarding balance sheet and cash flow forecast - Follow up discussions with Kies and Butler regarding the Canada GAAR matter 2006 business plan work sessions Activities during the day included: - Daily cash disbursements analysis and follow up - Cash flow management process analysis - Sales proceeds proposal follow up - In house tooling collections analysis - 2006 business plan analysis and follow up regarding balance sheet and cash flow forecast

01/20/06

11.1

01/23/06

11.2

Page 13 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/24/06

HOURS 13.3

DAILY LOG Activities during the day included: - Weekly cash flow reporting review and analysis - Daily cash disbursements analysis and follow up - DIP amendment discussions - Meeting with Capstone and Trenary re proposal re IP sale proceeds - Sales proceeds proposal follow up - Work sessions with Lard and C&A re 2006 Operating Budget - In house tooling collections analysis - 2006 budget analysis Activities during the day included: - Weekly cash flow reporting review and analysis - Analysis of Weekly cash flow for Q1&2 based on 2006 Operating Plan - DIP amendment request discussions - Environmental insurance call - Sales proceeds proposal follow up - Work sessions with Lazard and C&A re 2006 Operating Budget - 2006 Operating Plan meetings - In house tooling collections analysis - Canada GAAR matter follow up Activities during the day included: - Weekly cash flow reporting review and analysis - Weekly cash flow forecast reconciled to 2006 op plan - DIP amendment request discussions - Environmental insurance call - Work sessions with Lazard and C&A re 2006 Operating Budget - 2006 Operating Plan meetings - Waterstone dissolution conference call with AON - Prep for meeting with JP Morgan re DIP amendment - Conference call with JP Morgan, Trenary and Lazard re DIP agreement request

01/25/06

11.2

01/26/06

13.4

Page 14 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/27/06

HOURS 9.6

DAILY LOG Activities during the day included: - Weekly cash flow forecast reconciled to 2006 op plan - Conference call with JP Morgan re responses to DIP amendment request items - Analysis of 4th quarter actual to 1st quarter forecast - 2006 Operating Plan meetings - DIP amendment follow up - Weekly cash flow forecast reconciliation to 2006 business plan Activities during the day included: - Meeting with Capstone re cash flow forecast questions - DIP amendment meetings and follow up - Analysis of 4th quarter actual to 1st quarter forecast - 2006 Operating Plan meetings - AR meeting re chargebacks and debit memos - Weekly cash flow forecast reconciliation to 2006 business plan Activities during the day included: - Weekly cash flow reporting review and analysis - Meeting with Capstone re cash flow forecast questions - DIP amendment meetings and follow up - Cap ex cash flow forecast bi-weekly meeting - Tooling accounts receivable analysis - 2006 Operating Plan meetings - AR meeting re chargebacks and debit memos - Weekly cash flow forecast reconciliation to 2006 business plan DIP amendment follow up

01/30/06

12.3

01/31/06

12.4

TOTAL

226.8

Page 15 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/03/06

HOURS 10.5

DAILY LOG Activities during the day included: - Meeting with general counsel and HR department regarding KERP listing; - Meeting with the DCX and Ford commercial teams to review the status of the Fold in Floor and V229 claims, respectively; - Reviewed 13 week cash flow forecast; - Meeting with treasury department to discuss 13 week cash flow forecast and key assumptions; - Reviewed and revised the KERP listing; Activities during the day included: - Meeting with the management of the Commercial group to discuss open commercial issues from the customer agreements; - Call with Lazard and Kirkland to discuss M&A status; - Reviewed information related to potential preferences; - Call with Kirkland to review preference issues and next steps; - Meeting with the accounting department to discuss the 2006 financial projections; - Call with Soft Trim management regarding the 2006 financial projections; - Meeting with commercial group to review the status of the DCX and Ford cancellation claims Activities during the day included: - Reviewed claims information and had an internal meeting to discuss next steps; - Meeting with the GM commercial team, general counsel and treasury regarding the Lambda program; - Reviewed analysis of working capital needs post emergence under various scenarios; - Reviewed list of documents and information needed for the electronic data room and had a meeting with various members of management to obtain the requested information; - Call with Lazard to discuss post emergence working capital assumptions and market comps for DSOs, DPOs and other items.

01/04/06

11.0

01/05/06

11.0

Page 16 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/06/06

HOURS 8.0

DAILY LOG Activities during the day included: - Call with the GM commercial team regarding the Lambda program; - Meeting the Treasury department regarding the cash flow forecast; - Meeting with management to discuss the post production service pricing model and the implementation process; - Meeting with the accounting department, BBK and the Commercial group regarding updating the sales system ; - Meeting with the accounting department to discuss updating pricing system for piece price adjustments and the impact on the 2006 budget process; - Meeting with A/P manager regarding Brown surcharges and price increases. Activities during the day included: - Call with Kirkland regarding Sect. 1114 issues; - Call with Sr. Mgmt., the UCC, Akin Gump, Kirkland, Alvarez and Chanin to provide status update; - Meeting with the accounting department to discuss 2006 financial projections; - Reviewed Oklahoma City commercial issues and restructuring plan; - Reviewed analysis of the sale of the Mobis JV and had a meeting with accounting department regarding the same; - Reviewed and modified the KERP listing; - Meeting with general counsel and accounting department to review the KERP Activities during the day included: - Meeting with the Commercial group and Soft Trim management regarding capital needs and profitability of Lambda and GMT 900; - Meeting with Lazard regarding working capital needs and agenda for meeting with the UCC financial advisors; - Meeting with accounting department to review the historical capital spending needs and forecasted the 2007 and 2008 CapEx needs; - Reviewed and revised KERP listing; - Meeting with human resources, Soft Trim management and Plastics management regarding changes to the KERP; - Meeting with the Commercial group regarding DCX's response to the Fold in Floor claim and next steps; - Meeting with Alvarez regarding Lambda and DCX commercial issues;

01/09/06

11.0

01/10/06

10.5

Page 17 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/11/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meetings with accounting department regarding the 2006 financial projections; - Meeting with Alvarez, Chanin and Lazard regarding the financial projections, potential post emergence capital structures, valuations and sources and uses upon emergence; - Meeting with Soft Trim management regarding the closure of a fabrics facility; - Meeting with management regarding the sale of excess equipment and the GECC lease proposals; - Meeting with Pepper Hamilton, commercial group and general counsel to discuss the GM customer agreement and the resourcing of the Lambda program; Activities during the day included: - Meeting with Sr. Management regarding the 2006 forecast; - Meeting with the GM Commercial team to discuss the Lambda resourcing and impact on the financial projections; - Reviewed and revised KERP listing; - Meeting with Alvarez to discuss the GECC leases and status of settlement negotiations; - Meeting with Capstone to discuss personnel issues; - Call with Soft Trim management regarding timing and status of GMT 900 tooling needs; - Prepared and updated analysis of the cash flow needs for the GMT 900 and GM 384 programs; Activities during the day included: - Meeting with the accounting department, treasury and commercial team to review the status of the negotiated price increases; - Reviewed analysis of large potential preference payments and had a meeting with purchasing regarding next steps; - Meeting with GM commercial team regarding CapEx and tooling needs for GMT 900 and GM 384; - Revised analysis of cash flow needs for the GMT 900 and GM 384 programs; - Meeting with HR and general counsel regarding modifications to the KERP listing; - Meeting with Alvarez regarding 2006 financial projections and assumptions

01/12/06

11.0

01/13/06

8.0

Page 18 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/16/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meeting with Sr. Management to discuss modifications to the KERP listing; - Meeting with the accounting department and treasury regarding plant closures and CapEx funding for the 2006 financial projections; - Meeting with the commercial group to review open items from the customer agreements; - Meeting with purchasing department to discuss issues related to Brown over charges and recoupment plan; - Reviewed analysis of raw material recoupment calculations for Ford, Toyota and Nissan and had a meeting with the commercial group to discuss timing of requests for payment Activities during the day included: - Prepared and revised sensitivity analysis of Success Sharing Plant and potential payout options; - Meeting with Accounting and Commercial groups to review the Nissan and Honda pricing agreements and implementation status; - Call with Kirkland to discuss preference analysis and next steps; - Prepared presentation for meeting with customers regarding cost savings, plant closures and POR timeline; - Meeting with Sr. Management to discuss Success Sharing Plan and sensitivity analysis; - Call with Lazard and Kirkland to discuss M&A status and next steps regarding the Fabrics division; - Reviewed 2006 fin. projections and had a meeting with Lazard and management to discuss the results;

01/17/06

12.5

Page 19 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/18/06

HOURS 12.0

DAILY LOG Activities during the day included: - Reviewed balance sheet adjustments and working capital need for the 2006 financial projections; - Prepared presentation for the Board of Directors regarding the 2006 financial projections and key assumptions; - Reviewed analysis comparing cost savings in the latest 2006 financial projections with vs. the prior post closing budget; - Meeting with Lazard and accounting department to review the 2006 projected balance sheet and supporting schedules; - Meeting with HR to discuss KERP and proposed changes; - Reviewed and revised presentation for the OEM meeting; Activities during the day included: - Meeting with the OEMs, their financial and legal advisors, Lazard, Kirkland and management to provide status update; - Meetings with Lazard, Kirkland and general counsel to discuss POR work plan, timeline and status of those items already started; - Reviewed analysis of KERP expense and met with accounting department to discuss accounting treatment; - Meeting with DCX to discuss status of fold in floor claim; - Meeting with management to discuss the status of the HILCO equipment valuation Activities during the day included: - Reviewed analysis of pension liability and cash needs under various scenarios; - Call with Kirkland, Lazard, general counsel and treasury department to discuss options related to reducing pension funding needs; Activities during the day included: - Call with Canadian tax counsel to discuss Canadian tax liability and options to reduce the tax liability; - Reviewed the Canadian tax liability pleadings and affidavit to ensure the business and operational issues are properly explained and quantified; - Reviewed preference analysis schedules and had an internal call to discuss next steps; - Reviewed and modified KERP listing to include engineers from the Lambda program;

01/19/06

11.5

01/20/06

2.0

01/23/06

8.0

Page 20 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/24/06

HOURS 13.0

DAILY LOG Activities during the day included: - Call with Kirkland regarding de minimus asset sales; - Meeting with Alvarez to review new business opportunities and POR status; - Call with Lazard and K&E regarding the M&A process and status of asset sales; - Call with Sitrick to discuss press release related to the Canadian tax issue and potential legal filings in Canada; - Meetings with Lazard and accounting department regarding the 2006 financial projections and key assumptions; - Reviewed drafts of Canadian Sect. 18.6 pleadings and had calls with Canadian counsel regarding the same; - Call with the Commercial group regarding the DCX transfer business from Lear; - Reviewed and modified the KERP and had a meeting with HR and general counsel to discuss the changes; Activities during the day included: - Meeting with the Commercial group to review sales opportunities for 2006-2010; - Meeting with management and Lazard to discuss M&A activity and management presentations; - Meeting with management and GM commercial team to prepare for Lambda meeting with GM; - Call with the Ford commercial team to discuss status of D186 claim; - Reviewed analysis of future business opportunities and probability of success; - Call with Kirkland to discuss the claims process; Activities during the day included: - Meeting with Alvarez, Capstone, Chanin, Lazard and management to review the 2006 financial projections; - Meeting with Capstone to discuss personnel issues; - Call with DCX regarding status of fold in floor claim; - Call with Nashville plant manager to review cost and pricing info on the D186 program; - Meeting with management regarding strategy to address the D186 program price relief from Ford; - Call with Fabrics management to discuss asset sales; - Meeting management to discuss personnel issues; - Meeting with Capstone to discuss status of their information request list regarding the 2006 financial projections

01/25/06

13.0

01/26/06

13.0

Page 21 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/27/06

HOURS 8.5

DAILY LOG Activities during the day included: - Reviewed D186 revised pricing analysis; - Meetings with Capstone and HR regarding status of union negotiations; - Meeting with Capstone regarding personnel issues; - Meeting with management regarding the status of the claims process; - Meeting with Kirkland and Lazard regarding the POR term sheet and open items; Activities during the day included: - Reviewed analysis regarding the lost of the Lambda program and its impact on valuation; - Call with accounting department to discuss the status of the 2006 - 2010 financial projections; - Reviewed analysis showing the status of the price increases agreed to as part of the customer agreements and their implementation status; - Call with Lazard regarding the impact of the loss of the Lambda program on the valuation; Activities during the day included: - Meeting with HR and accounting department to discuss the SERP valuation and transferability; - Meeting with Plastics accounting department to discuss the status of the Mobis JV sale; - Call with Kirkland regarding distressed termination options regarding the pension and the SERP transfer; - Meeting with the accounting department to discuss the 2006 - 2010 financial projections; - Call with representatives of Intier regarding the sale of excess equipment; - Meeting with accounting to discuss historical financials as the relate to asset purchases as part of the fraudulent conveyance analysis.

01/30/06

5.0

01/31/06

12.0

TOTAL

213.5

Page 22 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECAST BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/03/06

HOURS 8.0

DAILY LOG Activities during the day included: - Participated in conference call with real estate advisors and company staff re status of real estate issues; - Prepared working capital analysis - Discussions with advisors re working capital requirements Activities during the day included: - Telephonic meeting with Lazard re 2006 Operating Plan - Review status of recovery model - Participate on plan of reorganization conference call - Discussions with real estate advisors re lease savings - Review analysis of prepetition payments Activities during the day included: - Telephonic discussions with Lazard re working capital - Review recovery model - Review analysis of prepetition payments - Review budget data Activities during the day included: - Telephonic discussions with Lazard re working capital - Review capital expenditure analysis - Review budget balance sheet data - Participate in status update re recovery model Activities during the day included: - Preparation for, and participation in, meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Review budget balance sheet data Activities during the day included: - Preparation for, and participation in, meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare presentation materials to accompany 2006 Operating Plan - Review budget balance sheet data

01/04/06

10.8

01/05/06

10.4

01/06/06

7.1

01/09/06

8.4

01/10/06

9.9

Page 23 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECAST BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/11/06

HOURS 10.7

DAILY LOG Activities during the day included: - Preparation for, and participation in, meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare presentation materials to accompany 2006 Operating Plan - Prepare materials for landlord presentation Activities during the day included: - Preparation for, and participation in, meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare presentation materials to accompany 2006 Operating Plan - Prepare materials for landlord presentation Activities during the day included: - Preparation for, and participation in, meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare presentation materials to accompany 2006 Operating Plan - Preparation for in-person meeting with landlord, C&A staff and real estate advisors Activities during the day included: - Preparation for, and participation in, telephonic meeting with advisors re 2006 Operating Plan Activities during the day included: - Preparation for, and participation in, telephonic meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare presentation materials to accompany 2006 Operating Plan - Preparation for in-person meeting with landlord, C&A staff and real estate advisors - Review reconciliation of 2006 Operating Budget to current cash forecast - Review balance sheet reconciliations re 2006 Operating Budget

01/12/06

10.6

01/13/06

8.8

01/15/06

1.6

01/16/06

9.2

Page 24 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECAST BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/17/06

HOURS 11.6

DAILY LOG Activities during the day included: - Preparation for, and participation in, telephonic meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Prepare analysis of preliminary profitability estimates - Preparation for, and participation in, in-person meeting with landlord, C&A staff and real estate advisors Activities during the day included: - Preparation for, and participation in, telephonic meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan - Participate in status update re recovery model Activities during the day included: - Preparation for, and participation in, telephonic meetings with company and advisors re 2006 Operating Plan - Review and comment on information prepared for 2006 Operating Plan Activities during the day included: - Preparation for, and participation in, telephonic meeting with company and advisors re 2006 Operating Plan - Preparation for, and participation in, telephonic meeting with creditor advisors re POR and financing issues - Review and comment on information prepared for 2006 Operating Plan - Participate in status update re recovery model Activities during the day included: - Preparation for, and participation in, telephonic meeting with advisors re 2006 Operating Plan Activities during the day included: - Discuss status of recovery model with KZC staff - Participate in several meetings with company and advisors re 2006 Operating Plan

01/18/06

11.2

01/19/06

5.3

01/20/06

9.7

01/22/06

1.5

01/23/06

8.4

Page 25 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECAST BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES

DATE 01/24/06

HOURS 12.1

DAILY LOG Activities during the day included: - Participate on pension status update call with company and company counsel - Participate in several meetings with company and advisors to finalize 2006 Operating Plan - Send 2006 Operating Plan to creditors and advisors Activities during the day included: - Participate on pension status update call with company and company counsel - Review and compile supporting data to 2006 Operating Plan Activities during the day included: - Review and compile supporting data to 2006 Operating Plan - Analysis of cost savings and revenue data supporting 2006 Operating Budget - Meeting with secured and unsecured creditor advisors re 2006 Operating Plan Activities during the day included: - Review, compile and forward supporting data to creditor advisors in response to requests re 2006 Operating Plan - Analysis of cost savings in 2006 Operating Budget - Discussions with creditor advisors re information requests Activities during the day included: - Review information prepared by company in response to information requests re 2006 Operating Plan - Review, compile and forward cost savings data to creditor advisors in response to requests - Analysis of revenues in 2006 Operating Budget - Discussions with creditor advisors re information requests Activities during the day included: - Review information prepared by company in response to information requests re 2006 Operating Plan - Review segment income statement data; - Analysis of revenues in 2006 Operating Budget - Review reconciliation of 2006 Operating Budget to current cash forecast - Meet with company re long-term business plan process

01/25/06

10.8

01/26/06

11.4

01/27/06

8.0

01/30/06

8.1

01/31/06

9.8

TOTAL

203.4

Page 26 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 01/02/06

HOURS 8.1

DAILY LOG Activities during the day included: - Various calls with C&A Europe re: tooling shipment / payment status - Review revised open tool order / tooling cash flow analysis - Review funding / spent management report - Review status of unfunded tooling requests Activities during the day included: - Various calls with C&A Europe re: tooling shipment / payment status - Review revised open tool order / tooling cash flow analysis - Review various tooling requests related to the 3 major OEM's Activities during the day included: - Various calls with C&A Europe re: tooling shipment / payment status - Review revised open tool order / tooling cash flow analysis - Review various tooling/capital funding request - Prepare tooling and capital funding analysis re: GM programs - Prepare capex, tooling and launch summaries for exclusivity hearing Activities during the day included: - Review European tooling analysis with Tom Eckhout re: completion status - Preparation of support information for OEM negotiations - Calls with GM program teams to obtain information to respond to relief motions - Compile and review information re: response to relief motions - Review and approve various tooling and capital funding requests - Calls with K&E re: various payment issues with relief motions Activities during the day included: - Prepare funding summary analyses re: meeting with C&A program teams - Meeting with various C&A program teams to discuss program/funding status - Review and approve various tooling and capital funding requests - Prepare Ford European tooling funding summary - Meeting with Capstone to discuss capex, launch and tooling funding status

01/03/06

11.2

01/04/06

12.1

01/05/06

11.8

01/06/06

8.7

Page 27 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 01/09/06

HOURS 9.3

DAILY LOG Activities during the day included: - Calls with K&E to discuss various relief of stay motions - Review and approve various tooling and capital funding requests - Calls with C&A Europe to discuss Ford tooling program status and funding - Discussions with OEM professionals re: funding status and other related issues - Review DCX and GM funding request status log Activities during the day included: - Calls with Dura group re: program status and go forward funding requirements - Meetings with BBK and C&A GM program team re: open tooling funding issues - Discussions with tooling plant re: revisions to Ford Europe tooling analysis - Review unapproved capital requests submitted by plants - Meeting with Mgt team to review plant capital requests Activities during the day include: - Meeting with C&A commercial group re: development of funding request packages for internal tooling shops - Review Honda funding log and inquire re: unfunded requests - Various discussions with GM program team re: program status and funding requirements - Read and review vendor relief of stay motion - Call with K&A do discuss action plan for response to vendor relief motion Activities during the day included: - Meeting with Frank Macker to discuss various DCX program funding requirements - Review revised open tool order / tooling cash flow analysis - Meeting with BBK to review open tool order analysis and other open funding issues - Meeting with Tim Trenary re: customer funded capital and tooling

01/10/06

12.4

01/11/06

11.6

01/12/06

11.4

Page 28 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 01/13/06

HOURS 8.1

DAILY LOG Activities during the day included: - Call to discuss C&A Europe to discuss tooling completion schedule and funding status - Review all GM program funding request made prior to 1/12 that have not been funded - Meeting with Trenary and Shoemaker to discuss various stipulations in the customer funding agreements - Review GMT900 program purchase orders - Calls with K&E to discuss various vendor relief motions Activities during the day included: - Meeting with BBK and Honda program team re: program status and funding requests - Meeting with T. Trenary to discuss customer tool ownership analysis - Meeting with T. Eckhout re: Premier restructuring - Review revised open tool order / tooling cash flow analysis - Review and revise Premier restructuring analysis Activities during the day included: - Meeting with BBK to discuss status of various vendor relief motions - Meeting with tooling group and BBK to discuss vendor payment and tool release issues - Meeting to review capex and restructuring budget - Meeting with SRR to discuss customer tool ownership issues Activities during the day included: - Review detailed tooling analysis in response to customer ownership issues - Meeting with Dura program team to review various program funding issues - Review and process various capital and tooling funding requests - Review revised open tool order / tooling cash flow analysis - Calls with K&E re: vendor relief motions Activities during the day include: - Meeting with C&A commercial group re: development of funding request packages for internal tooling shops - Various discussions with GM program team re: program status and funding requirements - Call with K&A do discuss action plan for response to vendor relief motion

01/16/06

10.1

01/17/06

12.3

01/18/06

9.6

01/24/06

9.2

Page 29 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 01/25/06

HOURS 12.1

DAILY LOG Activities during the day include: - Calls with SRR to discuss evidence information for customer tooling ownership discussions - Review and process various capital and tooling funding request - Various discussions with GM program team re: program status and funding requirements - Call with K&A do discuss action plan for response to vendor relief motion Activities during the day included: - Meetings with Dura program team to discuss program status and funding request status - Meetings with GST group to discuss program and funding status - Review and process various capital and tooling funding request - Meeting with DCX program team re: resolution of obsolescence claims and funding status Activities during the day included: - Meeting with DCX program team re: program status and funding request status - Review and process various tooling funding requests - Review C&A controlled customer funding account activity - Discussions with Carson Fischer re: vendor payment / settlement issues - Calls with K&E re: vendor relief motions Activities during the day included: - Meetings with Carson Fischer and purchasing group re: supplier payment / settlement issues - Call with K&E to discuss evidence needed to be filed to support tooling ownership issues - Calls with Carson Fisher to discuss vendor relief response strategy - Review revised open tool order / tooling cash flow analysis - Calls with K&E re: vendor relief motions

01/26/06

11.6

01/27/06

8.2

01/30/06

8.6

Page 30 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 01/31/06

HOURS 11.4

DAILY LOG Activities during the day included: - Read and revise customer letter outlining tooling ownership issues - Meeting with commercial group to discuss various program PPAP status - Calls with counsel to discuss evidence / letter customer ownership issue - Review revised open tool order / tooling cash flow analysis - Review DCX funding request log re: status of unfunded requests

TOTAL

197.8

Page 31 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PREFERENCE PAYMENT ANALYSIS FRAUDULENT TRANSFER ANALYSIS

DATE 01/03/06

HOURS 6.5

DAILY LOG Activities during the day included: - Worked with associate on preference payment analysis for accounts with payments from $5 to $10 million. - Worked with associate on preference payment analysis for accounts with payments from $1 to $5 million. Activities during the day included: - Worked with associate on preference payment analysis for accounts with payments from $1.0 to $5 million. - Worked on analysis of payments to insiders within one year. Activities during the day included: - Worked on preference payment analysis for conference call with counsel. Activities during the day included: - Worked on preference payment analysis for conference call with counsel. - Prepared summary analysis and observations for preference conference call with counsel. - Participated in preference conference call with counsel. Activities during the day included: - Follow-up analysis of individual preference inquiries per call with counsel. - Analysis of accounts with spend in excess of $10 million. Activities during the day included: - Analysis of accounts with spend in excess of $10 million - continued - Prepared written analysis and examples of irregular payments for follow-up. Activities during the day included: - Analysis of accounts with spend between $5 and $10 million - Prepared written analysis and examples of irregular payments for follow-up. - Collected information received from debtors regarding potential preference payments.

01/09/06

5.2

01/13/06

2.0

01/17/06

9.0

01/18/06

7.5

01/19/06

9.5

01/20/06

9.0

Page 32 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PREFERENCE PAYMENT ANALYSIS FRAUDULENT TRANSFER ANALYSIS

DATE 01/23/06

HOURS 9.0

DAILY LOG Activities during the day included: - Analysis of accounts with spend between $5 and $10 million - continued - Prepared written analysis and examples of irregular payments for follow-up. - Prepared for and participated in calls with KCC claims agent and KZC representatives working at debtors offices. Activities during the day included: - Prepared for claims conference call with KZC professionals to kick off reconciliation process and to prepare for call on 1/26 with counsel. - Continued preference analysis of accounts with $1-5 million in payments from C&A in the 90 day period prior to filing. Activities during the day included: - Continued preference analysis of accounts with $1-5 million in payments from C&A in the 90 day period prior to filing. - Began to prepare for conference call on 1/26 with KCC and K&E to kick off claims analysis process. Activities during the day included: - Continued preference analysis of accounts with $1-5 million in payments from C&A in the 90 day period prior to filing. - Prepared for and participated in conference call with KCC and K&E to kick off claims analysis process. Activities during the day included: - Preparation for and participation in conference call with team re: claims process and follow-up items with KCC - Follow-up call with KCC regarding data flows, secured claims, dollar prioritization of work flow, and duplicate claims. Activities during the day included: - Began analysis of secured claims report (approx. 2348 entries) sent by claims agent. - Started sorting, grouping and analyzing clams groups.

01/24/06

9.3

01/25/06

9.2

01/26/06

5.0

01/27/06

2.7

01/31/06

5.0

TOTAL

88.9

Page 33 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/03/06

HOURS 12.0

DAILY LOG Activities during the day included: - Analyze and work related to inter-company claims on an entity by entity basis - Analyze, review, and other work related to completion of the DIP Monthly Operating Report - Review and advise on 13 week cash flow forecast - Analyze and work related to inter-company claims related to European entities Activities during the day included: - Analyze, review, and other work related to completion of the DIP Monthly Operating Report - Analyze and work related to inter-company claims related to European entities - Advise on information requested by D&T related for tax planning and research including tax basis and COD income under various situations Activities during the day included: - Preparation for detailed review of October and November results with advisors to the DIP Facility - Work related process to track and report piece price increases as negotiated in the various customer agreements - Analysis and work related to of inter-company to Mexico by Us operations - Preparation and meeting to review financial information required to calculated tax basis of assets and implications of various restructuring alternatives Activities during the day included: - Preparation and meeting with advisors to the DIP Facility related to detailed review of October and November results - Work related to classification of Hermosillo equipment leases and impacts on various agreements - Work related to classification and tracking of restructuring expenses Activities during the day included: - Review and analysis of the financial performance for November on segment and plant basis - Work related to classification of Hermosillo equipment leases and impact on various agreements - Work related to classification and tracking of restructuring expenses

01/04/06

12.3

01/05/06

11.8

01/06/06

10.1

01/09/06

11.3

Page 34 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/10/06

HOURS 11.4

DAILY LOG Activities during the day included: - Review and analysis of November's financial performance on segment and plant basis - Calls and meetings with business segment and plant personal to review financial results for November - Continued development of reporting package to senior management and Board of Directors - Analysis and work related to questions and information requests from the advisors to the DIP Lenders Activities during the day included: - Calls and meetings with business segment and plant personal to review financial results for November - Continued development of reporting package to senior management and Board of Directors - Analysis and work related to questions and information requests from the advisors to the DIP Lenders - Review and analysis November financial performance on segment and plant basis Activities during the day included: - Analysis and work related to Canadian tax issue and possible settlement - Analysis and work related to Canadian tax issue and possible settlement - Review and analysis November financial performance on segment and plant basis - Calls and meetings with business segment and plant personal to review financial results for November - Continued development of reporting package to senior management and Board of Directors Activities during the day included: - Review and advise on 13 week cash flow forecast - Calls and meetings with business segment and plant personal to review financial results for November - Analysis and work related to questions and information requests from the advisors to the DIP Lenders - Analysis and work related to reconciliation of accounts receivable detail to financial statements

01/11/06

11.6

01/12/06

11.2

01/13/06

10.0

Page 35 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/16/06

HOURS 10.2

DAILY LOG Activities during the day included: - Finalize reporting package to Board of Directors for periods ended November 2005 - Analysis and work related to reconciliation of accounts receivable detail to financial statements - Analysis and preparation of balance sheet, and other information related December 2005 for use in 2006 Budget process Activities during the day included: - Analysis and preparation of balance sheet, and other information related December 2005 for use in 2006 Budget process - Advise and other work related to preparation of 2006 operating budget for DIP Lenders - Analyze, meet and advise on process to review certain balance sheet accounts with information provided in 13 week cash flows Activities during the day included: - Analysis and preparation of balance sheet, and other information related December 2005 for use in 2006 Budget process - Advise and other work related to preparation of 2006 operating budget for DIP Lenders - Analysis and work related with Canadian Tax Issue, including determining impact on Canadian funding requirements and DIP Facility Activities during the day included: - Advise and other work related to preparation of 2006 operating budget for DIP Lenders - Analyze, advise, and other work related to preparation of MOR of the Month of December - Analysis and work related with Canadian Tax Issue, including determining impact on Canadian funding requirements and DIP Facility

01/17/06

11.4

01/18/06

11.8

01/19/06

11.6

Page 36 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/20/06

HOURS 8.0

DAILY LOG Activities during the day included: - Advise and other work related to preparation of 2006 operating budget for DIP Lenders - Analysis and work related with Canadian Tax Issue, including determining impact on Canadian funding requirements and DIP Facility - Analyze, advise, and other work related to preparation of MOR of the Month of December. Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet - Analysis and other work related to reconciling financial performance to 13 week cash flows for December Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet - Meet, review and advise A&M on various financial issues, including inter-company reporting issues, MOR, and other financial reporting topics Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet. - Analysis and work related to reconciliation of accounts receivable detail to financial statements - Analysis and work related to reconciliation of financial results to the 13 week cash flow actual and budget Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet. - Analysis and work related to reconciliation of accounts receivable detail to financial statements - Analysis and work related to reconciliation of financial results to the 13 week cash flow actual and budget

01/23/06

10.6

01/24/06

12.0

01/25/06

11.1

01/26/06

11.5

Page 37 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/27/06

HOURS 8.0

DAILY LOG Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet. - Analysis and work related to reconciliation of financial results to the 13 week cash flow actual and budget - Meeting to review 2006 operating budget, with focus on price increases projected - Analyze and work related to inter-company claims on an entity by entity basis Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet. - Analyze and work related to inter-company claims on an entity by entity basis - Review and work related to measuring operating budget with actual results, with focus on price increases projected and cost reductions Activities during the day included: - Analysis and work related to review of December financial results and including detailed review of balance sheet. - Analyze and work related to inter-company claims on an entity by entity basis - Review and work related to measuring operating budget with actual results, with focus on price increases projected and cost reductions

01/30/06

10.2

01/31/06

11.2

TOTAL

229.3

Page 38 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/02/06

HOURS 1.1

DAILY LOG Activities during the day included: - Read and comment on Brazil financial information - Prepare and copy CDs for delivery to Lazard in Brazil Activities during the day included: - Participate on C&A Europe status call - Participate on conf call to discuss strategy re: Brazil - Update information on Honda receivable balances, pre-petition and post petition - Disc w counsel re: certain tooling amounts due to vendor - Calls w C&A re: resourcing of certain presses from Sidler - Update GECC / C&A true-up analysis - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables Activities during the day included: - Disc w C&A US Team (AR) re: changes in Accounts Receivable balances - Read and comment on draft BBC - Discussions w JPM to prepare for due diligence meetings in Troy - Calls w C&A re: resourcing of certain presses from Sidler - Update GECC / C&A true-up analysis - Disc w K. Krulek re: specific patents in Brazil - Update information on Honda receivable balances, pre-petition and post petition - Disc w M. O'Rourke re: amounts due to Valiant and status of liens related to those receivables Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary - Discussions w JPM to prepare for due diligence meetings in Troy - Discussion w Administrator re: sale of European business - Discussion w CONSOR re: value of IP and progress to date - Update to J. Boken regarding sale of European business

01/03/06

11.1

01/04/06

12.8

01/05/06

10.5

Page 39 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/06/06

HOURS 10.0

DAILY LOG Activities during the day included: - Update intercompany balances as of May 15, 2005 and July 31, 2005 - Discussion w counsel re: status of sale of European business - Participated on daily professionals call; update participants on sale of European business - Discussion w Lazard on developing an offer for Brazil business - Discussion w Administrator re: certain certificates necessary to be forwarded to Turkey - Discussion w C&A Purchasing Team re: Sidler - Update Capstone re: sale of European business - Discussion w B. Clay of Honda regarding potential settlement of receivable balances due C&A Activities during the day included: - Flowchart responsibilities in response to departure of D. Cosgrove - Update intercompany balances - Discussion w C&A Purchasing Team re: troubled supplier - Mtg w representatives of JPM re: site visits, general due diligence - Discussions w CONSOR re: value of IP and value to date - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables - Disc w Lazard re: Brazil presentation - Participate on conference call with C&A US Team (Brazil) and Rothschild, K&E, - Lazard re: operations in Brazil and sale process - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary Activities during the day included: - Participate on C&A Europe status call - Update intercompany balances - Disc w representatives on Administrator re: information required for intercompany balances - Discussions w M. Michelle re: GM / GECC / C&A Adversary - Disc w Lazard re: Brazil presentation - Attend presentation to F. Macher re: Brazil business - Mtg w representatives of JPM re: site visits, general due diligence

01/09/06

11.1

01/10/06

12.8

Page 40 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/11/06

HOURS 12.3

DAILY LOG Activities during the day included: - Disc w C&A US Team (AR) re: changes in Accounts Receivable balances - Read and comment on draft BBC - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Disc w counsel re: preliminary response to Active Mould - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment Activities during the day included: - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Disc w K&E re: trail preparation on transfer of IP - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment - Lazard re: operations in Brazil and sale process - Discussions w counsel re: GM / GECC / C&A Adversary - Update intercompany balances as of May 15, 2005 and July 31, 2005 - Host conference call re: Lear AR with Lear and C&A US Team (Lear) Activities during the day included: - Disc w Lazard re: Brazil presentation - Assist Lazard on offer letter for business in Brazil - Attend presentation to F. Macher re: Brazil business - Mtg w representatives of JPM re: site visits, general due diligence - Mtg w Capstone re: Brazil presentation - Discussion w Administrator re: sale of European business - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary

01/12/06

13.0

01/13/06

11.3

Page 41 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/16/06

HOURS 10.8

DAILY LOG Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables - Host conference call re: Lear AR with Lear and C&A US Team (Lear) Activities during the day included: - Disc w C&A US Team (AR) re: changes in Accounts Receivable balances - Read and comment on draft BBC - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Disc w counsel re: preliminary response to Active Mould - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment - Disc w K&E re: trial preparation on transfer of IP

01/17/06

12.4

01/18/06

12.1

Page 42 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/19/06

HOURS 12.2

DAILY LOG Activities during the day included: - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Disc w K&E re: trail preparation on transfer of IP - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment - Lazard re: operations in Brazil and sale process - Discussions w counsel re: GM / GECC / C&A Adversary - Update intercompany balances as of May 15, 2005 and July 31, 2005 - Host conference call re: Lear AR with Lear and C&A US Team (Lear) Activities during the day included: - Disc w Lazard re: Brazil presentation - Assist Lazard on offer letter for business in Brazil - Attend presentation to F. Macher re: Brazil business - Mtg w representatives of JPM re: site visits, general due diligence - Mtg w Capstone re: Brazil presentation - Discussion w Administrator re: sale of European business - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary Activities during the day included: - Prepare open items for week Activities during the day included: - Conference calls to discuss IP transfer - Prepare for conference calls to discuss IP transfer

01/20/06

12.1

01/21/06

0.6

01/22/06

3.2

Page 43 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/23/06

HOURS 10.9

DAILY LOG Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Trial preparation on transfer of IP - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Trial preparation on transfer of IP - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables - Host conference call re: Lear AR with Lear and C&A US Team (Lear) Activities during the day included: - Disc w C&A US Team (AR) re: changes in Accounts Receivable balances - Read and comment on draft BBC - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Disc w counsel re: preliminary response to Active Mould - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment - Disc w K&E re: trial preparation on transfer of IP - Trial preparation on transfer of IP

01/24/06

11.4

01/25/06

10.8

Page 44 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 01/26/06

HOURS 11.6

DAILY LOG Activities during the day included: - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Update and circulate TSA agreement for final review and comment - Trail preparation on transfer of IP - Mtg w representatives of JPM re: site visits, general due diligence - Prepare requested details of sale of European business for upcoming DIP amendment - Lazard re: operations in Brazil and sale process - Discussions w counsel re: GM / GECC / C&A Adversary - Update intercompany balances as of May 15, 2005 and July 31, 2005 - Host conference call re: Lear AR with Lear and C&A US Team (Lear) Activities during the day included: - Disc w Lazard re: Brazil presentation - Discussion w Administrator re: sale of European business - Discussions w counsel re: GM / GECC / C&A Adversary - Meetings w counsel re: potential expert reports due in response to GM / GECC / C&A Adversary Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Trial preparation on transfer of IP - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe Activities during the day included: - Discussions w counsel re: GM / GECC / C&A Adversary - Trial preparation on transfer of IP - Discussion w Administrator re: sale of European business - Mtg w representatives of JPM re: site visits, general due diligence - Participate on conference call to discuss IP transfer, TSA and Intercompany balances with Europe - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables - Host conference call re: Lear AR with Lear and C&A US Team (Lear)

01/27/06

10.8

01/30/06

10.9

01/31/06

12.2

TOTAL

248.0

Page 45 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS

DATE 01/02/06

HOURS 4.0

DAILY LOG Activities during the day included: - Further reviewing the Metro Detroit financial model for additional opportunities - Undertaking administrative tasks associated with the case Activities during the day included: - Undertaking administrative tasks associated with the case - Reviewing a matrix with T. Hebert on the GM headliner business at Westland - Reviewing plan for moving all GM programs out of Westland to other locations with T. Hebert - Dealing with questions from Capstone Activities during the day included: - Preparing for and attending a meeting with Chris Williams to review all outstanding issues with regards to the customer agreements - Dealing with a number of questions from Capstone - Reviewing the timing of the $17M of annual revenue Ford will resource during FY 2006 - Liaising with Brian Tinney and DCX regarding the timing of updating PO's in order that the negotiated price increases start to come through Activities during the day included: - Reviewing V229 claim with R. Robson and formulating a strategy to counter Ford's offer - Reviewing all outstanding commercial issues with GM - Dealing with questions from Capstone - Discussing latest developments with T. Hebert on Metro Detroit consolidation - Reviewing OKC closing costs

01/03/06

10.0

01/04/06

11.0

01/05/06

11.0

Page 46 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS

DATE 01/06/06

HOURS 8.5

DAILY LOG Activities during the day included: - Preparing for and attending a meeting on post production service pricing - Preparing for and attending a meeting in relation to future GM capital expenditures - Preparing for and attending a soft trim raw material indexing meeting - Preparing KZC Certificate of No Objection - Reviewing soft trim service pricing matrix Activities during the day included: - Preparing for and attending a meeting on the issues surrounding the closure of the Oklahoma City plant - Preparing for and attending a meeting with Chris Williams on the V229 claim - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Liaising with J. Smail to understand status on GM price increases Activities during the day included: - Preparing for and participating in a meeting on the Nissan and Honda customer price increases - Attending a meeting with Dennis Profitt to get an update on Hermosillo - Liaising with R. Robson on all outstanding Ford commercial issues - Reviewing soft team cap ex schedule for FY 2006 - Reviewing severance costs associated with OKC Activities during the day included: - Preparing for and participating in a meeting on actual Q4 2005 raw material costs - Preparing for and attending a meeting with Chris Williams on possible price decreases in FY 2006 - Reviewing MD&A for November 2005 - Working with cash flow team to reconcile OEM price increases

01/09/06

11.5

01/10/06

11.5

01/11/06

12.0

Page 47 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS

DATE 01/12/06

HOURS 11.0

DAILY LOG Activities during the day included: - Preparing for and participating in a meeting with Alvarez to update them on cost reduction strategies and customer agreement matters - Attended a meeting with Arthur Hariskos to understand new purchasing cost reduction initiatives - Analyzing inventory movements by plastic plant by month for FY 2004 and FY 2005 - Analyzing an obsolescence claim from a supplier that relates to the DCX fold in floor claim - Reviewing status of Ford price increases Activities during the day included: - Preparing for and participating in a meeting with Chris Williams to understand timing of future monies due from certain OEM's - Preparing for and participating in a meeting to understand where GM and DCX were in implementing pricing agreement measures - Dealing with a number of questions from Capstone - Leading two conference calls with suppliers with obsolescence claims in respect of the DCX fold in floor program - Reviewing the soft trim post production service pricing matrix Activities during the day included: - Preparing for and participating in a meeting with Chris Williams and the commercial team on Q4 2005 raw material costs - Preparing for and attending a meeting with the commercial group on the status of implementing the customer term agreements - Analyzing monthly inventory movements at all plastic plants during FY 2004 and FY 2005 - Reviewing status of Ford customer price increases with R. Robson

01/13/06

9.0

01/16/06

11.0

Page 48 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS

DATE 01/17/06

HOURS 11.5

DAILY LOG Activities during the day included: - Preparing for and attending a meeting on Nissan and Honda price increases - Attending a meeting on Oklahoma City closing costs - Drafting a letter to Ford on behalf of C. Williams in respect of the V229 and DN 186 claims - Liaising with R. Robson on status of Ford price increases Activities during the day included: - Dealing with questions from Capstone - Working with the cash flow team to reconcile forecast OEM price increases with actual monies received - Reviewing information from a supplier in respect of an obsolescence claim in relation to the DCX fold in floor claim - Liaising with B. Tinney on status of DCX price increases - Liaising with J. Smail on status of GM price increases Activities during the day included: - Preparing for and participating in a meeting with Dennis Profitt on outstanding Ford issues and inventory increases at all plastic plants - Working with the cash flow team to reconcile forecast OEM price increases with actual monies received - Dealing with questions from Capstone - Liaising with R. Robson on status of V229 claim Activities during the day included: - Preparing for and participating in a meeting re: Q4 raw material costs - Dealing with an obsolescence claim from a vendor, E.R. Wagner - Attending a meeting between Capstone and Jim Butler re: plastics December financial results - Attending a meeting between Capstone and Jeff Kies re: soft trim December financial results - Preparing for and participating in a meeting re: DCX and GM price increases

01/18/06

12.0

01/19/06

12.0

01/20/06

10.0

Page 49 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF CUSTOMER AGREEMENTS IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS

DATE 01/30/06

HOURS 11.5

DAILY LOG Activities during the day included: - Working with the cash flow team to reconcile forecast OEM price increases with actual monies received - Liaising with R. Robson on status of Ford price increases - Liaising with B. Tinney on status of DCX price increases - Liaising with J. Smail on status of GM price increases Activities during the day included: - Participating in a meeting with T. Trenary and P. Speers re: 5 year plan - Reviewing Hermosillo and Saltillo plant information in preparation for following day's plant visits - Working with the cash flow team to reconcile forecast OEM price increases with actual monies received - Talking to C. Williams on status of V229 claim - Reviewing a schedule from B. Tinney on prospective new business from DCX

01/31/06

12.0

TOTAL

179.5

Page 50 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF IN-HOUSE TOOLING OPERATION DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/02/06

HOURS 8.0

DAILY LOG Activities during the day included: - Prepare analysis of in-house tooling budget and analysis of amounts funded and to be funded - Develop Analysis to estimate ultimate collectability on existing tooling projects and activities. - Update restructuring plan for internal tooling shops. Activities during the day included: - Prepare analysis of in-house tooling budget and analysis of amounts funded and to be funded - Coordinate update of Premier Mold Active Tooling Orders, % of completion and customer delivery date. - Investigate status of C&A's GM Tooling Program, Purchase Order revisions, invoice and payment activity. Activities during the day included: - Develop Progress Billing Analysis for Internal Tooling Projects - Meeting with Capstone Advisors to review status of Open Tooling Orders - Discussions with K&E related to relief of motions Activities during the day included: - Develop Progress Billing Analysis for Internal Tooling Projects - Develop Analysis to estimate ultimate collectability on existing tooling projects and activities. - Reconciliation of C&A's GM tooling receivable balance and identification of amounts immediately due. Activities during the day included: - Meeting with BBK to review progress billing request for Premier Mold GM and DCX programs. - Discussion with Business Managers regarding capital requirements for future GM programs - Compilation of Customer related funding issues for elevation to C&A senior management.

01/03/06

11.0

01/04/06

12.5

01/05/06

13.5

01/06/06

8.0

Page 51 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF IN-HOUSE TOOLING OPERATION DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/09/06

HOURS 11.0

DAILY LOG Activities during the day included: - Reconciliation of C&A receivables balance and identification of $1.2mm of ED&D immediately due. - Meeting with C&A Commercial group to discuss active tooling projects and collectability. - Directed update of management reporting package on customer funded CAPEX, Launch & Tooling through 12/31 Activities during the day included: - Meeting with C&A Commercial group to discuss active tooling projects and collectability. - Discussion with General Motors and C&A regarding reconciliation of tooling accounts receivables - Conference call with Dura Convertible Systems to discuss payment of tooling vendor Concept Engineering. Activities during the day included: - Meeting with C&A Commercial group to discuss active tooling projects and collectability. - Discussions with plant operations and K&E regarding Excelon Energy's demand for Adequate Protection. - Setup and conducted conference call between Lazard and interested outside party. - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. Activities during the day included: - Meeting with C&A Internal Audit (S. Shoemaker) to discuss status of receivable reconciliation and response to GM/GECC adversarial motion. - Conference call with Excelon Energy and C&A plant operations responding to disputed balance and demand for adequate protection. - Phone call with EDC tooling plant re: GM payment history and status of open tooling orders.

01/10/06

13.0

01/11/06

14.0

01/12/06

13.0

Page 52 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF IN-HOUSE TOOLING OPERATION DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/13/06

HOURS 8.0

DAILY LOG Activities during the day included: - Identify in-process GM advance funding requests to be resolved outside customer agreement (i.e. after January 12th expiry). - Provide guidance to C&A purchasing regarding various supplier credit issues. - Conference call with K&E and C&A plant operations regarding Excelon Energy. Activities during the day included: - Provide C&A management with estimate of existing C&A commitments related to GM Lambda program. - Provide guidance to C&A purchasing regarding various supplier credit issues. - Conference call with K&E and C&A plant operations regarding Excelon Energy. Activities during the day included: - Prepare analysis of in-house tooling budget and analysis of amounts funded and to be funded - Discussions with SRR regarding tooling ownership and compliance with Ford Customer agreement. - Meeting with BBK to review progress billing request for Premier Mold GM and DCX programs. Activities during the day included: - Review progress billing request detail for GMX384 with C&A Program Manager (G. Fowler). - Work thru K&E to prepare response to Ford tooling ownership question. - Meeting to discuss reconciliation of DCX pre-petition tooling receivable. Activities during the day included: - Work thru K&E to prepare response to Ford tooling ownership question. - Conference call with Premier Mold to review competition status of tools, fixtures and gauges. - Meeting to discuss reconciliation of DCX pre-petition tooling receivable. - Call with D. McCaferty to discuss status of tools at TEG & EDC.

01/17/06

12.0

01/18/06

13.5

01/19/06

13.0

01/20/06

8.0

Page 53 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF IN-HOUSE TOOLING OPERATION DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/23/06

HOURS 9.0

DAILY LOG Activities during the day included: - Prepare analysis of in-house tooling budget and analysis of amounts funded and to be funded - Conference call with Premier Mold to review tool competition status. - Work with C&A purchasing to develop resin price indexing model. Activities during the day included: - Work with C&A purchasing to develop resin price indexing model. - Prepare analysis related to Lambda project capital requirements. - Direct efforts to respond to Mico Industries demand for payment based on filed liens. Activities during the day included: - Work with Fred Kinsey (C&A) to understand status of tooling purchase orders at TEG and EDC. - Meeting with C&A Internal Audit (S. Shoemaker) to discuss status of DCX receivable reconciliation. - Direct efforts to respond to Mico Industries demand for payment based on filed liens. Activities during the day included: - Work thru K&E to prepare response to Ford tooling ownership question. - Conference call with Premier Mold to review competition status of tools, fixtures and gauges. - Conference call with DCX & BBK to discuss reconciliation of pre-petition tooling receivable. - Respond to questions from Creditor Advisors, regarding status of Capital Tooling Launch funding requests. Activities during the day included: - Review Status of Completion on in-house tooling projects. - Meeting with C&A Internal Audit (S. Shoemaker) to discuss status of receivable reconciliation and response to GM/GECC adversarial motion. - Provide guidance to C&A related to $25mm of pre-petition remittance advice from DCX.

01/24/06

13.5

01/25/06

11.0

01/26/06

13.0

01/27/06

8.0

Page 54 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF IN-HOUSE TOOLING OPERATION DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/30/06

HOURS 12.5

DAILY LOG Activities during the day included: - Review Status of Completion on in-house tooling projects. - Work thru K&E to Prepare response to Ford tooling ownership question. - Prepare analysis of amounts due related to Premier Mold Gauges and Fixtures for GMX384. Activities during the day included: - Update Progress Billing Analysis for Internal Tooling Projects - Work thru K&E to Prepare response to Ford tooling ownership question. - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Work with C&A purchasing to develop resin price indexing model.

01/31/06

13.5

TOTAL

239.0

Page 55 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/02/06

HOURS 4.0

DAILY LOG Activities during the day included: - Development of assumptions for new cash flow forecast - Comparison of original cash forecast to revised forecast Activities during the day included: - Update list of open issues related to cash flow forecast - Development of 13-week cash flow forecast for 1st-quarter - Preliminary analysis of cash flow for 2nd and 3rd quarters - Development of two-week daily cash flow forecast - Analysis of prior week's actual cash flow results vs. plan Activities during the day included: - Development of 13-week cash flow forecast for 1st-quarter - Preliminary analysis of cash flow for 2nd and 3rd quarters - Review of preliminary CapEx and Restructuring Costs budgets - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances (for 2 weeks) - Analysis of DIP Budget cash flow for 2nd and 3rd quarters - Review of updated JD Power sales estimate - Discussions regarding status of OEM Price Increases Activities during the day included: - Discussions with management re 13-week cash flow forecast - Updated 13-week cash flow forecast based on discussions with management - Analysis of actual cash flow results for the 4th-quarter - Development of two-week daily cash flow forecast - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances (for 2 weeks) - Finalize new 13-week cash flow forecast for DIP lenders Activities during the day included: - Preparation of support schedules for the updated cash flow forecast - Meeting with management regarding Price Increases from GM and DCX - Meeting with management regarding Restructuring Costs - Meeting with Capstone re new 13-week cash forecast - Development of information needs for new actual reporting requirements - Development of reconciliation of new cash flow forecast

01/03/06

13.2

01/04/06

14.5

01/05/06

12.0

01/06/06

8.0

Page 56 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/09/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meeting with management regarding new 2006 Budget - Development of information as requested by Capstone - Update reporting package for new cash flow forecast - Development of Price Increase and Interest info for Budget - Initial review of weekly reporting package - Analysis of updated JD Power reconciliation report Activities during the day included: - Development of Price Increase and Interest info for Budget - Analysis of prior week's actual cash flow results vs. plan - Analysis of balance sheets accounts related to cash flow reconciliation - Discussions with Lazard and management re 2006 Budget - Preparation of information for meetings with OEM and Lender advisors Activities during the day included: - Meeting with Kraft re cash flow reporting and forecast - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Discussions with Lazard and management re 2006 Budget - Development of analysis of 14-week cash flow results - Update analysis of open Price Increase issues - Update analysis of quarterly tax payments Activities during the day included: - Preparation and meeting with management re Ford Price Increases - Meeting with SRR re cash flow forecast - Meeting with Capstone re cash flows - Discussions with management re new 2006 budget - Analysis of benefit payments made in 4th quarter - Update projection for receipts of price increases

01/10/06

13.2

01/11/06

13.7

01/12/06

12.7

Page 57 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/13/06

HOURS 8.0

DAILY LOG Activities during the day included: - Discussions with management re revised 2006 Budget - Meeting re GM and DCX price increases - Call re Price Increases for Honda and update related analysis - Analysis of various input for revised 2006 Budget - Update reconciliation of cash variances from forecast - Development of key analysis points for review of 2006 Budget Activities during the day included: - Development of preliminary reconciliation of PCB to actual cash balance - Development of preliminary two-week cash forecast - Review of actual cash flow for prior week - Analysis of update data on OEM price increases and update report - Development of updated cash tracking reporting for 1st quarter Activities during the day included: - Review preliminary narrative to revised 2006 Budget - Review of actual cash flow for prior week - Review preliminary I/S, B/S and C/F in 2006 Budget - Meeting with Lazard re: 2006 Budget - Update report on open issues re Price Increases - Development of revised weekly sales forecast - Development of information for 2006 Budget Activities during the day included: - Development of revised weekly sales forecast - Meeting with management and Lazard re: 2006 Budget - Meeting with S Shoemaker re Price Increases - Development of information for 2006 Budget - Reconciliation of sales forecast to PCB Budget - Read and comment on preliminary narrative for EBITDA in 2006 Budget - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances

01/16/06

9.0

01/17/06

13.4

01/18/06

10.0

Page 58 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/20/06

HOURS 4.0

DAILY LOG Activities during the day included: - Conference call with management to discuss 2006 Budget - Review of revised 2006 Budget and assumptions and open issues - Reconciliation of 2006 Budget to prior forecasts - Review of revised 2006 Budget and assumptions and open issues Activities during the day included: - Review of revised 2006 Budget and assumptions and open issues - Meetings with management and Lazard re 2006 Budget - Reconciliation of 2006 Budget to prior forecasts - Update info for 2006 Budget including requests for info from management - Development of data for SRR Activities during the day included: - Review of revised 2006 Budget and assumptions and open issues - Meetings with management and Lazard re 2006 Budget - Continued development of revised 26-week cash flow forecast - Reconciliation of 2006 Budget to prior forecasts - Development of preliminary two-week cash forecast - Review of actual cash flow for prior week Activities during the day included: - Development of revised 2-week cash forecast - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Analysis of balance sheet accounts in new 2006 Budget - Development of additional support info for 2006 Budget - Continued development of revised 26-week cash flow forecast - Reconciliation of new cash forecast of 2006 Budget Activities during the day included: - Continued development of revised 26-week cash flow forecast - Reconciliation of new cash forecast to prior versions - Development of supporting data for new cash flow forecast - Development of issues for reconciliation of cash forecast - Analysis of materials margin in various forecasts - Development of summary of major changes to cash flow forecast

01/21/06 01/23/06

1.0 11.2

01/24/06

14.0

01/25/06

10.7

01/26/06

11.2

Page 59 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 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 01/27/06

HOURS 1.0

DAILY LOG Activities during the day included: - Reconciliation of new cash forecast to prior versions Activities during the day included: - Analysis of sales forecast by division and country - Update open issues related to OEM Price Increases - Development of weekly vendor disbursement budget - Comparison of actual results to revised cash forecast - Comparison of receipts and vendor payments between models Activities during the day included: - Review of various supporting schedule in 2006 Budget - Development of weekly vendor disbursement budget - Review of shipments by plant and by country - Analysis of projected cost savings - Discussions with management re 2006 Budget and cash forecast - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances

01/30/06

11.3

01/31/06

13.3

TOTAL

220.4

Page 60 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/02/06

HOURS 8.1

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in and following up on discussions with Hilco and plant managers regarding the coordination of plant visits. - Participating in and following up on call with potential property tax advisor. - Participating in discussions with Gerald Jones, Fabrics Division President, regarding excess property and equipment. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in discussions with management team regarding the status of the negotiations with equipment lessors. - Preparing and analyzing debt amortization schedule for the Textron financing agreement to prepare an adequate protection proposal. - Following up on GECC equipment information request. - Participating in discussions with landlord at the Oklahoma City plant regarding the effective date of the real property lease rejection. - Participating in the preparation to reject certain office equipment leases. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the Textron negotiation strategy. - Participating in and following up on discussions with Hilco and plant managers regarding the coordination of plant visits. - Preparing and analyzing lease rejection tracking schedule. - Participating in and following up on discussions with potential purchasers of C&A excess equipment.

01/03/06

12.3

01/04/06

11.9

Page 61 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/05/06

HOURS 12.1

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the plant rationalization plans. - Participating in and following up on discussions with Hilco and plant managers regarding the coordination of plant visits. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in discussions with management and legal team regarding the future of the Oklahoma City plant. - Participating in and following up on call with potential property tax advisor. - Preparing for meeting with Textron regarding the prepetition agreement regarding equipment. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in and following up on negotiations for pricing of appraisal owned equipment in the Fabrics Division. - Participating in discussions with management team regarding the status of the negotiations with equipment lessors. - Preparing and analyzing debt amortization schedule for the Textron financing agreement to prepare an adequate protection proposal. - Following up on GECC equipment information request. - Participating in discussions with landlord at the Oklahoma City plant regarding the effective date of the real property lease rejection. - Participating in the preparation to reject certain office equipment leases. - Participating in meetings with management to advise on process of property tax preparation and choice of outside advisors.

01/06/06

8.5

Page 62 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/09/06

HOURS 12.2

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the Textron negotiation strategy. - Participating in and following up on discussions with Hilco and plant managers regarding the coordination of plant visits. - Participating in and following up on discussions with management regarding the proposed sale of the C&A Mobis Joint Venture. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in discussions with management team regarding the strategy for the Textron negotiations regarding adequate protection payments. - Reading and analyzing the Fabric Division's fixed asset subledger. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the negotiation strategy related to prepetition agreements regarding machinery and equipment. - Following up on GECC equipment information request. - Preparing an analysis of C&A retirement liabilities related to law suits of former employees. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in discussions with management team regarding the strategy for the Textron negotiations regarding adequate protection payments. - Preparing and analyzing schedules regarding C&A benefit obligations and participating in discussions with HR managers.

01/10/06

11.9

Page 63 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/11/06

HOURS 11.8

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Following up on GECC equipment information request. - Participating in discussions with management team regarding the status of the negotiations with equipment lessors. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Participating in discussions with a lessor regarding the status of the equipment rationalization plant, the public plant closures and the payment of future obligations and property tax payments. - Preparing, reviewing and discussing with management an analysis of the cash outflow associated with various home office alternatives. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Refining the Home Office Consolidation analysis and participating in discussions with management regarding alternatives. - Participating in discussions with management regarding the status of the negotiations with equipment lessors. - Reading and analyzing the Hilco engagement letter for the appraisal of the Fabric Division's fixed assets. - Participating in discussions with the financial advisors to the UCC regarding the rejection of real property leases. - Following up on GECC equipment information request. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Refining the Home Office Consolidation analysis and participating in discussions with management regarding alternatives. - Coordinating the return of office equipment associated with rejected leases. - Participating in the coordination of plant visits by an asset appraiser of the senior lenders. - Participating in discussions with management regarding the status of the negotiations with equipment lessors. - Following up on GECC equipment information request.

01/12/06

12.1

01/13/06

8.2

Page 64 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/17/06

HOURS 11.1

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Refining the Home Office Consolidation analysis. - Following up on GECC equipment information request. - Refining an analysis of C&A retirement liabilities related to law suits of former employees. - Gathering information regarding the Hermosillo financing agreement at the request of the financial advisors for the secured lenders. - Participating in discussions with management regarding the status of the negotiations with equipment lessors. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Refining the Home Office Consolidation analysis. - Participating in discussions with management regarding the status of the negotiations with equipment lessors. - Participating in discussions with the financial advisors to the senior lenders regarding the proposed sale of C&A's joint venture Mobis. - Researching the facts and circumstances regarding the fork trucks included in a prepetition lease agreement. - Participating in discussions with the financial advisors for the secured lenders regarding the Hermosillo financing agreement.

01/18/06

12.3

Page 65 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/19/06

HOURS 11.7

DAILY LOG Activities of the day - Preparing for, participating in and following up on meeting with C&A's Plastic Divisional management regarding the equipment rationalization plan. - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Refining the Home Office Consolidation analysis. - Following up on GECC equipment information request. - Refining an analysis of C&A retirement liabilities related to law suits of former employees. - Gathering information regarding the Hermosillo financing agreement at the request of the financial advisors for the secured lenders. - Participating in discussions with management regarding the status of the negotiations with equipment lessors. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Preparing for, participating in and following up on meeting with C&A's Plastic Divisional management regarding the equipment rationalization plan. - Participating in discussion with management regarding the Textron negotiation strategy. - Participating in and following up on discussions with Hilco and plant managers. - Researching the facts and circumstances regarding the fork trucks included in a prepetition lease agreement. - Reading and analyzing the revised Textron appraisal report. - Participating in discussions with management regarding the process of tracking post petition lease agreements. - Preparing and reviewing an analysis of severance and medical benefits at closing plants.

01/20/06

9.1

Page 66 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/23/06

HOURS 12.2

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the negotiation strategy for prepetition agreements involving equipment. - Participating in and following up on discussions with Hilco and plant managers. - Reading and analyzing the final TCL appraisal report. - Refining and reviewing an analysis of severance and medical benefits at closing plants. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Preparing for, participating in and follow up on a meeting with GECC and management regarding the prepetition agreements relating to machinery and equipment. - Participating in and following up on discussions with Hilco and plant managers regarding the coordination of plant visits. - Preparing for, participating in and following up on meeting with C&A's Plastic Divisional management regarding the equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Preparing for and participating in discussions with management regarding various prior transactions that may have been fraudulent conveyance. - Participating in and following up on discussions with Hilco and plant managers - Preparing for, participating in and following up on meeting with C&A's Plastic Divisional management regarding the equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment.

01/24/06

12.6

01/25/06

12.1

Page 67 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/26/06

HOURS 12.7

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Preparing and analyzing lease rejection tracking schedule. - Participating in and following up on discussions with potential purchasers of C&A excess equipment. - Reading and analysis of De Minimums Asset Sales process and developed a tracking system for all De Minimums Asset Sales. - Prepared and analyzed a schedule of post petition payments to Toyota to reconcile C&A's books and records to Toyota's books and records. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in discussion with management regarding the negotiation strategy for prepetition agreements involving equipment. - Reading and analyzing the final TCL appraisal report. - Refining and reviewing an analysis of severance and medical benefits at closing plants. - Participating in and following up on discussion with Carpet & Acoustics and Fabrics management regarding the disposition of assets. Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Following up on GECC equipment information request. - Refining an analysis of C&A retirement liabilities related to law suits of former employees. - Gathering information regarding the Hermosillo financing agreement at the request of the financial advisors for the secured lenders. - Participating in discussions with management regarding the status of the negotiations with equipment lessors.

01/27/06

9.5

01/30/06

12.4

Page 68 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES)

DATE 01/31/06

HOURS 12.1

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Following up on GECC equipment information request. - Refining the Home Office Consolidation analysis. - Refining an analysis of C&A retirement liabilities related to law suits of former employees.

TOTAL

236.9

Page 69 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) ANALYSIS AND VALIDATION OF INTERCOMPANY CLAIMS AGAINST EUROPEAN ENTITIES PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 01/02/06

HOURS 8.3

DAILY LOG Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Analyze and prepare schedule for borrowing base relating to professional fees - Substantive Consolidation analysis Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Substantive Consolidation analysis - Update professional fee presentation for Board meeting Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Substantive Consolidation analysis - Obtain detail for certain pre-petition payments - Communicate with Kurtzman Carson re: latest contract rejection analysis - Review and Update Kirkland & Ellis professional fee schedule

01/03/06

10.0

01/04/06

12.5

01/05/06

12.0

01/06/06

8.5

Page 70 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) ANALYSIS AND VALIDATION OF INTERCOMPANY CLAIMS AGAINST EUROPEAN ENTITIES PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 01/10/06

HOURS 12.0

DAILY LOG Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Update professional fee presentation for Board meeting Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Obtain and analyze detail for certain pre-petition payments - Correspond with Alvarez & Marsal Laura Yee re: intercompany claims matters - Update professional fee analysis and process fee statements for payment and correspond with various parties - Analyze and Prepare schedule for borrowing base relating to professional fees Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Correspond with Alvarez & Marsal Laura Yee re: intercompany claims matters - Update professional fee analysis and process fee statements for payment and correspond with various parties Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Work with management to obtain and clean up plant level intercompany detail for pre-petition balance analysis for European administrator - Update professional fee analysis and process fee statements for payment and correspond with various parties - Substantive Consolidation analysis - Discuss various forklift Leases for determining whether to accept or reject Leases

01/11/06

13.5

01/12/06

11.0

01/13/06

8.5

Page 71 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) ANALYSIS AND VALIDATION OF INTERCOMPANY CLAIMS AGAINST EUROPEAN ENTITIES PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 01/17/06

HOURS 10.2

DAILY LOG Activities during the day included: - Update analyses for European administrator summarizing pre-petition intercompany claims by plant and by account number - Update professional fee analysis and process fee statements for payment and correspond with various parties - Prepare summary analysis of status of professional fee payments and balances for John Boken - Analyze and prepare schedule for borrowing base relating to professional fees Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis - Obtain and analyze detail for certain pre-petition payments Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis - Obtain and analyze detail for certain pre-petition payments - Analyze and Prepare schedule for Capstone summarizing 12/31 professional fee carve out for borrowing base Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis - Discuss claims reconciliation process with KZC team members and Kurtzman Carson

01/18/06

11.8

01/19/06

11.0

01/20/06

8.4

01/23/06

9.7

01/24/06

11.5

Page 72 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) ANALYSIS AND VALIDATION OF INTERCOMPANY CLAIMS AGAINST EUROPEAN ENTITIES PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 01/25/06

HOURS 9.5

DAILY LOG Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis - Analyze and Prepare schedule for borrowing base relating to professional fees - Prepare analyses summarizing post-petition intercompany claims through December 2005 by plant and by account number for Mexico entities Activities during the day included: - Prepare analyses summarizing post-petition intercompany claims through December 2005 by plant and by account number for Mexico entities - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis Activities during the day included: - Substantive Consolidation analysis - Discuss claims reconciliation process with KZC team members Activities during the day included: - Update professional fee analysis and correspond with various parties - Substantive Consolidation analysis Activities during the day included: - Prepare analyses summarizing post-petition intercompany claims through December 2005 by plant and by account number for Mexico entities - Substantive Consolidation analysis - Prepare schedule of invoiced professional fees by month by professional through December 2005 for C&A management

01/26/06

10.7

01/27/06

8.5

01/30/06

10.8

01/31/06

10.5

TOTAL

208.9

Page 73 of 96

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

DATE 01/03/06

HOURS 12.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Talisa Shipman, C&A Lease Analyst, and Paul Wierbicki, K&E, lease issues related to Connector Park; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Talisa Shipman, C&A Lease Analyst, and Paul Wierbicki, K&E, lease issues related to Connector Park; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Talisa Shipman, C&A Lease Analyst, and Paul Wierbicki, K&E, lease issues related to Connector Park; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Refining of Cash Flow Model and supporting databases

01/04/06

14.2

01/05/06

12.0

Page 74 of 96

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

DATE 01/06/06

HOURS 8.0

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with John Emigh, C&A IT, revisions to accounts payable database; - Analyzed and gathered financial information for constituent's financial representatives; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Talisa Shipman, C&A Lease Analyst, and Paul Wierbicki, K&E, lease issues related to Connector Park; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/09/06

11.0

Page 75 of 96

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

DATE 01/10/06

HOURS 13.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Talisa Shipman, C&A Lease Analyst, Paul Wierbicki, K&E, Scott Zemnick, K&E, lease issues related to Connector Park; - Discussed with Brian Nawrocki, C&A Accounting, and Debra Johnson, C&A Payroll, processes necessary to record and report severance payments related to restructuring; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Brain Nawrocki, C&A Accounting, and Larry Newell, C&A - Nashville Controller, processes necessary to record and report disbursements related to restructuring; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/11/06

13.7

Page 76 of 96

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

DATE 01/12/06

HOURS 12.7

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Discussed with Nelson Yanick, C&A, and Michael Martin, C&A, issues related to DCX obsolescence claims; - Resolved vendor issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives; - Discussed with Wade Ross, C&A Purchasing, and Amarish Kapadia, C&A Purchasing, issues related to DCX obsolescence claims; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/13/06

8.0

Page 77 of 96

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

DATE 01/16/06

HOURS 11.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Resolved vendor payment issues; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/17/06

12.3

01/18/06

13.5

Page 78 of 96

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

DATE 01/19/06

HOURS 12.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/20/06

8.7

01/23/06

9.1

Page 79 of 96

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

DATE 01/24/06

HOURS 12.8

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/25/06

9.8

Page 80 of 96

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

DATE 01/26/06

HOURS 13.4

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

01/27/06

8.3

01/30/06

11.7

Page 81 of 96

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

DATE 01/31/06

HOURS 13.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Discussed with Brian Nawrocki, C&A Accounting, Pam Winquist, C&A Manager Capital Planning & Analysis, issues related to recording and reporting disbursements related to restructuring activities; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

TOTAL

242.2

Page 82 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY POST-PETITION CASH RECEIPTS MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/03/06

HOURS 12.9

DAILY LOG Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/3/06 - Created presentation on non-funded GM and DCX requests - Assisted John Sharpe in preparing the November DIP financials Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/3/06 - Created presentation on non-funded GM and DCX requests - Assisted John Sharpe in preparing the November DIP financials - Prepared December time descriptions for insert into fee statement Activities during the day included: - Updated binders with all hard copied Capex, Tooling & Launch requests according to OEM and program - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/3/06 - Created presentation on non-funded GM and DCX requests Activities during the day included: - Updated presentation on non-funded GM and DCX requests in preparation for KZC meeting with C&A Treasury department - Updated binders with all hard copied Capex, Tooling & Launch requests according to OEM and program - Updated funding analysis of internal tooling PO's exhibiting the amount of money left to request Activities during the day included: - Identified third party disbursements related to DCX tooling post 7/1 - Prepared a presentation for BBK which specifies the amount of internal tooling funding that C&A can pull from bank account to refund its production budget - Updated capital budget 2006 requests submitted by Hal Rogers

01/04/06

13.9

01/05/06

12.6

01/06/06

8.0

01/09/06

11.0

Page 83 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY POST-PETITION CASH RECEIPTS MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/10/06

HOURS 13.5

DAILY LOG Activities during the day included: - Identified third party disbursements related to DCX tooling post 7/1 - Prepared a presentation for BBK which specifies the amount of internal tooling funding that C&A can pull from bank account to refund its production budget - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/10/06 Activities during the day included: - Identified third party disbursements related to DCX tooling post 7/1 - Prepared a presentation for BBK which specifies the amount of internal tooling funding that C&A can pull from bank account to refund its production budget - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/10/06 - Assisted John Sharpe in preparing the November DIP financials - Prepared presentation for Bill Murphy to verify the pull back of Ford Europe funding into C&A's customer funded bank account Activities during the day included: - Identified third party disbursements related to DCX tooling post 7/1 - Prepared a presentation for BBK which specifies the amount of internal tooling funding that C&A can pull from bank account to refund its production budget - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/10/06 - Assisted John Sharpe in preparing the November DIP financials - Prepared presentation for Bill Murphy to verify the pull back of Ford Europe funding sitting in C&A's customer funded bank account - Organized C&A December related time descriptions for all professionals into common format for presentation in December Fee Statement

01/11/06

14.0

01/12/06

12.9

Page 84 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY POST-PETITION CASH RECEIPTS MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/13/06

HOURS 8.2

DAILY LOG Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/10/06 - Attended meeting with BBK to discuss pull back of DCX internal tooling funds from C&A's customer funded bank account need to refund production - Prepared presentation for Bill Murphy to verify the pull back of Ford Europe funding sitting in C&A's customer funded bank account - Organized C&A December related time descriptions for all professionals into common format for presentation in December Fee Statement - Created dynamic graphical model of plant inventory balances to identify under utilization of inventory within departments and plants Activities during the day included: - Organized C&A December related time descriptions for all professionals into common format for presentation in December Fee Statement - Updated dynamic graphical model of plant inventory balances to analyze raw material, work in process and finished good balances individually - Met with Doug Edwards of BBK to go over DCX internal tooling funding pull back for refund of C&A production budget Activities during the day included: - Spoke with Lazard about plant inventory historical balances and future projections - Aggregated internal tooling funding associated with Premier Mold to determine the amount C&A can progress bill the OEMs - Familiarized myself with the infinium database through conversations with John Emigh Activities during the day included: - Aggregated internal tooling funding associated with Premier Mold to determine the amount C&A can progress bill the OEMs - Created a schedule of Canadian AP balances net of Prepaid expenses per plant - Familiarized myself with the infinium database through conversations with John Emigh

01/17/06

12.3

01/18/06

13.2

01/19/06

12.9

Page 85 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY POST-PETITION CASH RECEIPTS MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/20/06

HOURS 8.7

DAILY LOG Activities during the day included: - Aggregated internal tooling funding associated with Premier Mold to determine the amount C&A can progress bill the OEMs - Created a schedule of Canadian AP balances net of Prepaid expenses per plant - Calculated change in weekly AR balances for Jon Emswiler Activities during the day included: - Created a schedule of Canadian AP balances net of Prepaid expenses per plant - Calculated change in weekly AR balances for Jon Emswiler - Linked the infinium (check writing) database to tooling's project accounting invoice database to assign programs to protocol funded disbursements Activities during the day included: - Created a schedule of Canadian AP balances net of Prepaid expenses per plant - Calculated change in weekly AR balances for Jon Emswiler - Linked the infinium (check writing) database to tooling's project accounting invoice database to assign programs to protocol funded disbursements Activities during the day included: - Created a report summarizing Dura Tooling requests submitted late to GM, which need to be negotiated for funding with BBK - Provided Accounts Receivable with lists of fundings related to tooling PO's which need updating within their internal database - Linked the infinium (check writing) database to tooling's project accounting invoice database to assign programs to protocol funded disbursements - Met with Al Norman from Capstone to discuss Capex, Launch and Tooling post 12/31/05 customer funding Activities during the day included: - Created a report summarizing Dura Tooling requests submitted late to GM, which need to be negotiated for funding with BBK - Created a report summarizing Springfield Tooling requests submitted late to GM, which need to be negotiated for funding with BBK - Provided Accounts Receivable with lists of fundings related to tooling PO's which need updating within their internal database

01/23/06

8.6

01/24/06

13.1

01/25/06

10.3

01/26/06

13.2

Page 86 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY DAILY POST-PETITION CASH RECEIPTS MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 01/27/06

HOURS 8.3

DAILY LOG Activities during the day included: - Created a report summarizing Dura Tooling requests submitted late to GM, which need to be negotiated for funding with BBK - Created a report summarizing Springfield Tooling requests submitted late to GM, which need to be negotiated for funding with BBK - Provided Accounts Receivable with lists of fundings related to tooling PO's which need updating within their internal database Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/30/06 - Helped aggregate Ford related tools that C&A owns - Created a report summarizing Dura tooling requests submitted late to GM, which need to be negotiated for funding with BBK Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 1/30/06 - Helped aggregate Ford related tools that C&A owns - Made final revisions to December Fee Statement and sent out copies to concerned parties

01/30/06

11.3

01/31/06

13.5

TOTAL

232.4

Page 87 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 SONDRA LAVIN ANALYST PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PREFERENCE PAYMENT ANALYSIS FRAUDULENT TRANSFER ANALYSIS

DATE 01/02/06

HOURS 3.5

DAILY LOG Activities during the day included: - Reviewed debtor's payment schedules and noted all companies with claims totaling between $5-$10 million - Created a database that described payment patterns to each company Activities during the day included: - Reviewed debtor's payment schedules and noted all companies with claims totaling between $5-$10 million - Created a database that described payment patterns to each company - Listed the top 20 vendors by payment amounts Activities during the day included: - Reviewed debtor's payment schedules and noted all companies with claims totaling between $5-$10 million - Created a database that described payment patterns to each company - Listed the top 20 vendors by payment amounts Activities for the day included: - Reviewed debtor's payment schedules and noted all companies with claims totaling between $5-$10 million - Created a database that described payment patterns to each company - Began work on C&A sub-con model Activities for the day included: - Reviewed debtor's payment schedules and noted all companies with claims totaling between $1-$5 million - Created a database that described payment patterns to each company - Continued work on C&A sub-con model Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model

01/03/06

9.0

01/04/06

8.0

01/05/06

6.0

01/06/06

8.5

01/09/06

6.5

01/10/06

8.5

Page 88 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 SONDRA LAVIN ANALYST PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PREFERENCE PAYMENT ANALYSIS FRAUDULENT TRANSFER ANALYSIS

DATE 01/11/06

HOURS 8.0

DAILY LOG Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model - Ensured information on each worksheet for the sub-con model was properly linked Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model - Ensured information on each worksheet for the sub-con model was properly linked Activities for the day included: - Continued work on the C&A sub-con model - Ensured balance sheet was "in balance" on sub-con model Activities during the day included: - Prep work for the Preference Action Conference Call - Reviewed payment patterns of C&A's top 20 vendors - Created a detailed payment analysis for one of the company's largest vendors - Reviewed Brown Corp's payment patterns for irregularities Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model - Ensured information on each worksheet for the sub-con model was properly linked Activities for the day included: - Worked on linking entity worksheets to pre and post petition pages on the sub-con model - Ensured information on each worksheet for the sub-con model was properly linked Activities during the day included: - Assisted in construction of the balance sheet for the C&A sub-con model - Reviewed the C&A sub-con model for formatting errors

01/12/06

4.0

01/13/06

8.0

01/17/06

8.5

01/18/06

8.0

01/19/06

9.0

01/20/06

2.0

Page 89 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 SONDRA LAVIN ANALYST PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PREFERENCE PAYMENT ANALYSIS FRAUDULENT TRANSFER ANALYSIS

DATE 01/23/06

HOURS 3.0

DAILY LOG Activities during the day included: - Prepared for and participated in conference call with Lymbery and Frazier re: sub-con model - Reviewed Kurtzman Carson disk for schedules and exhibits for C&A Activities for the day included: - Continued to build the sub-con model - Prepared for and participated in conference call with Frazier to discuss new formatting changes to the sub-con model - Ensured information on each worksheet for the sub-con model was properly linked Actives during the day included: - Ensured information on each worksheet for the sub-con model was properly linked - Re-linked data that had been changed in the sub-con model when reformatting Activities for the day included: - Ensured information on each worksheet for the sub-con model was properly linked - Created 46 new worksheets in the sub-con model for all non-north American nondebtors - Checked and updated the pre-petition balances on the sub-con model Activities for the day included: - Checked and updated the pre-petition balances on the sub-con model - Reviewed with D. Frazier the process for bills/approval forms and borrowing base Activities during the day included: - Checked and updated the pre-petition balances on the sub-con model Activities during the day included: - Checked and updated the pre-petition balances on the sub-con model

01/24/06

10.0

01/25/06

10.0

01/26/06

12.0

01/27/06

10.0

01/30/06

6.0

01/31/06

5.0

TOTAL

153.5

Page 90 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 LAURIE VERRY PARAPROFESSIONAL

DATE 01/11/06

HOURS 0.3

DAILY LOG Activities during the day included: - Worked on information request regarding Employment Practices Liability Insurance policy. Activities during the day included: - Worked on information request regarding Employment Practices Liability Insurance policy.

01/12/06

0.2

TOTAL

0.5

Page 91 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ALICIA ENGLUND PARAPROFESSIONAL

DATE 01/03/06

HOURS 1.5

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

01/04/06

1.0

01/05/06

0.5

01/10/06

9.0

Page 92 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ALICIA ENGLUND PARAPROFESSIONAL

DATE 01/11/06

HOURS 9.0

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

01/12/06

9.0

01/13/06

0.5

01/17/06

0.5

Page 93 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ALICIA ENGLUND PARAPROFESSIONAL

DATE 01/19/06

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

01/23/06

1.5

01/24/06

0.5

01/25/06

0.5

Page 94 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 ALICIA ENGLUND PARAPROFESSIONAL

DATE 01/26/06

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

01/31/06

9.0

TOTAL

44.0

Page 95 of 96

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG JANUARY 2006 KATHLEEN MAHON PARAPROFESSIONAL

DATE 01/03/06 01/08/06 01/10/06 01/23/06 TOTAL

HOURS 9.5 9.5 8.6 9.6 37.2

DAILY LOG Created initial schedules for the monthly invoice Began gathering data for next monthly invoice Prepared draft invoice Completed processing of final invoice

Page 96 of 96

EXHIBIT C-2 Summary of Hours Billed by Professionals and Para-professionals For the Period from February 1, 2006 through February 28, 2006
Hours February 208.00 0.50 202.50 214.50 204.10 194.70 159.20 221.10 215.10 129.60 209.50 202.30 185.10 192.90 201.00 109.50 205.50 3,055.10 Hourly Rate $685.00 $650.00 $625.00 $625.00 $495.00 $510.00 $495.00 $485.00 $465.00 $485.00 $485.00 $485.00 $445.00 $435.00 $325.00 $225.00 $225.00 Compensation February $142,480.00 325.00 126,562.50 134,062.50 101,029.50 99,297.00 78,804.00 107,233.50 100,021.50 62,856.00 101,607.50 98,115.50 82,369.50 83,911.50 65,325.00 24,637.50 46,237.50 1,454,875.50

Professional John Boken Elizabeth Kardos William Murphy David Orlofsky Daniel Kerrigan Mark Lymbery Rich Mizak Arthur Kaz Lyle Potash John Sharpe Lee Smith Jon Emswiler Tadd Crane Dana Frazier Christopher Yi Sondra Lavin Nick Riley Total for Professionals Para-professional Laurie Verry Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals and Para-professionals

1.20 36.50 37.70 4.00 79.40

$190.00 $75.00 $75.00 $75.00

228.00 2,737.50 2,827.50 300.00 6,093.00

3,134.50

$1,460,968.50

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from February 1, 2006 through February 28, 2006
February $111,406.02 12,409.84 3,907.24 5,147.62 192.00 12.00 150.90 8.50 $133,234.12

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

K&E 11262007.3

Invoices for the Period February 1, 2006 through February 28, 2006 (See Attached)

K&E 11262007.3

EXHIBIT C-3 Summary of Hours Billed by Professionals and Para-professionals For the Period from March 1, 2006 through March 31, 2006
Hours March 304.00 203.80 215.50 243.70 228.10 105.00 277.90 257.70 267.50 248.50 238.10 255.90 191.30 236.50 18.50 255.20 3,547.20 3,547.20 Hourly Rate $685.00 $625.00 $625.00 $495.00 $510.00 $495.00 $485.00 $465.00 $485.00 $485.00 $485.00 $445.00 $435.00 $325.00 $225.00 $225.00 Compensation March $208,240.00 127,375.00 134,687.50 120,631.50 116,331.00 51,975.00 134,781.50 119,830.50 129,737.50 120,522.50 115,478.50 113,875.50 83,215.50 76,862.50 4,162.50 57,420.00 1,715,126.50 (137.50) 1,714,989.00

Professional John Boken William Murphy David Orlofsky Daniel Kerrigan Mark Lymbery Rich Mizak Arthur Kaz Lyle Potash John Sharpe Lee Smith Jon Emswiler Tadd Crane Dana Frazier Christopher Yi Sondra Lavin Nick Riley Total for Professionals Prior Period Rate Adjustment Total Adjusted Professional Fees Para-professional Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals and Para-professionals

40.00 43.10 4.40 87.50

$75.00 $75.00 $75.00

3,000.00 3,232.50 330.00 6,562.50

3,634.70

$1,721,551.50

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from March 1, 2006 through March 31, 2006
March $126,413.45 13,875.99 3,002.17 25.31 124.00 30.00 54.00 8.40 $143,533.32

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

K&E 11262007.3

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

K&E 11262007.3

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

DATE 03/01/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Addressing of issues re: closing of C&A Europe transactions - Participation in meeting with C&A Restructuring Committee - Participation in meeting with C&A Compensation Committee - Follow-up on outstanding issues re: C&A pension plans - Preparation of materials for C&A Board presentation - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Conference call re: draft C&A POR term sheet and action plan - 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: - Participation in meeting with C&A Audit Committee - Finalizing of presentation materials for C&A Board meeting - Participation in C&A Board meeting - Individual discussions with C&A Board members re: case issues - Discussion with K&E re: bar date for SEC proof of claim - Meeting re: JPMorgan Luxco overdraft facility and claim - Review of summary of claims filed by OEM's - Meeting re: alternative strategies for addressing issue with CRA - Meeting re: POR term sheet and strategy for investor due diligence - 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 initial due diligence list from potential POR investor - Meeting re: draft lease restructuring proposal for transmittal to GECC - Conference call with Administrator re: status update on C&A Europe - Updating of Professional Fee Report for C&A Board - Assessing of potential issues relating to Dana Corp Chapter 11 filing - Review and revising of draft responsibility matrix for disclosure stmt - Review and sign-off on CA's for potential POR investors - Conference call with potential POR investors re: C&A business plan - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/02/06

14.0

03/03/06

12.0

Page 1 of 98

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

DATE 03/04/06

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 - Analysis of updated capex and tooling funding reports - Review of draft disclosure statement materials - Revising of draft of KZC second interim fee application - Updating of KZC objectives and action plans for week of 03/06/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of expanded due diligence list from potential POR investor - Outlining of plan for providing consistent information to investor groups - Outlining of issues and comments re: draft POR term sheet - Review of draft creditor recovery analysis - Addressing of issues relating to BBK and capex funding Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: strategy for follow-up to due diligence requests - Meeting re: draft disclosure statement and responsibilities - Conference call with potential POR investor re: due diligence request - Meeting re: CRA and Canadian Tax Court appeal process - Review and sign-off on updated 13-week cash flow forecast - Meeting with advisors to Secured Lenders re: update on C&A Europe - Phone call re: Convertibles business and Karmann litigation - Meeting re: D&O legal fees and insurance coverage - 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: claims process and strategy for developing estimates - Conference call re: disclosure statement responsibilities and priorities - Conference call with potential POR investor re: due diligence needs - Meeting re: next steps in discussions with GM on Lambda transfer - Review of draft memo to C&A Board re: D&O insurance issue - Meeting re: GECC lease restructuring discussions and issues - Review of materials re: potential funding waiver for pension plans - Addressing of issues relating to KERP limitations and commitments - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/05/06

2.0

03/06/06

12.0

03/07/06

14.0

Page 2 of 98

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

DATE 03/08/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of updated draft of POR term sheet and notation of comments - Phone call re: POR term sheet, strategy and timeline - Conference call with advisors to Secured Lenders re: POR term sheet - Addressing of outstanding due diligence needs of Committee advisors - Meeting re: process for assessing feasibility of providing lien to CRA - 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 - 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: - Conference call re: meeting with CRA and Canada DOJ - Review of issues and draft letter re: C&A Automotive Canada - Conference call re: updated POR term sheet and outstanding issues - Sign-off on 01/06 Monthly Reporting Package to DIP Lenders - Meeting re: cash flow performance and liquidity issues - Meeting re: status of resolution of outstanding pre-petition A/R issues - Conference call re: update on status of C&A Brazil sale process - Meeting re: revenue opportunities and commercial issues 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: - Conference call with advisors to Secured Lenders re: POR term sheet - Review of matrix outlining issues to resolve with each OEM - Sign-off on 01/06 Monthly Reporting Package to DIP Lenders - Review of initial preliminary claims estimates by category - Meeting re: action plan and timeline for claims analysis - Meeting re: update on GECC A/R reconciliation and true-up process - Conference call with advisors to Committee re: POR term sheet - Review of revised term sheet from potential POR investor - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/09/06

12.0

03/10/06

6.0

Page 3 of 98

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

DATE 03/11/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of outstanding issues with revised POR term sheet - Assessment of debt ratios under current proposed POR term sheet - Analysis of updated actual to forecast cash flow reports - Initial outlining of strategy for discussions with OEM's re: POR - Resolution of various administrative issues relating to C&A case Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Outlining of strategy for discussions with OEM's re: POR - Review of proposed draft letter to CRA re: C&A Automotive Canada - Outlining of liquidity questions for resolution with KZC cash team - Review of materials in preparation for 03/13/06 mgmt off-site meeting - Updating of KZC objectives and action plans for week of 03/13/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of materials in preparation for C&A senior mgmt meeting - Participation in C&A senior management off-site meeting - Phone call re: CRA visit to C&A facility in Canada - Phone call re: strategy for addressing issues with CRA - Planning for on-site due diligence session with potential POR investor - Discussion with CFO re: hiring strategy, plans and issues - Conference call with Committee advisors re: due diligence issues - Review of materials re: preliminary operating results for 02/06 - 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 CRA information request and outlining of comments - Conference call re: status of POR term sheet and ongoing strategy - Revising of MDA relating to 01/06 financial statements - Addressing of issues re: resolution of Mercedes pre-petition A/R - Phone call with Lazard re: outstanding Committee information request - Conference call re: update on claims analysis and estimating process - Revising of agenda for upcoming meetings with potential POR investor - Phone call re: Ford letter relating to expiration of certain terms - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/12/06

2.0

03/13/06

12.0

03/14/06

14.0

Page 4 of 98

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

DATE 03/15/06

HOURS 16.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of draft response to Ford re: expiration of certain terms - Meeting re: Chapter 11 filing of EPP and related issues - Review of draft letter to CRA re: response to information request - Conference call re: status of investor response to POR term sheet - Meeting with CEO and CFO re: tooling management and cash flows - Planning for 03/16/06 due diligence meetings with potential investor - Meeting re: action plan and timeline for balance sheet forecast - Participation in preview due diligence meeting with potential investor - 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: - Participation in due diligence presentations to potential POR investor - Review of updated term sheet from potential POR investor - Conference call with advisors to potential POR investor re: term sheet - Updating of outline of OEM POR negotiation issues - Phone calls re: providing of lien to CRA on certain Canadian assets - Assessment of Lear situation and consideration of credit risks - Addressing of issues relating to 01/06 MDA and Board package - 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: - Conference call re: going-forward strategy for POR term sheet - Coordination of activities re: POR term sheet and interested parties - Review and revising of draft 01/06 Professional Fee Report - Follow-up on outstanding due diligence questions of potential investor - Review of draft generic POR term sheet for interested parties - Updating of MDA relating to 01/06 operating results - Addressing of issues re: BBK due diligence on forecasted revenues - Conference call re: strategy for 03/21/06 meeting with DOJ / SEC - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/16/06

14.0

03/17/06

8.0

Page 5 of 98

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

DATE 03/18/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Drafting of materials for 03/21/06 meeting with DOJ / SEC - Review of term sheet summary prepared by K&E - Review of updated creditor recovery analysis - Analysis of updated actual to forecast cash flow reports - Assessment of status and alternatives re: CRA issue Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call re: agenda / responsibilities for 03/20/06 presentation - Conference call re: current term sheet and strategy for OEM meetings - Review and comment on draft materials for 03/20/06 presentation - Review of action plan / responsibilities from 03/13/06 mgmt meetings - Revising of agenda for 03/22/06 in-person meeting with Administrator Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Video conference due diligence presentation to potential POR investor - Conference call re: 03/21/06 meeting with DOJ / SEC - Conference call re: POR term sheet issues and strategy - Meeting re: Lear receivables exposure and risk mitigation alternatives - Review and sign-off on 01/06 Financial Results package for C&A Board - Meeting re: resin strategy, cost savings and outstanding due diligence - Review and sign-off on C&A Monthly Operating Report for 02/06 - Meeting re: outstanding pre-petition A/R and recovery strategies - Meeting re: status of Ford relationship and post-03/31/06 risks - 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 DOJ / SEC - Phone call with advisor to Secured Lenders re: lien request from CRA - Meeting with CFO re: strategy for mitigating Lear receivables risk - Review of transmittal re: ruling from Canadian judge on TRO - Assessment of alternatives given Canadian court ruling in CRA matter - Meeting with CEO re: CRA, alternatives and risk considerations - Meeting re: status of funding of in-house tooling costs from DCX - Participation in conference call with C&A Restructuring Committee - Review of additional analyses requested by potential POR investor - Providing guidance to K&E and KZC professionals on various issues

03/19/06

2.0

03/20/06

12.0

03/21/06

12.0

Page 6 of 98

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

DATE 03/22/06

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 materials in preparation for meeting with Administrator - Meeting with Administrator re: status of C&A Europe and action plan - Conference call re: updated capex, tooling and launch cost forecast - Participation in C&A senior management meeting via teleconference - Conference call re: M&A process, anticipated offers and strategy - Review of suggested letter to Administrator re: claims management - 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: - Review of transmittal from Administrator re: proposed claims process - Phone call re: status of action plan relating to exit financing - Review of letter from IP consultant re: strategy for managing IP assets - Review of correspondence with Lear re: current A/R position - Phone call with CFO re: strategies for mitigating Lear A/R risks - Analysis of indication of interest letters from potential POR investor - Conference call with actuary re: pension funding calculations - Conference call re: POR developments and action plan - 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 initial draft of update presentation re: C&A Europe - Conference call re: refinements to bid letter from interested party - Analysis of summary breakdown of anticipated cash at emergence - Conference call re: assessment of indicative offers / POR action plan - Phone call with potential POR investor re: addendum to indicative offer - Phone call re: update on Lear situation and risk mitigation alternatives - Assessment of CRA issue and review of alternatives for resolution - 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

03/23/06

10.0

03/24/06

12.0

Page 7 of 98

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

DATE 03/25/06

HOURS 4.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone call re: suggestions for update presentation on C&A Europe - Review of updated disclosure statement and outstanding issues - Analysis of updated actual to forecast cash flow reports - Outlining of discussion points for 03/26/06 call with C&A mgmt team - Updating of KZC objectives and action plans for week of 03/27/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Conference call with C&A mgmt team re: POR update and action plan - Addressing of issues re: response to CRA information request - Updating of issues with each OEM for resolution in POR process - Review of updated information re: capex and tooling funding issues - Analysis of summary 02/06 plant-by-plant revenue and EBITDA data Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Coordination of due diligence responses to potential POR investors - Participation in C&A senior management meeting - Planning for management presentations to potential POR investors - Meeting re: response to CRA information request and related issues - Meeting with CEO re: status of M&A effort relating to Convertibles - Meeting with CEO re: status of M&A effort relating to Fabrics - Preparation of materials for 03/29/06 C&A Board conference call - Participation in conference call with C&A Restructuring Committee - 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 and revising of presentation re: C&A Europe update and status - Participation in meeting with GM re: status of restructuring process - Participation in meeting with DCX re: status of restructuring process - Meeting re: status of tooling funding from GM, DCX - Meeting re: strategy for resolving outstanding cash flow issues - Coordination of due diligence response to potential POR investor - Conference call re: strategy and action plan for exclusivity extension - Participation in meeting with Ford re: status of restructuring process - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/26/06

2.0

03/27/06

14.0

03/28/06

12.0

Page 8 of 98

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

DATE 03/29/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Phone call re: exit financing discussions and timeline for proposals - Review of draft letter to Administrator re: proposed claims process - Revising of MDA relating to 02/06 financial results - Review of proposed capex funding repayment plan for GM - Meeting re: objectives and strategy for managing tooling activities - Review of initial draft of PBGC presentation for 04/04/06 - Phone call with potential POR investor re: due diligence action plan - 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 and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Phone call with agent for Secured Lenders re: case developments - Conference call re: objectives and strategy for 04/05/06 SEC meeting - Review of updated presentation re: status of C&A Europe - Meeting re: update on due diligence responses to potential investors - Sign-off on 02/06 Monthly Reporting Package to DIP Lenders - Meeting re: outstanding Ford, GM and DCX commercial 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: - Phone call re: letter to Administrator on proposed claims process - Review of draft Fabrics wind-down plan and responsibilities - Meeting re: Fabrics wind-down plan and responsibilities - Participation in meetings re: responses to due diligence questions - Outlining of presentation for 04/05/06 meeting with SEC - Meeting re: preparation of presentation for 04/05/06 meeting with SEC - Phone call re: research relating to proposed resin purchase strategy - Review and revising of updated presentation for 04/04/06 PBGC mtg - Leadership of daily restructuring issues meeting with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

03/30/06

12.0

03/31/06

10.0

TOTAL

304.0

Page 9 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/01/06

HOURS 13.2

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - December financial statement review - Review and discuss draft asset disposal policy - Meeting with Trenary, Keis and Stema re aged AR for GST and next steps - Canada GAAR matter follow up - Tooling analysis and discuss information required for estimating funding needs - Follow up re Capstone information request for December 2005 financial statement review Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with BBK re receivable remittance issues - Prep for GECC meeting on Monday - Meeting with Capstone re borrowing base - Canada GAAR matter follow up - Tooling analysis and discuss information required for estimating funding needs - Borrowing Base analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Mercedes AR collection follow up - Accounts receivable meeting with T Trenary re process and status - Prep for GECC meeting on Monday and GE proposal letter - Meeting with Capstone re borrowing base - Due diligence data request follow up - Tooling analysis and discuss information required for estimating funding needs - Read and draft comments re Canada GAAR appeal

03/02/06

12.6

03/03/06

8.7

Page 10 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/06/06

HOURS 10.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Mercedes AR collection follow up - Accounts receivable meeting with T Trenary re process and status - Prep for GECC meeting on Monday and GE proposal letter - BBK Business Plan Review - ATB analysis and follow-up re missing remittance info - Meeting with K&E and Lazard re due diligence list review and follow up - Tooling analysis and discuss information required for estimating funding needs - Canada GAAR matter follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of C&A - FY 2006 - 2010 Business Plan and Weekly Cash Flow Forecast through June 30, 2006 - Follow up re C&A - Repayment Proposal for GM Capex & Launch Funding - Analysis of borrowing base trends - ATB analysis and follow-up re missing remittance info - Call to discuss interested investor due diligence request - Tooling analysis and discuss information required for estimating funding needs - Cash flow forecast review with Capstone Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Weekly borrowing base review and analysis - Follow up re C&A - Repayment Proposal for GM Capex & Launch Funding - follow up with GECC re true-up payment and status of Mercedes payment on prep-petition AR - Meeting with Stikeman and Alaine re prep for CRA meeting - Meeting in Ottawa with CRA, DOJ, C&A and Stikeman re CAC

03/07/06

12.8

03/08/06

10.4

Page 11 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/09/06

HOURS 11.1

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Weekly borrowing base review and analysis - Follow up re C&A - Repayment Proposal for GM Capex & Launch Funding - Meeting with T Trenary and Byrne re status - Meeting with T Treneary re cash reconciliation - 5 year plan due diligence follow up re OE advisors - Review and analysis of January financial statements - Review and draft comments re January MD&A - Canada GAAR matter follow up re information and lien requests by CRA Activities during the day included: - Weekly borrowing base review and analysis - Analysis of accounts receivable actions for collection - Follow up regarding various due diligence requests - 5 year plan due diligence follow up re OE advisors - Review and draft comments re January MD&A Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Weekly borrowing base review and analysis - Analysis of accounts receivable actions for collection - Meeting with Capstone re open information requests - C&A Automotive tax claim follow up re Textron/CRA - Analysis of actual cash flow results and reconcile to EBITDA - Review and analysis of the January MDA and draft changes - Canadian GAAR matter lien proposal follow up and discussions with JP Morgan Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Restructuring expense analysis - Meeting with Capstone re Canada GAAR matter and NOL summary - Meeting with BBK re POR scenario and first half cash flow forecast - Review and analysis of responses to information requests - Analysis of January Plastics MD&A - Analysis of actual cash flow results and reconcile to EBITDA - Discuss professional fee accrual analysis with Matti - Draft changes to Canada GAAR matter lien proposal and supporting memo

03/10/06

4.0

03/13/06

12.3

03/14/06

14.3

Page 12 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/15/06

HOURS 13.9

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Meeting with A&M re actual results and cap ex - Meeting with Capstone re Canada GAAR matter and NOL summary - Analysis of BBK cash flow sensitivity and meeting with BBK re BBK cash flow sensitivity analysis - Canada GAAR matter follow up re lien proposal - Meeting with Capstone and C&A re December results - Tooling working capital analysis work session with Trenary - January MD&A review and draft changes - Analysis of actual cash flow results and reconcile to EBITDA - Discuss professional fee accrual analysis with Matti - Meeting with Trenary re working capital assumptions for senior mgt presentation on Thurs Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Work session with M Ripper regarding presentation of Tooling status and recommended next steps - Meeting with SRR re 1st quarter cash flow and reconciliation to EBITDA - BBK meeting re capital structure at exit - CRA lien proposal draft follow up - Meeting with Capstone and C&A re December results - Tooling working capital analysis work session with Trenary - Work session with M Masonovitch re January MDA - Analysis of preliminary February results and summary Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Work session with M Ripper regarding presentation of Tooling status and recommended next steps - BBK follow up re due diligence of 2006 and 5 year plan - Meeting re Lear AR Exposure - CRA lien proposal draft follow up - Meeting with Capstone and C&A re December results - Work session with M Masonovitch re January MDA - Analysis of preliminary February results and summary

03/16/06

12.7

03/17/06

8.7

Page 13 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/20/06

HOURS 11.2

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of Tooling status and recommended next steps - Lear receivable collection meeting - CRA lien proposal follow up - Canada GAAR matter follow up - 3rd Qtr cash flow analysis - Analysis of preliminary February results and summary Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Analysis of Tooling status and recommended next steps - Lear receivable collection meeting - Canada GAAR matter follow up - 3rd Qtr cash flow analysis - Analysis of preliminary February results and summary - AON pre meeting for insurance update meeting next day Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Nissan AR reconciliation discussion with S Hollis - AON insurance status meeting - Review BBK POR scenario and discuss with B Byrne - Canada tax matters follow up - 3rd Qtr cash flow analysis - Analysis of preliminary February results and MD&A - Cost savings review meeting with BBK and SRR Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Tooling follow up - Review BBK POR scenario and discuss with B Byrne - GM and DCX price increase and retro payments - Discuss CRA lien proposal with M Carmel and draft changes - Tel call with C Rand re Canada GAAR matter status - Meeting with Capstone re Canada status and 2006 due diligence status - Analysis of preliminary February results and MD&A - Canada GAAR matter follow up re CRA information request

03/21/06

12.8

03/22/06

13.1

03/23/06

12.9

Page 14 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/24/06

HOURS 8.2

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Tooling follow up - Borrowing base analysis - Discuss CRA lien proposal with M Carmel and draft changes - Analysis of preliminary February results and MD&A - Canada CRA information request analysis and conf call with Stikeman;

TOTAL

203.8

Page 15 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/01/06

HOURS 11.0

DAILY LOG Activities during the day included: - Meeting the Restructuring Committee; - Call with Kirkland regarding the Liquidation Analysis for the total company and insurance proceeds issues; - Meeting with Kirkland and the General Counsel to discuss the GECC lease settlement proposal; - Reviewed and revised presentation to the Board of Directors; Activities during the day included: - Meeting with Alvarez and the Commercial team to discuss the 2006 - 2010 sales projections and the supporting detail; - Meeting with the CFO and Alvarez regarding the takeaway programs and their profitability; - Call with Lazard regarding the 2005 actual results; - Meeting with the General Counsel and McDonald Hopkins regarding a global settlement proposal with GECC; - Meeting with senior management and Kirkland to discuss the GECC global settlement proposal; - Meeting with HR to discuss KERP issues; - Meeting with Alvarez and the Commercial team regarding the sales forecast. Activities during the day included: - Read and revised global settlement proposal for GECC; - Call with BBK regarding vendors issues; - Call with Capstone to review the DCX soft trim programs and the analysis of projected contribution margins and capital needs; - Meeting with HR to review the KERP schedule and proposed modifications; - Call with Kirkland regarding the total company liquidation analysis and personnel issues; Activities during the day included: - Meeting with GECC and general counsel to discuss the business plan and the proposed global settlement involving the A/R securitization, Hermosillo and the equipment leases; - Calls with Lazard and potential investors regarding POR term sheets; - Reviewed POR term sheets with potential investors; - Calls with Kirkland regarding the POR term sheet with proposed investors

03/02/06

10.0

03/03/06

8.0

03/06/06

11.0

Page 16 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/07/06

HOURS 12.0

DAILY LOG Activities during the day included: - Call with potential investors to discuss their due diligence request; - Call with Kirkland, potential investor, Fried Frank and Lazard to discuss the POR term sheet; - Reviewed draft Disclosure Statement; - Reviewed analysis of GECC leases, sensitivity analysis of the settlement options and discussed restructuring proposals; - Call with Lazard to discuss the 2007 - 2010 balance sheet and cash flow along with key assumptions; - Call with Lazard and Kirkland to discuss the M&A process, the sale of Fabrics and the sale of convertibles. Activities during the day included: - Call with Akin, Alvarez, Chanin, Lazard and Kirkland to review the POR term sheet; - Call with Wachtell, Capstone, JPM, Lazard and Kirkland regarding the POR term sheet; - Call with Chanin and Lazard regarding due diligence requests; - Call with Lazard regarding the Exit Facility; - Meeting with management to review the potential investors due diligence requests; Activities during the day included: - Calls with Kirkland and Lazard regarding Summary Term Sheet for Proposed Restructuring; - Reviewed analysis of the GECC lease restructuring proposal and had a call with Kirkland and the general counsel regarding strategy; - Meeting with SRR, Kraft and the CFO to discuss the 2006 - 2010 Business Plan and the weekly cash flows; - Call with Lazard regarding the working capital analysis and the key assumptions; - Reviewed investor due diligence list and gathered the requested information; - Prepared a summary of the OEM financial issues outstanding and analyzed the potential requests of the OEMs in the proposed POR term sheet;

03/08/06

12.0

03/09/06

12.0

Page 17 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/10/06

HOURS 8.0

DAILY LOG Activities during the day included: - Call with Wachtell, Capstone and Kirkland regarding the Summary Term Sheet for Proposed Restructuring; - Call with Akin, Alvarez, Chanin and Kirkland regarding the Summary Term Sheet for Proposed Restructuring; - Reviewed sensitivity analysis for various GECC proposed global settlement options; - Reviewed potential investor due diligence request list and gathered the requested information; - Reviewed and revised the analysis of the OEM financial issues outstanding and potential requests of the OEMs as part of Summary Term Sheet for Proposed Restructuring; - Reviewed the working capital analysis and had discussions with Lazard regarding assumptions and the peer group information; Activities during the day included: - Calls with accounting department regarding requests for information from Chanin; - Gathered information in response to Chanin's information requests; Activities during the day included: - Calls with Lazard and Chanin regarding valuations, sources and uses at emergence and open information request items; - Meeting with the DCX commercial team regarding the Lear takeaway programs and projected profitability; - Call with potential investor regarding due diligence items; - Call with Lazard to discuss the 2006 - 2010 financial projections and discuss the working capital need; - Call with Subaru Purchasing group and the Subaru commercial team regarding the status of the POR, the emergence timeline and other Chpt. 11 issues;

03/11/06

2.0

03/13/06

12.0

Page 18 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/14/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with Plastics management to discuss due diligence request from a potential investor and prepare for management presentations; - Meeting with senior management to review the plant closure and consolidation analysis for the due diligence meeting with potential investors; - Call with the general counsel and Kirkland regarding GECC lease negotiations; - Meeting with senior management regarding the sale of specific plants and the presentation of plant specific data for the meetings with the potential investor; - Prepared a summary of the due diligence information in preparation for meetings with a potential investor; - Meeting with general counsel and the Chief Engineer regarding the sale of Mobis JV and I/P issues; Activities during the day included: - Reviewed the commercial group presentation for potential investors and discussed modifications with the commercial team; - Meeting with the President of Plastics to discuss his presentation to the potential investors; - Meetings with representatives of the potential investor groups to review due diligence information and address questions related to the financial projections, sales forecasts, relationships with the OEMs, personnel issues and cost reductions; - Meeting with the CFO regarding the upcoming meeting with the potential investors and key issues; Activities during the day included: - Calls with Lazard and Kirkland regarding non binding offers of interests; - Calls with GECC regarding lease negotiations; - Reviewed schedule of new hires and had discussions with HR regarding the schedule and other personnel issues; - Call with Lazard and Chanin regarding Chanin's information requests; - Meeting with general counsel regarding the Lambda settlement issues; - Meeting with accounting department to review information for a call with potential investor;

03/15/06

12.0

03/22/06

12.0

Page 19 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/23/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with potential investor and senior management regarding due diligence request list and Jan/Feb actual results; - Meeting with senior management and Kirkland regarding the GECC lease issues and negotiating strategy; - Call with Lazard to review the working capital analysis and key assumptions; - Call with Kirkland and senior management regarding pension issues; - Call with senior management, Kirkland and Lazard regarding non binding letters of interest Activities during the day included: - Call with Lazard regarding the working capital analysis; - Meeting with general counsel regarding pension issues and the POR recovery analysis; - Meeting with the Accounting department to review due diligence information requests; - Calls with potential investors regarding the status of the due diligence information; - Call with GECC regarding potential global settlement options Activities during the day included: - Calls with senior management regarding offer from potential investor and preparations for their due diligence; - Gathered information in response to due diligence request from a potential investor

03/24/06

8.0

03/26/06

2.0

Page 20 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/27/06

HOURS 13.0

DAILY LOG Activities during the day included: - Meeting with senior management, Lazard and Kirkland regarding the offers for the Convertibles business; - Meeting with senior management, Lazard and Kirkland regarding the OEM meetings to discuss the POR term sheet; - Meeting with soft trim to discuss the liquidation of fabrics; - Reviewed and revised the presentation to the OEMs to discuss the POR term sheet; - Call with the commercial team to discuss the Past Model Service business plan; - Meeting with senior management to review the due diligence request list for potential investors; - Call with Lazard and potential investor to discuss due diligence items Activities during the day included: - Call with Plastics management regarding the Past Model Service business plan; - Call with Lazard and Kirkland regarding the M&A process; - Meeting with the general counsel regarding personnel issues; - Meeting with Capstone to discuss the Mobis JV sale, SERP status and personnel issues; - Meeting with Purchasing regarding purchased component parts and due diligence issues; - Reviewed due diligence information requests from potential investor and gathered the data; - Meeting with senior management to discuss the liquidation of Fabrics;

03/28/06

13.0

Page 21 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/29/06

HOURS 12.5

DAILY LOG Activities during the day included: - Meeting with the Commercial group regarding due diligence info for potential investors; - Meetings with Plastics management to discuss manufacturing plan for producing Past Model Service business parts; - Meeting with the Commercial team to discuss Past Model Service business plan; - Reviewed Honda R&D agreement regarding financial issues and commitments; - Call with potential investor regarding due diligence requests; - Reviewed schedule of hiring's and terminations since February 1, 2006 and had a meeting with HR and the general counsel; - Reviewed customer funded capital expenditures analysis and projected repayment schedule; Activities during the day included: - Meeting with Purchasing, general counsel and ACT Technology to discuss the alternative resin sourcing strategy, understand the background of ACT and understand their capabilities; - Call with Lazard to review information for the 2006 - 2010 balance sheet and cash flow projections; - Meeting with Accounting management to review the due diligence requests from a potential investor regarding the 2006 - 2010 income statement; - Meeting with the Commercial group to review the due diligence information; - Meeting with the President of Plastics to discuss the manufacturing plan to produce the Past Model Service parts in the forecast; - Call with the Commercial team to discuss the wind down of Fabrics

03/30/06

12.0

Page 22 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/31/06

HOURS 9.0

DAILY LOG Activities during the day included: - Meeting with senior management and the Commercial team to review due diligence items for a potential investor, specifically, the Past Model Service business plan, targeted future programs and price down analysis; - Meeting with senior management to review the capital expenditure forecast as part of the due diligence requested by potential investors; - Meeting with senior management and Purchasing to review alternate resin sourcing strategies, risks and opportunities and strategies for implementation; - Meeting with the general counsel regarding the Lambda settlement issues; - Meeting with HR regarding new hires and terminations since February 1, 2006; - Reviewed the Fabrics wind down plan and had a meeting to review the key assumptions

TOTAL

215.5

Page 23 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/01/06

HOURS 8.8

DAILY LOG Activities during the day included: - Preparation for, and participation in, conference call re M&A and POR status - Preparation for, and participation in, conference call re claims status - Preparation for restructuring committee conference call - Preparation of materials for board of directors meeting Activities during the day included: - Meeting with UCC advisors and C&A commercial re 5 year plan revenues - Conference call re tax issues - Review and send responses to information requests Activities during the day included: - Status update meeting re POR and pending information requests - Review OEM claims data and discuss with C&A staff - Review data relating to diligence requests Activities during the day included: - Review diligence materials - Review substantive consolidation request and related responses Activities during the day included: - Preparation of presentation materials re business plan - Review diligence materials - Review substantive consolidation request and related responses Activities during the day included: - Discussion with SRR re information requests - Preparation of presentation materials re business plan - Send information for diligence data room Activities during the day included: - Preparation for, and participation in, conference call re M&A and POR status - Claims status update meeting with C&A staff and K&E - Meeting with BBK re information requests and POR analysis - Conference call with UCC counsel re pensions - Meeting with lender advisors re information requests - Meeting re diligence information requests

03/02/06

11.4

03/03/06

6.9

03/04/06

1.7

03/05/06

2.5

03/06/06

9.4

03/07/06

11.7

Page 24 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/08/06

HOURS 11.3

DAILY LOG Activities during the day included: - Review status of numerous information requests - Conference call re disclosure statement update - Meeting with C&A and K&E staff re pension issues - Preparation of presentation materials re business plan Activities during the day included: - Meeting to review claims estimate status - Meeting with BBK and C&A re 5 year plan diligence - Review information and send to OEM advisors - Review diligence materials Activities during the day included: - Preparation of presentation materials re business plan - Review and send information re UCC substantive consolidation request - Internal discussions re plant consolidations Activities during the day included: - Preparation of presentation materials re business plan Activities during the day included: - All day diligence meetings with prospective investor and C&A management - Meeting with BBK re business plan and POR status Activities during the day included: - All day diligence meetings with prospective investor and C&A management - Update call re OEM claims - Preparation of presentation materials re business plan Activities during the day included: - All day plant visits and diligence meetings with prospective investor and C&A management - Review 5 year plan assumptions with BBK and C&A management Activities during the day included: - Preparation for Monday diligence call with prospective investor - Review and comment re presentation materials

03/09/06

12.1

03/10/06

6.6

03/11/06

0.8

03/15/06

11.6

03/16/06

12.4

03/17/06

8.7

03/19/06

3.6

Page 25 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/20/06

HOURS 9.6

DAILY LOG Activities during the day included: - Diligence meetings with prospective investor and C&A management - Internal meetings re strategic synergies - Analysis of 5 year plan purchasing savings - Conference call re pensions Activities during the day included: - Preparation of presentation materials re business plan - Discussions with prospective investors re diligence materials Activities during the day included: - Meeting with lender advisors re information requests - Meeting with OEM advisors re cost saving initiatives - Meeting re pension issues - Preparation of presentation materials re business plan Activities during the day included: - Preparation for, and participation in, status update call re pension waiver application - Preparation for, and participation in, diligence call with prospective investor - Review and send information in response to diligence requests Activities during the day included: - Meeting re U.S. and Canada pension issues - Preparation of presentation materials re business plan - Analysis and discussions re working capital Activities during the day included: - Preparation for, and participation in, call regarding diligence materials for prospective investor - Analysis and discussions re working capital Activities during the day included: - Diligence call with prospective investor - Calls with actuary re pension issues - Meeting with UCC advisors re information requests - Preparation of presentation materials re business plan

03/21/06

12.1

03/22/06

11.5

03/23/06

12.2

03/24/06

7.4

03/26/06

2.5

03/27/06

10.7

Page 26 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/28/06

HOURS 11.3

DAILY LOG Activities during the day included: - Meeting with C&A re purchasing initiatives - Preparation of presentation materials re business plan - Preparation of pension presentation and related discussions Activities during the day included: - Meeting re claims estimates - Preparation for, and participation in, joint session with UCC and lender advisors re cost reduction initiatives - Review diligence materials Activities during the day included: - Preparation for, and participation in, management meetings re business plan manufacturing cost savings initiatives - Preparation for, and participation in, management meetings re business plan purchasing savings initiatives Activities during the day included: - Preparation for, and participation in, management meetings re business plan manufacturing cost savings initiatives - Preparation for, and participation in, management meetings re business plan purchasing savings initiatives

03/29/06

11.3

03/30/06

10.4

03/31/06

9.6

TOTAL

228.1

Page 27 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/01/06

HOURS 10.0

DAILY LOG Activities on this date included: - Work on pricing analysis for M. Lymbery - Began to gather data and information on substantive consolidation requested by Unsecured Creditors Committee, including: intercompany loan balances, organizational charts, bank account information, cash management systems, A/R and A/P policies, and the like. Activities on this date included: - Continued to gather data and information on substantive consolidation requested by Unsecured Creditors Committee, including: intercompany loan balances, organizational charts, bank account information, cash management systems, A/R and A/P policies, and the like. - Summarized data on $216 million of OEM claims per request of J. Boken (KZC) and R. Schrock (K&E). Activities on this date included: - Continued to gather data and information on substantive consolidation requested by Unsecured Creditors Committee. - Gather data and information on substantive consolidation requested by potential investor. - Preparation of summary schedule of OEM supplier claims. Initial estimate of value was approximately $216 million. Activities on this date included: - Preparation for and participation in conference call per substantive consolidation. - Work on GMAC Commercial Finance claim. - Preparation for and participation in conference call with counsel and professionals re: data request list from potential investor and establishment of procedures for establishing a data request room. - Work on substantive consolidation model.

03/02/06

2.8

03/03/06

9.0

03/06/06

9.4

Page 28 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/07/06

HOURS 9.0

DAILY LOG Activities on this date included: - Preparation for and participation in claims conference call to discuss claims estimates, large unresolved claims, Canadian claims, equipment lessor claims, and leases. - Preparation for and participation in conference call per substantive consolidation. - Research on Canadian cash management system as it pertains to claims validity. Conference calls with debtor representatives. Activities on this date included: - Preparation for call with team re: substantive consolidation model and changes to equity roll-up on 20 plus non-debtors tabs. - Pulled information per investor data request. Activities on this date included: - Worked to reconcile discrepancies in non-debtor balance sheets for subcon model. - Assist in the collection of data for liquidation analysis. - Analyzed pre-petition company balances and researched any inconsistencies Activities on this date included: - Continued to work to reconcile discrepancies in non-debtor balance sheets for subcon model. - Discussed and presented information consolidated balance sheets for liquidation analysis. - Continued to analyze pre-petition balances and researched any inconsistencies. Activities on this date included: - Work on substantive consolidation model: summary tables dealing with the distribution of funds to intercompany accounts. - Work on substantive consolidation model: summary tables dealing with the secured creditors. - Work on substantive consolidation model: summary tables dealing with the distribution of funds to unsecured third-party debtors.

03/08/06

6.3

03/09/06

9.0

03/10/06

8.4

03/13/06

9.6

Page 29 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/14/06

HOURS 9.0

DAILY LOG Activities on this date included: - Work on substantive consolidation model: summary tables dealing with non-debtor entities. - Work on substantive consolidation model: began work on modeling allocation of secured debt to individual debtors. - Work on substantive consolidation model: reconciliation of summary tables with detailed sheets. Activities on this date included: - Communications with debtors re: Mexican legal entity and other non-debtor balance sheets. - Preliminary analysis of information received from debtors. Activities on this date included: - Began to analyze preliminary Mexican intercompany balance sheets received from debtors. Activities on this date included: - Responded to inquiries from team re: substantive consolidation model. Activities on this date included: - Wrote narrative for Disclosure Statement on payments made by the Company in the 90 days prior to filing and one year for insiders. Activities on this date included: - Work on Mexican non-debtor balance sheets in substantive consolidation model. - Communications with debtors re: balance sheets. Activities on this date included: - Discussions of subcon model with team. - Communications with debtors re: Canadian non-debtor balance sheets for substantive consolidation model. Activities on this date included: - Work on summary tab of subcon model, focusing on different methods of distributing value.

03/15/06

1.2

03/16/06

1.0

03/17/06

1.0

03/20/06

3.5

03/21/06

4.0

03/22/06

2.3

03/27/06

4.0

Page 30 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/28/06

HOURS 4.5

DAILY LOG Activities on this date included: - Further work on summary tab of subcon model, focusing on different methods of distributing value. Activities on this date included: - Work on gathering additional open items for subcon model.

03/31/06

1.0

TOTAL

105.0

Page 31 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 03/01/06

HOURS 12.1

DAILY LOG Activities during the day included: - Review various customer capital reimbursement analyses - Meetings with DCX program team re: program status and funding needs - Meeting with tooling group to discuss various supplier payments - Review funding / spent management report - Review status of unfunded tooling requests Activities during the day included: - Meetings re: tooling management and reporting - Meetings with counsel re: Ford tooling / capital reconciliations - Read and revise GM capital repayment proposal letter - Discuss GM capital repayment proposal with BBK and C&A personnel - Review various tooling requests related to the 3 major OEM's Activities during the day included: - Review revised open tool order / tooling cash flow analysis - Review various tooling/capital funding request - Prepare tooling and capital funding analysis re: GM programs - Meeting with BBK to discuss open funding requests on GM programs Activities during the day included: - Review status report on internal tools - Review and approve various tooling and capital funding requests - Meeting with C&A purchasing to review Brown settlement information - Meeting with BBK re: GM capital repayment and commercial issues - Review capital repayment analysis for all customers Activities during the day included: - Review status report on internal tools - Review and approve various tooling and capital funding requests - Meeting to discuss due diligence data request - Compilation and review of various items for due diligence data request - Discussions with BBK and C&A personnel re: revisions to GM capital repayment proposal - Review capital repayment analysis for all customers

03/02/06

11.5

03/03/06

9.2

03/06/06

9.5

03/07/06

13.1

Page 32 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 03/08/06

HOURS 12.7

DAILY LOG Activities during the day included: - Meeting with T. Trenary to discuss repayment of customer funded capital. - Discussion with counsel re: various vendor settlement negotiations - Review and approve various tooling and capital funding requests - Meeting with BBK to discuss open funding and other issues - Review capital repayment analysis for all customers Activities during the day included: - Meeting to discuss current and future tooling needs - Meetings with BBK and C&A GM program team re: open tooling funding issues - Meeting with Mgt team to review plant capital requests - Review and approve various tooling and capital funding requests - Meeting to discuss various vendor settlement issues - Meeting to discuss tooling cash flow Activities during the day included: - Calls with counsel re: Ford reconciliation / settlement discussions - Review customer funding logs - Review and approve various tooling and capital funding requests - Meeting to discuss various vendor payment / settlement issues - Meeting to discuss tooling cash flow Activities during the day included: - Meeting with Giuliani Capital re: tooling receipts - Review and approve various tooling and capital funding requests - Meeting with BBK to review open tool order analysis and other open funding issues - Review GST tooling cash forecast - Calls with counsel re: Ford tooling and capital reconciliation process Activities during the day included: - Meeting to discuss current and future tooling needs - Meetings with BBK re: DCX/GM/Honda open tooling funding issues - Review and approve various tooling and capital funding requests - Meeting to discuss various vendor settlement issues - Meetings to review customer repayment issues

03/09/06

12.4

03/14/06

12.7

03/15/06

13.2

03/16/06

13.1

Page 33 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 03/17/06

HOURS 9.3

DAILY LOG Activities during the day included: - Review status report on internal tools - Review and approve various tooling and capital funding requests - Meeting with C&A purchasing to review Brown settlement information - Meeting with BBK re: GM capital repayment and commercial issues - Review capital repayment analysis for all customers Activities during the day included: - Meeting with C&A DCX program team to review status of funding requests - Meeting with tooling group and BBK to discuss vendor payment and tool release issues - Meeting to review capex funding requests for all customers - Review capital funding information supplied by Honda - Meeting with BBK to review GM capital repayment proposal and draft letter Activities during the day included: - Calls with C&A Ford program team to discuss open funding issues - Meeting with Dura program team to review various program funding issues - Review and process various capital and tooling funding requests - Review revised open tool order / tooling cash flow analysis - Calls with K&E re: vendor relief motions Activities during the day included: - Calls with C&A Ford program team to discuss open funding issues - Review Ford tooling requests made prepared by program team - Review and process various capital and tooling funding requests - Review revised open tool order / tooling cash flow analysis - Calls with K&E re: Ford meeting / reconciliation process Activities during the day included: - Review tooling cash flow analysis - Meeting to discuss tooling cash flow and next steps - Review and process various capital and tooling funding requests - Review and discuss various vendor payment / settlement requests with C&A program teams - Meeting with BBK re: outstanding funding requests and other funding issues

03/20/06

11.3

03/21/06

12.7

03/22/06

11.5

03/23/06

13.1

Page 34 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 03/24/06

HOURS 9.7

DAILY LOG Activities during the day included: - Review GST capital requirements re: Ford - Meetings with C. O'Connell re: various vendor payment issues - Review various Ford funding analyses re: payments made to directly to vendors - Review various Dura capital requirements with program team Activities during the day included: - Review tooling cash flow analysis - Review detailed tooling analysis of Ford business at Premier Mold - Review and process various capital and tooling funding requests - Meeting with Capstone to review the 2006 tooling budgets - Review preliminary tooling balance sheet and cash flow statements Activities during the day included: - Review tooling lien analysis - Review Ford tooling requests made prepared by program team - Review and process various capital and tooling funding requests - Meeting to review non customer funded divisional capital requirements - Review revised open tool order / tooling cash flow analysis Activities during the day included: - Read and revise customer letter outlining tooling ownership issues - Meeting with counsel re: GM tooling motion - Review revised open tool order / tooling cash flow analysis - Review DCX funding request log re: status of unfunded requests - Review tooling February financial statements Activities during the day included: - Meeting with BBK to review and resolve unfunded tooling / capital requests - Review GM capital repayment proposal letter - Meeting to review tooling cash needs post customer funding - Meeting with SRR to review and discuss Ford funding reconciliation

03/27/06

10.2

03/28/06

12.4

03/29/06

13.2

03/30/06

11.7

Page 35 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 03/31/06

HOURS 9.1

DAILY LOG Activities during the day included: - Detail review of SRR tooling / capital and launch funding logs - Follow up discussions with SRR re: Funding - Meeting with C&A Ford program team to review various Ford funding analyses - Review of tooling cash flow forecast supporting schedules. - Meetings to coordinate KZC and C&A work effort re: reconciliation of Ford funding

TOTAL

243.7

Page 36 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/01/06

HOURS 3.1

DAILY LOG Activities during the day included: - Read and comment on Lear Stipulation - Assist on JPM request list - Discussion with Giuliani regarding GECC true up analysis - Follow up with M. O'Rourke regarding Brazil sale - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Read and comment on Lear Stipulation - Disc w S. Moncrieffe re: monthly loan statement - Follow up with Giuliani regarding pre-petition AR collections - Disc w C&A US (AR) re: GECC true up analysis and weekly deliverables Activities during the day included: - Read and comment on Lear Stipulation - Disc w Administrator re: Sale of C&A Europe businesses - Read and comment on GECC proposal Activities during the day included: - Read and comment on MBUSI / GECC details - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Follow up on GECC proposal - Disc w Giuliani re: analysis and true up payment III - Identify proceeds from close on sale of European businesses - Call to Honda re: collection of pre-petition receivable - Finalize Lear Stipulation and provide cash flow impact to team - Follow up on transfer of Quotas related to sale of Brazil - Read and comment on implied multiples schedule for sale of European businesses

03/02/06

2.8

03/03/06

2.1

03/06/06

10.6

Page 37 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/07/06

HOURS 11.1

DAILY LOG Activities during the day included: - Read and comment on Mercedes letter - Read and comment on draft BBC - Read and comment on changes in prior weeks ATB - Disc w L Ritchie re: fabrics collections - Disc w Honda re: collection of pre-petition receivable - Confirm wire transfers received according to Lear Stipulation - Address wire transfer of Lear funds to non Carcorp related account - Discussion with Giuliani regarding GECC true up analysis Activities during the day included: - Prepare for conference call w R Shaw of DCC - Conf call w R Shaw of DCC re: post petition unapplied cash - Read and comment on pre-petition receivable from DCC - Address wire transfer of Lear funds to non Carcorp related account - Disc w Carson Fischer re: DOT letter - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Communicate to Trenary and Munn progress to date on DCC reconciliation - Update month end ATB by plant - Discussion with Carson Fischer re: response to Active Burgess Motion - Read and comment on Mercedes letter - Disc w BBK re: Mercedes letter - Mtg w BBK re: unapplied cash for GM - Read and comment on receivables data for GM Activities during the day included: - Discussion with Carson Fischer re: response to Active Burgess Motion - Read and comment on Mercedes letter - Disc w BBK re: Mercedes letter - Disc w Giuliani re: Mercedes letter - Prepare AR summary schedule for team - Disc w JPM regarding outstanding data requests Activities during the day included: - Prepare open items for week - Read and comment on data for GECC true up calculation

03/08/06

12.2

03/09/06

11.6

03/10/06

10.4

03/11/06

0.7

Page 38 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/12/06

HOURS 2.1

DAILY LOG Activities during the day included: - Prepare AR summary schedule for team - Read and comment on remaining items open on JPM request list Activities during the day included: - Participate on call w Administrator re: sale of European businesses - Follow up on transfer of Quotas related to sale of Brazil - Read and comment on changes in prior weeks ATB - Develop response to tooling vendor, including potential adequate protection offer - Disc w Giuliani re: analysis and true up payment III - Update analysis on Lear receivables and expected collections Activities during the day included: - Read and comment on Mercedes letter - Read and comment on draft BBC - Read and comment on changes in prior weeks ATB - Update analysis on Lear receivables and expected collections - Provide detail on fabrics receivables for liquidation analysis - Mtg w BBK re: Mercedes letter - Prepare AR report for MOR Activities during the day included: - Read and comment on draft BBC - Finalize and submit BBC to JPM - Disc w Giuliani re: analysis and true up payment III - Update projected recovery schedules - Confirm receipt of funds from Mercedes - Conf call on commercial issues with Honda - Read and comment on information received from Synova

03/13/06

10.8

03/14/06

11.8

03/15/06

12.1

Page 39 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/16/06

HOURS 12.2

DAILY LOG Activities during the day included: - Read and comment on month end ATB - Disc w D Eaton re: meetings w Administrator in Europe - Fax Synova remittance information to Giuliani - Conf call w Rothschild re: sale of businesses in Brazil - Follow up on transfer of Quotas related to sale of Brazil - Response to questions on cash received to date for IP transfer - Disc w BBK re: Honda AR being out of terms - Disc w Honda re: accelerating payment of receivables - Disc w J. Krupp re: unbilled invoices at Guelph - Discussion with Carson Fischer re: response to Active Burgess Motion - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w K&E re: sale of European businesses Activities during the day included: - Discussion with Carson Fischer re: response to Active Burgess Motion - Read and comment on tooling vendor motion - Finalize AR report for MOR - Update analysis on Lear receivables and expected collections - Update agenda for meetings w Administrator Activities during the day included: - Prepare open items for week - Update agenda for meetings with Administrator Activities during the day included: - Update agenda for meetings with Administrator - Update projected recovery schedules

03/17/06

10.1

03/18/06

0.4

03/19/06

0.6

Page 40 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/20/06

HOURS 10.2

DAILY LOG Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update agenda for meetings with Administrator - Update projected recovery schedules - Conf call w Rothschild re: sale of businesses in Brazil - Follow up on transfer of Quotas related to sale of Brazil Activities during the day included: - Mtg w Administrator re: Administration next steps - Update waterfall analysis - Prepare European Administration - Status Report presentation Activities during the day included: - Mtg w Administrator re: Administration next steps - Update waterfall analysis - Prepare European Administration - Status Report presentation - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Disc w counsel regarding Active Burgess hearing - Assist on JPM request list - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update waterfall analysis - Prepare European Administration - Status Report presentation

03/21/06

11.1

03/22/06

12.6

03/23/06

12.7

Page 41 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/24/06

HOURS 10.6

DAILY LOG Activities during the day included: - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update waterfall analysis - Prepare European Administration - Status Report presentation Activities during the day included: - Update projected recovery schedules Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer Activities during the day included: - Prepare European Administration - Status Report presentation - Read and comment on draft BBC - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer Activities during the day included: - Update waterfall analysis - Prepare European Administration - Status Report presentation - Read and comment on draft BBC - Finalize and submit BBC to JPM - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer

03/26/06

0.6

03/27/06

10.4

03/28/06

10.3

03/29/06

12.8

Page 42 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 03/30/06

HOURS 11.3

DAILY LOG Activities during the day included: - Update waterfall analysis - Prepare European Administration - Status Report presentation - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update details of DCC cash application Activities during the day included: - Update waterfall analysis - Prepare European Administration - Status Report presentation - Assist on JPM request list - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update details of DCC cash application

03/31/06

10.8

TOTAL

238.1

Page 43 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/01/06

HOURS 12.3

DAILY LOG Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct reconciliation of Customer tooling advances made directly to suppliers. - Met with C&A Program management to discuss progress payment on DCX tooling programs. - Meeting with C&A treasury to discuss tracking of customer funding. Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct efforts to determined progress billing for internal tool shops. - Meeting with C&A cash applications team to understand reconciliation of unapplied cash and tooling receivables. - Construct Capital Advance repayment plan proposal. Activities during the day included: - Developed proposal for repayment of Capital Advances from customers. - Meeting with BBK to discuss status of funding on GMX384 program. - Work with C&A purchasing & BBK to resolve hostage situation involving DCX supplier Craft Co. / Metallon. - Offer direction and guidance to C&A project accounting related to tooling % of complete analysis. Activities during the day included: - Direct development of internal tool shop reporting. - Develop proposal for repayment of Capital Advances from customers. - Deliver Capital Advance repayment proposal to representatives of GM. - Work with C&A purchasing & BBK to resolve hostage situation involving DCX supplier Craft Co. / Metallon.

03/02/06

12.8

03/03/06

12.8

03/06/06

8.0

Page 44 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/07/06

HOURS 13.0

DAILY LOG Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Respond to due diligence requests and assist in setup of electronic data room. - Develop proposal for repayment of Capital Advances from customers. - Meeting with M. Ripper to discuss PO analysis and systems overview. Activities during the day included: - Assisting in the preparation of the Second Interim Fee Application. - Respond to due diligence requests and assist in setup of electronic data room. - Meeting with C&A Executive Management to discuss capital repayment strategy. - Call with DCX treasury related to reconciliation of unapplied cash and receivables Activities during the day included: - Assisting in the preparation of the Second Interim Fee Application. - Direct efforts to provide additional bank transaction data to project accounting. - Meeting with C&A management to discuss tooling cash needs - Develop proposal for repayment of Capital Advances from customers. - Meeting with M. Ripper to discuss current & future tooling system requirements. Activities during the day included: - Develop proposal for repayment of Capital Advances from customers. - Call with SRR to discuss status of Ford advance funding and reconciliation of existing activities. - Offer direction and guidance to C&A project accounting related to tooling % of complete analysis. Activities during the day included: - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop proposal for repayment of Capital Advances from customers. - Meet with Veena Lovelace, C&A IT to discuss changes to tooling information systems TMS/ECMS. - Meet with Mike Ripper and Chris O'Connell, C&A Tooling Operations to discuss tooling cash forecasting.

03/08/06

14.0

03/09/06

10.8

03/10/06

10.0

03/13/06

11.0

Page 45 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/14/06

HOURS 14.3

DAILY LOG Activities during the day included: - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Discussions with K&E regarding Ford tooling ownership and capital repayment. - Meetings with Premier Mold accounting and finance staff to understand spend related to Ford. - Direct construction of detailed cash forecast for tooling management. Activities during the day included: - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Meetings with Premier Mold accounting and finance staff to understand spend related to Ford. - Conversations with K&E regarding Ford tooling ownership and capital repayment. - Develop proposal for repayment of Capital Advances to General Motors. - Direct construction of detailed cash forecast for tooling management. Activities during the day included: - Meetings with BBK to discs open tooling requests - Develop proposal for repayment of Capital Advances to General Motors. - Direct efforts to provide additional bank transaction data to project accounting. - Meeting with project accounting to discuss systems used for general ledger accounting. - Direct construction of detailed cash forecast for tooling management. - Assist POR team in authorship of disclosure statement section related to major case accomplishments. Activities during the day included: - Assist POR team in authorship of disclosure statement section related to major case accomplishments. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop methods for segregating tooling payables for cash forecasting purposes. - Provide additional bank transaction data to project accounting. - Direct efforts to update estimated PPAP dates for cash forecasting purposes.

03/15/06

13.8

03/16/06

12.8

03/17/06

8.0

Page 46 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/20/06

HOURS 15.7

DAILY LOG Activities during the day included: - Direct efforts to understand tooling commitments awaiting supplier invoicing for cash forecasting purposes. - Respond to relief of stay motions filed by tooling vendor. - Offer direction and guidance to C&A project accounting related to tooling % of complete analysis. - Conference call with Dura Convertible Systems to discuss payment of tooling vendor PTC. Activities during the day included: - Direct efforts to provide additional bank transaction data to project accounting. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Meeting with Tony Muscillo, C&A Premier Mold Accounting to understand non big six billings in Q3 & Q4. Activities during the day included: - Direct efforts to provide additional bank transaction data to project accounting. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Prepare for testimony in Active Burgess Matter. Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop proposal for repayment of Capital Advances from customers and specifically Ford. - Meeting with Andrew Kennedy and Pam Winquist C&A to discuss Honda Capital Advance repayment

03/21/06

15.2

03/22/06

19.7

03/23/06

12.8

Page 47 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/24/06

HOURS 7.1

DAILY LOG Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop proposal for repayment of Capital Advances from customers and specifically Ford. Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop proposal for repayment of Capital Advances from customers and specifically Honda. - Review budgeted income statement, balance sheet and cash flow statements for internal tooling shops. - Meeting with Dale Perryman, Nancy LaFave C&A Accounts Payable and Ann Arent, C&A Project Accounting to discuss $11mm of pre-petition on-hold tooling invoices. Activities during the day included: - Meeting with project accounting regarding recovery of internal tool shop investment. - Develop proposal for repayment of Capital Advances from customers and specifically Ford. - Direct efforts of C&A Treasury to relate customer specific cash transactions for tooling, capital & launch costs. - Direct efforts to understand tooling commitments awaiting supplier invoicing for cash forecasting purposes.

03/27/06

13.9

03/28/06

12.7

Page 48 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/29/06

HOURS 14.1

DAILY LOG Activities during the day included: - Direct efforts of C&A Treasury to relate customer specific cash transactions for tooling, capital & launch costs. - Review budgeted income statement, balance sheet and cash flow statements for internal tooling shops. - Direct efforts to understand tooling commitments awaiting supplier invoicing for cash forecasting purposes. - Direct efforts to understand uninvoiced tooling projects for cash forecasting purposes. Activities during the day included: - Develop proposal for repayment of Capital Advances from Honda - Meeting with SRR to discuss reconciliation of Ford tooling funding and capital reimbursement. - Direct efforts to understand uninvoiced tooling projects for cash forecasting purposes. - Respond to possessory lien claims being alleged by Tooling suppliers.

03/30/06

13.5

TOTAL

277.9

Page 49 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/01/06

HOURS 12.3

DAILY LOG Activities during the day included: - Prepared additional analysis and information for Senior Management and Board related to results of operations for periods ended December 31, 2005 - Analysis and other work related to cash flows for 8 week period ended Feb 25, 2006 - Coordinating, preparation and consulting with advisors to DIP Lenders on various issues including financial performance for the periods ended December 31, 2005 Activities during the day included: - Coordinate, analyze, and other work related to addressing information requested by certain interested parties - Work related to Notice of Appeal to Tax Court of Canada - Analyze and other work related reporting the final 2005 operating results, including coordinating a common understanding of EBITDA add backs to derive Adjusted EBITDA Activities during the day included: - Coordinate, analyze, and other work related to addressing information requested by certain interested parties - Work related to reconciliation of Capital Expenditures reported by plant and project to Financial Statements - Coordinate, analyze, and other work related to internal financial reporting for the month of January 2006 - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 Activities during the day included: - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Analysis and work related preparation of statements of cash flows, specific attention given to reporting of non-cash charges and impact of foreign currency translation on inter-company balances - Coordinate, analyze, and other work related to addressing information requested by certain interested parties

03/02/06

12.2

03/03/06

10.0

03/06/06

11.5

Page 50 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/07/06

HOURS 12.4

DAILY LOG Activities during the day included: - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Analysis and work related preparation of statements of cash flows, specific attention given to reporting of non-cash charges and impact of foreign currency translation on inter-company balances Activities during the day included: - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Analysis and work related preparation of statements of cash flows, specific attention given to reporting of non-cash charges and impact of foreign currency translation on inter-company balances Activities during the day included: - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Analysis and work related accounts receivable reconciliation to changes reported in statements of cash flows Activities during the day included: - Analyze, review, and other work related preparation of financial reporting package to DIP Lenders for the Month of January 2006 - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Analysis and work related accounts receivable reconciliation to changes reported in statements of cash flows

03/08/06

12.3

03/09/06

12.6

03/10/06

10.1

Page 51 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/13/06

HOURS 11.2

DAILY LOG Activities during the day included: - Analysis and other work related to drafting Management Discussion and Analysis to Board, including detailed discussions with certain plants to better understand operations - Coordinating, preparation and consulting with various advisors on various issues including financial performance for the periods ended January 2006 Activities during the day included: - Analysis and other work related preparation of Financial reporting Package to Board - Coordinating, preparation and consulting with various advisors on various issues including financial performance for the periods ended January 2006 Activities during the day included: - Analysis and other work related preparation of Financial reporting Package to Board - Coordinating, preparation and consulting with various advisors on various issues including financial performance for the periods ended January 2006 Activities during the day included: - Analysis and other work related preparation of Financial reporting Package to Board - Coordinating, preparation and consulting with various advisors on various issues including financial performance for the periods ended January 2006 Activities during the day included: - Analysis and other work related to February 2006 reporting, including reporting to US Trustee . - Analysis and work related tracking cash disbursements by business unit and plant. - Analyzing and other work related to inter-company funding from US to Canadian and Mexican operations - Coordinating, preparation and consulting with advisors to the various stakeholders. - Analysis, review, and other work related to the MOR filing for the period ended February 2006.

03/14/06

12.2

03/15/06

12.3

03/16/06

12.2

03/17/06

10.0

Page 52 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/20/06

HOURS 11.1

DAILY LOG Activities during the day included: - Analysis and other work related to February 2006 reporting, including reporting to US Trustee . - Analysis and work related tracking cash disbursements by business unit and plant. - Analyzing and other work related to inter-company funding from US to Canadian and Mexican operations - Coordinating, preparation and consulting with advisors to the various stakeholders. - Analysis, review, and other work related to the MOR filing for the period ended February 2006. Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related reconciling cash reported in 13 week cash reporting to actual financial performance Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related reconciling cash reported in 13 week cash reporting to actual financial performance Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related reconciling cash reported in 13 week cash reporting to actual financial performance

03/21/06

12.3

03/22/06

12.4

03/23/06

12.4

Page 53 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/24/06

HOURS 9.9

DAILY LOG Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget to push down certain items to plants Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget to push down certain items to plants Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget to push down certain items to plants Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget to push down certain items to plants

03/27/06

10.8

03/28/06

12.4

03/29/06

12.5

Page 54 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/30/06

HOURS 12.3

DAILY LOG Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget to push down certain items to plants - Coordinate, advise, and other work related to reconciliation and analysis related to accounts receivable and impact on cash flows Activities during the day included: - Analysis and other work related to February 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended February 2006 - Analysis and work related to revising 2006 Operating Budget for push down certain items to plants - Coordinate and other work related to preparation of forecast for 2006 - Analysis and draft portions of presentation to SEC

03/31/06

10.1

TOTAL

267.5

Page 55 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/01/06

HOURS 11.0

DAILY LOG Activities during the day included: - Reviewing Q1 resin data sent to Ford to back-up lump sum repayment request - Reviewing plant cost reductions (actual v budget) for January - Understanding the cap ex process and internal controls currently being used by the Company - Reviewing a list of all open commercial items and understanding the overall magnitude by OEM Activities during the day included: - Reviewing Q1 resin data sent to Ford to back-up lump sum repayment request - Reviewing plant cost reductions (actual v budget) for January - Reviewing latest plant rationalization plan with S. Armstrong - Reconciling actual Honda soft trim customer price increases to forecast price increases Activities during the day included: - Preparing for and attending a meeting re: plant rationalizations - Dealing with a number of questions from Capstone - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Reviewing closing costs re: Oklahoma City facility - Reviewing closing costs re: Kitchener / Lacolle facilities - Reviewing due diligence request list from potential investors Activities during the day included: - Dealing with a number of questions from Capstone - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Collecting data in respect of due diligence request list from prospective investors - Reviewing plant rationalization schedule with S. Armstrong

03/02/06

11.5

03/03/06

8.5

03/06/06

10.5

Page 56 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/07/06

HOURS 11.0

DAILY LOG Activities during the day included: - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Preparing for and attending a meeting re: C&A suppliers financial viability - Reviewing schedule re: repayment of cap ex and launch costs to GM - Preparing KZC 2nd interim fee application - Reviewing OKC closure costs Activities during the day included: - Preparing for and attending a meeting with P. Speers re: plastics division - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Reviewing weekly flash report for the plastics division - Preparing revised plant consolidation schedule Activities during the day included: - Preparing for and attending a meeting with D. Profit re: plastics game plan - Preparing KZC 2nd interim fee application - Working with cash flow team to reconcile price increases from OEM's to actual monies received - Reviewing weekly flash report for the plastics division Activities during the day included: - Finalizing revised plant consolidation schedule - Preparing KZC 2nd interim fee application - Working with cash flow team to reconcile price increases from OEM's to actual monies received - Reviewing cost reductions by plant with P. Winquist Activities during the day included: - Preparing for and attending a meeting with P. Winquist re: cost savings - Working with cash flow team to reconcile price increase from OEM's to actual monies received - Reviewing information for KZC 2nd interim fee application - Dealing with questions from Capstone

03/08/06

11.5

03/09/06

12.0

03/10/06

8.5

03/13/06

10.5

Page 57 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/14/06

HOURS 12.0

DAILY LOG Activities during the day included: - Updating Alvarez and Marsal on plant consolidations and cost savings - Dealing with questions from Alvarez and Marsal - Preparing information for potential investors following further review of their due diligence request list - Preparing for and attending a meeting with P. Winquist re: cost savings Activities during the day included: - Preparing for and attending a meeting with P. Speers and J. Butler re: plastics finance function - Dealing with a number of questions from Capstone - Dealing with questions from Alvarez - Preparing for and attending a meeting with potential investors re: financial and operational position of the Company Activities during the day included: - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Dealing with a number of questions from Capstone - Participating in a meeting with potential investors and C&A's management team re: financial and operational state of the company Activities during the day included: - Attending St Clair plant with potential investors and company's management team - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Dealing with questions from Capstone Activities during the day included: - Dealing with numerous follow up requests from potential investors - Reviewing working capital assumptions in the company's business plan - Liaising with C&A's Ford commercial team to understand stats of V229 and DN186 claims - Dealing with questions from Capstone

03/15/06

11.0

03/16/06

11.0

03/17/06

8.5

03/20/06

10.0

Page 58 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/21/06

HOURS 12.5

DAILY LOG Activities during the day included: - Preparing for and participating in a meeting re: plastics BOS system - Preparing for and participating in a meeting with P. Speers re: financial systems and operating systems being utilized by the plastics division - Dealing with numerous follow up requests from potential investors - Dealing with questions from Capstone Activities during the day included: - Preparing for and participating in a meeting with S. Fox and a potential investor re: SEC investigation - Dealing with follow up numerous follow up requests from potential investors - Preparing for and participating in a meeting re: financial viability of some of C&A's suppliers Activities during the day included: - Drafting a letter for distribution to C&A's Hermosillo suppliers from A. Hariskos - Reviewing certain revenue assumptions in the business plan - Dealing with questions from Alvarez - Dealing with numerous follow up requests from potential investors Activities during the day included: - Preparing for and participating in a meeting with P. Speers re: plastics division and the finance function - Working with cash flow team to reconcile price increase from OEM's to actual monies received - Dealing with numerous requests from the potential investors Activities during the day included: - Participating in a conference call re: action plan for investors

03/22/06

12.0

03/23/06

12.5

03/24/06

8.0

03/26/06

0.5

Page 59 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/27/06

HOURS 10.0

DAILY LOG Activities during the day included: - Reviewing plastics workshop material with P. Speers - Preparing for and participating in plastics workshop with D. Profit and team - Dealing with numerous requests from the potential investors - Meeting with P. Winquist re: cost savings Activities during the day included: - Updating Alvarez and Marsal re: plant consolidations - Meeting with P. Speers re: process for improving reporting function within the plastics division - Dealing with numerous requests from the potential investors - Working with cash flow team to reconcile price increase from OEM's to actual monies received Activities during the day included: - Preparing for and participating in a meeting re: post production service with M. Delrala - Reviewing the amount of LTA's in the business plan by OEM - Reviewing a list of all open issues with one of C&A's major customers - Understanding Evart paint and molding capacity for post production service business Activities during the day included: - Attending a meeting with T. Trenary re: C&A cap ex spend for during the budget period (FY 2006 - FY 2010) - Working with the soft trim division and plastics division to finalize their respective cap ex needs - Dealing with numerous requests from potential investors - Dealing with questions from Capstone

03/28/06

12.5

03/29/06

12.0

03/30/06

13.0

Page 60 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 03/31/06

HOURS 8.0

DAILY LOG Activities during the day included: - Working with the soft trim division and plastics division to finalize their respective cap ex needs - Preparing for and attending a meeting with F. Macher re: cap ex spend FY 2006 - FY 2010 - Participating on a conference call re: V229 claimed with Ford - Dealing with numerous requests from potential investors

TOTAL

248.5

Page 61 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/01/06

HOURS 13.7

DAILY LOG Activities during the day included: - Development of information and presentation for Board Meeting - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Analysis of updated Tooling reimbursement schedule - Meeting with S Shoemaker re update analysis on Price Increases - Update internal managerial cash flow reports and analyses - Development of draft cash flow forecast through June based on actuals results thru prior week Activities during the day included: - Development of tracking /forecast report for non-recurring receipts and disbursements - Review and responded to information requests from capstone - Update alternative projections of remaining retro Price Increase payments - Update draft cash flow forecast through June based on actuals results thru prior week - Development of alternative scenarios/assumptions for Shipment forecast based on actual quarter-to-date results - Review of updated December month-end cash balance reconciliation Activities during the day - Update reconciliation of updated cash forecast to Operating Plan - Development of revised 13-week cash forecast for submission to Lenders - Development of alternative scenarios/assumptions for Shipment forecast based on actual quarter-to-date results - Development of reconciliation of new Price Increase estimate to original forecast Activities during the day included: - Development of revised 13-week cash forecast for submission to Lenders - Development of information as requested by potential investor - Update reconciliation of new Price Increase estimate to original forecast - Initial development of daily two-week cash forecast - Initial development of weekly cash flow forecast for the 3rd quarter

03/02/06

10.0

03/03/06

4.0

03/06/06

11.2

Page 62 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/07/06

HOURS 13.0

DAILY LOG Activities during the day included: - Meeting with Capstone to review new 13-week cash flow forecast - Development of updated cash balance reconciliation between various cash forecasts distributed to the various parties-in-interest - Development of information as requested by potential investor - Discussions with HR department re payroll results and forecast - Review of current weekly disbursement budget - Meeting/call with Company personnel re Price Increases - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Discussions with S Shoemaker on Price Increases Activities during the day included: - Initial development of cash flow forecast for the 3rd quarter of 2006 - Continued development of updated 2nd quarter cash flow forecast - Meeting with treasury to review cash flow forecast and reconciliations - Development of information for upcoming meetings with creditor advisors - Development of two-week daily cash flow forecast - Discussions with Capstone re cash flow results - Development of re-forecast of 2006 Price Increases Activities during the day included: - Meeting with BBK to review cash flow forecasts - Continued development of cash flow forecast for the 3rd quarter of 2006 - Review and analysis of January operating results - Meeting with treasury to review cash flow forecasts and reconciliations - Meeting with Kraft and SRR to review cash flow forecast - Follow-up from meeting with Kraft/SRR regarding EBITDA analysis Activities during the day included: - Review monthly disbursements by plant for prior four months - Development of cash flow forecast through remainder of 1st quarter - Update internal managerial cash flow reports and analyses - Variance analysis of actual results for quarter-to-date versus Forecast - Update status of deposits and prepaids with vendors

03/08/06

12.5

03/09/06

12.8

03/10/06

8.0

Page 63 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/13/06

HOURS 10.0

DAILY LOG Activities during the day included: - Reconciliation of forecasted EBITDA to operating cash flow for SRR - Development of information on actual financial results since Filing compared to cash flow - Initial development of two-week daily cash flow forecast - Update period-to-date Price Increase analysis - Update development of weekly report on Restructuring Expenses Activities during the day included: - Review of preliminary actual results for prior week - Continued development of updated 26-week cash flow forecast through the 3rd quarter - Review of cash flow analysis prepared by BBK - Review of Shipments for prior week and quarter and reconcile to receipts - Conference call and meeting re Price Increases - Meeting with management to discuss and review CapEx disbursements - Update development of weekly report on Restructuring Expenses - Development of information at request of creditor advisors Activities during the day included: - Development of background info on L/Cs for Alvarez and Marcel - Meeting with BBK re cash flow forecast - Development of information for potential equity investor - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Meeting with potential equity investor to discuss cash flow forecast - Update analysis and track of Restructuring Expenses - Meeting with accounting regarding development of Restructuring Cost analysis - Development of report regarding status of Letters of Credit Activities during the day included: - Meeting with Capstone re actual flow results and follow-up - Development of support information and assumptions for cash forecast - Meeting with accounting to discuss tracking of Restructuring Expenses - Review of information for deposit requested by new Utility provider - Continued development of updated 26-week cash flow forecast

03/14/06

12.5

03/15/06

13.0

03/16/06

13.0

Page 64 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/17/06

HOURS 8.0

DAILY LOG Activities during the day included: - Review of updated cash flow analysis prepared by BBK - Update period-to-date actual cash flow analysis as compared to forecast - Development of various information for BBK and other parties-in-interest - Analysis of shipment/disbursement information by plant - Update reconciliation of cash to book EBITDA for the past 3 months - Update status of Price Increase payments from DCC and GM Activities during the day included: - Analysis of February operating results by Country - Development of information requested SRR re cash flow and budget - Discussions with J. Heckman re cash tax forecast - Review of information for development of 2nd quarter cash disbursement Budget - Development of information for vendor re payment history Activities during the day included: - Review of updated analysis from BBK re cash flow risks - Analysis of preliminary actual results for prior week - Analysis of Benefits payments made to made in quarter 1 - Update weekly cash disbursement budget - Continued development of updated 26-week cash flow forecast Activities during the day included: - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Prepare alternative cash analysis in response to BBK forecast - Development of weekly Covenant Budget for Lenders for 2nd quarter - Analysis of updated Restructuring Expenses report - Update analysis of Tooling receipts and projected collection dates Activities during the day included: - Review of schedules on plant closure costs - Discussions with third-party advisors re cash flows - Update information for reconciliation of cash to book EBITDA - Update cash flow forecast for the summer shut-down period - Review of updated tax payment schedule provided by Company

03/20/06

11.0

03/21/06

13.3

03/22/06

13.3

03/23/06

13.1

Page 65 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/24/06

HOURS 8.3

DAILY LOG Activities during the day included: - Development of cash forecast sensitivity based on actual results - Development of analysis template for EBITDA and adjusted EBITDA for January, by Country - Update status of Tooling, Settlement and Retro Price receipts forecast - Development of information for daily cash flow report - Development of alternative cash flow scenarios for the 2nd qtr forecast. Activities during the day included: - Analysis of cash flow forecast for following 3-4 weeks - Review of weekly overhead disbursements paid during current quarter - Discussions with A&M re cash forecast and actual results - Review of information provided by GST regarding Shipments and shutdown periods - Development of weekly Covenant Budget for Lenders for 2nd quarter Activities during the day included: - Conference call and meeting with management re Price Increases - Continued development of updated 26-week cash flow forecast - Meeting with company personnel to review proposed CapEx disbursements - Analysis of updated Restructuring Expense report - Preparation of information regarding various Tooling and CapEx reimbursements and related issues - Analysis of preliminary actual results for prior week Activities during the day included: - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Review of analysis prepared by Company regarding Price Increases and receipts from GM - Meeting/conference call with commercial and plant personnel to review GM price increases analysis (GST) - Discussions with various third-party advisors re receipts of various Settlement payments - Update development of weekly Covenant Budget for Lender for 2nd quarter - Update development of two-week daily cash flow forecast

03/27/06

10.5

03/28/06

13.0

03/29/06

13.0

Page 66 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 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 03/30/06

HOURS 12.5

DAILY LOG Activities during the day included: - Development of information for potential equity investor - Meeting/conference with commercial and plant personnel to review GM price increases analysis (Plastics) - Analysis of projected Payroll and Overhead costs as compared to actual 1st quarter results - Update schedule of proposed CapEx disbursements - Review of analysis prepared by Company regarding GM and DCC Price Increases and receipts Activities during the day included: - Review of updated analysis of Restructuring Costs for closed plants - Review of February and YTD financial results - Analysis of actuals payroll and overhead costs and comparison to Forecast - Continued development of updated 26-week cash flow forecast - Review of actual sales by plant as compared to Budget and invoice data

03/31/06

8.0

TOTAL

257.7

Page 67 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/01/06

HOURS 10.9

DAILY LOG Activities of the day - Reading and revising Term Sheet regarding the Textron equipment proposal. - Preparing and analyzing alternatives to restructure the Textron lease and the related effect on cash flows. - Preparing for, participating in and following up on meeting with C&A management and K&E regarding the GECC master lease negotiations and strategic alternatives. - Participating in and following up on meeting with Carpet & Acoustics operating managers regarding status of GECC negotiations. - Reading and analyzing a stalking horse offer for a closing plant. Activities of the day - Reading and editing new C&A internal control procedures for asset disposals and transfers. - Preparing for, participating in and following up on a meeting with C&A management and K&E regarding the revised GECC proposal relating the Hermosillo Financing, the AR securitization and the master equipment agreements. - Preparing in and following up on meeting with C&A management regarding the terms of the Hermosillo financing agreement. - Participating in and following up on discussions with C&A personnel regarding the cancellation of executive contracts relating to the Premier Mold facility. - Preparing for and participating in discussions with Hilco regarding respective and prospective fair market valuations for the GECC equipment.

03/02/06

9.2

Page 68 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/03/06

HOURS 9.9

DAILY LOG Activities of the day - Reading and analyzing equipment lease expense by plant and master lease for equipment rationalization plan. - Participating in and following up on discussions with potential purchasers of C&A excess equipment and facilities.. - Reading and analyzing the leased equipment valuations prepared by Hilco. - Participating in and following up on discussions with Steve Feldman of Hilco regarding the leased equipment valuations. - Participating in discussions with plant rationalization team regarding di minimis asset sales. - Preparing for, participating in and following up on a meeting with C&A management and K&E regarding the revised GECC proposal relating the Hermosillo Financing, the AR securitization and the master equipment agreements. Activities of the day - Preparing for, participating in and following up on negotiations with GECC relating the Hermosillo Financing, the AR securitization and the master equipment agreements. - Participating in and following up on discussions with C&A personnel regarding the cancellation of executive contracts relating to the Premier Mold facility. - Preparing for and participating in discussions with Heyster Financial regarding the financing of new fork trucks. - Participating in discussions with creditors regarding the GECC term sheet. - Participating in and following up on discussions with potential purchasers of C&A excess equipment and facilities. Activities of the day - Preparing for, participating in and following up on meeting with Carpet & Acoustics operating managers regarding status of GECC negotiations. - Reading and analyzing a stalking horse offer for a closing plant. - Participating in and following up on discussion regarding outstanding due diligence items for a potential investor. - Preparing for and participating in a discussion with K&E regarding equipment lease claims. - Preparing and analyzing rejected real estate lease claims.

03/06/06

11.9

03/07/06

11.2

Page 69 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/08/06

HOURS 12.4

DAILY LOG Activities of the day - Participating in and following up on discussion regarding outstanding due diligence items for a potential investor. - Preparing and analyzing rejected real estate lease claims. - Participating in and following up on discussion with the creditors regarding De Minimis Asset Sales. - Preparing and analyzing a summary schedule of open environmental issues for disclosure to potential acquirers. - Preparing and analyzing a summary schedule of union contracts for disclosure to potential acquirers. - Participating in discussion with the C&A property tax advisor regarding C&A leased personal property. - Preparing and analyzing a schedule that details the GECC counter proposal and the effect on annual payments. Activities of the day - Preparing and analyzing a summary schedule of union contracts for disclosure to potential acquirers. - Preparing and analyzing a schedule that details the GECC counter proposal and the effect on annual payments. - Preparing for and participating in a discussion with K&E regarding equipment lease claims. - Reading and analyzing 2007 utilization analysis of the Carpet and Acoustics' machinery. - Participating in discussion with the C&A property tax advisor regarding C&A leased personal property. - Reading and analyzing efficiency and scrap analysis of the Carpet and Acoustics' manufacturing processes.

03/09/06

12.7

Page 70 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/10/06

HOURS 8.4

DAILY LOG Activities of the day - Participating in and following up on discussion with Fabrics management team regarding the sale of assets. - Participating in discussion with asset auction firm to provide a stalking horse bid on the assets at a closing plant. - Preparing and analyzing a summary schedule of union contracts for disclosure to potential acquirers. - Researching historical insurance and tax costs incurred by C&A related to the GECC equipment. - Participating in discussions with K&E and Hilco regarding additional fair market valuation studies required for the GECC equipment. - Preparing for and participating in discussion with C&A management and K&E regarding the GECC equipment negotiations. Activities of the day - Participating in and following up on discussion with Fabrics management team regarding the sale of assets. - Participating in discussion with asset auction firm to provide a stalking horse bid on the assets at a closing plant. - Preparing and analyzing a summary schedule of union contracts for disclosure to potential acquirers. - Preparing and analyzing the C&A liquidation analysis. - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant.

03/13/06

12.4

Page 71 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/14/06

HOURS 12.1

DAILY LOG Activities of the day - Participating in and following up on discussion with Fabrics management team regarding the Hilco appraisal of owned assets. - Preparing and analyzing the C&A liquidation analysis. - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Participating in and following up on discussion with asset appraiser retained by GECC to coordinate plant visits and obtain additional information. - Assisting in the identification of executory contracts to be rejected at closing facilities. - Participating in and following up on discussion with equipment lessor regarding the status of the Chapter 11 case and potential lease reductions. - Participating in and following up on meeting with accounts payable personnel to ensure payment of Engel Canada adequate protection as per court order. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Participating in the due diligence process and gathering financial and operational information for a potential investor. - Participating in and following up on a meeting regarding de Minimis asset sales. - Participating in a discussion with a potential purchaser of knitting machines owned by the fabrics division. - Reading and analyzing the retrospective FMV of leased equipment prepared by Hilco. - Reading and analyzing the pre and post petition Letter of Credit schedule. - Reading, analyzing and editing the Carpet and Acoustics presentation prepared for potential investors.

03/15/06

10.5

Page 72 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/16/06

HOURS 11.9

DAILY LOG Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Preparing for, participating in and following up on a meeting with the C&A accounting manager regarding the hypothetical liquidation analysis. - Reading, analyzing and editing the Carpet and Acoustics presentation prepared for potential investors. - Preparing and analyzing the C&A liquidation analysis. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Preparing for and participating in meeting with C&A accounting staff to transition the De Minimis Assets sales tracking and communication process. - Reading, analyzing and editing a schedule of owned Canadian assets. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Reading, analyzing and editing a schedule of owned Canadian assets. - Preparing in and following up on discussion with Textron regarding the coordination of plant visits to perform real estate appraisals. - Preparing and analyzing schedule of the financial impact of various changes to the GECC relationship for the GECC negotiations. - Participating in and following up on discussions with C&A management regarding the GECC scenario analysis.

03/17/06

8.2

03/20/06

12.1

Page 73 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/21/06

HOURS 12.3

DAILY LOG Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Preparing for, participating in a meeting with C&A plant personnel regarding the presentation prepared relating to the potential sale of a plant. - Preparing in and following up on discussion with Textron regarding the coordination of plant visits to perform real estate appraisals. - Preparing and analyzing schedule of the financial impact of various changes to the GECC relationship for the GECC negotiations. - Participating in and following up on discussions with C&A management regarding the GECC scenario analysis. - Preparing and analyzing an analysis of the stipulation loss value of the GECC master agreements. - Preparing for, participating in and following up on discussion with Millard King and Gerald Jones regarding the wind down of the Fabrics business unit. Activities of the day - Preparing and analyzing schedule of the financial impact of various changes to the GECC relationship for the GECC negotiations. - Preparing for, participating in and following up on discussion with C&A management regarding the wind down of the Fabrics business unit. - Preparing and analyzing the C&A liquidation analysis. - Reading, analyzing and editing the Fabrics division presentation relating to the Wind down plan. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Preparing and analyzing the C&A liquidation analysis. - Reading, analyzing and editing the Wind down plan for the Fabrics Division. - Preparing for, participating in and following up on discussion with Millard King and Gerald Jones regarding the wind down of the Fabrics business unit. - Participating in and following up on discussion with K&E and accounts payable personnel regarding post petition payments relating to a rejected real estate lease. - Read and analyzed a proposal received for assets that remain at a closed facility. - Participating in and following up on a discussion with Gerald Jones regarding a proposal to sell excess dye machines.

03/22/06

11.8

03/23/06

12.3

Page 74 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/24/06

HOURS 8.4

DAILY LOG Activities of the day - Reading, analyzing and editing the Wind down plan for the Fabrics Division. - Preparing for, participating in and following up on discussion with Millard King and Gerald Jones regarding the wind down of the Fabrics business unit. - Reading, analyzing and editing a schedule of owned Canadian assets. - Participating in and following up on discussions with C&A management regarding the potential plant sale. - Reading, editing and analyzing the presentation relating the to potential sale of a plant. - Preparing and analyzing the C&A liquidation analysis. - Participating in and following up on discussion with Plastics Plant personnel regarding the disposition of excess equipment at two closing plants. Activities of the day - Reading, analyzing and editing the Wind down plan for the Fabrics Division. - Preparing for, participating in and following up on discussion with Millard King and Gerald Jones regarding the wind down of the Fabrics business unit. - Preparing for, participating in and following up on senior management meeting regarding the Fabrics business unit. - Reading, editing and analyzing the presentation relating the to potential sale of a plant. - Preparing and analyzing the C&A liquidation analysis. - Preparing for, participating in and following up on meeting regarding international asset transfers. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Preparing for, participating in a meeting with C&A plant personnel regarding the presentation prepared relating to the potential sale of a plant. - Preparing in and following up on discussion with Textron regarding the coordination of plant visits to perform real estate appraisals. - Preparing for, participating in and following up on meeting with Gerald Jones regarding the wind down of the Fabrics business unit. - Preparing, editing and analyzing the Fabrics Wind down presentation. - Reading, analyzing and editing the Fabrics wind down plan.

03/27/06

12.4

03/28/06

11.9

Page 75 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 03/29/06

HOURS 12.3

DAILY LOG Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Preparing for, participating in a meeting with C&A plant personnel regarding the presentation prepared relating to the potential sale of a plant. - Preparing in and following up on discussion with Textron regarding the coordination of plant visits to perform real estate appraisals. - Preparing for, participating in and following up on meeting with Gerald Jones, Millard King, Kirkland and Ellis and the Human resource department regarding the personnel issues relating to the wind down of the Fabrics business unit. - Reading, analyzing and editing the Fabrics wind down plan presentation book. Activities of the day - Preparing and analyzing a presentation relating the to potential sale of a plant. - Preparing for, participating in a meeting with C&A plant personnel regarding the presentation prepared relating to the potential sale of a plant. - Preparing for, participating in and following up on meeting with Gerald Jones, Millard King, commercial department regarding the customer issues relating to the wind down of the Fabrics business unit. - Reading, analyzing and editing the Fabrics wind down plan presentation book. Activities of the day - Preparing and analyzing the C&A liquidation analysis. - Participating in meeting with C&A management regarding the due diligence request from a potential investor. - Reading, analyzing and editing the Fabrics wind down plan presentation book. - Preparing and analyzing a presentation relating the to potential sale of a plant. - Participating in and following up on discussion with C&A management regarding the potential sale of a plant.

03/30/06

12.5

03/31/06

8.2

TOTAL

255.9

Page 76 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/01/06

HOURS 11.2

DAILY LOG Activities during the day included: - Correspond with Chip Moore re: Hilco fee statement and Mark Carlson re: Ernst & Young fee statement - Analyze and Prepare schedule for borrowing base relating to professional fees - Map legal entities to plant entities for detailed reporting schedule used by C&A management - Work with C&A management to obtain additional detail for pre-petition and post-petition intercompany claims for Mexico entities - Review draft Mexico intercompany analysis and provide comments to C&A management Activities during the day included: - Assist KZC Rich Mizak with certain portions of Substantive Consolidation analysis - Correspond with Kirkland & Ellis re: professional fee schedule - Discuss professional fee schedules and processes with C&A Kristen Schweninger Activities during the day included: - Discuss resource requirements for the third party due diligence request with KZC project team - Assist KZC Rich Mizak with certain portions of Substantive Consolidation analysis - Assist C&A management with roll forward of January intercompany pre-petition balances - Assist C&A Kristen Schweninger with certain professional fee matters Activities during the day included: - Correspond with KZC Rich Mizak and management re: consolidating balance sheets for Substantive Consolidation analysis - Assist KZC Rich Mizak with certain portions of Substantive Consolidation analysis - Assist C&A management with roll forward of January intercompany pre-petition balances - Assist C&A Kristen Schweninger with certain professional fee matters

03/02/06

11.4

03/03/06

8.5

03/08/06

10.4

Page 77 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/09/06

HOURS 11.8

DAILY LOG Activities during the day included: - Correspond with C&A HR management re: debtor entity payroll payments for Substantive Consolidation analysis - Assist C&A Kristen Schweninger with certain professional fee matters - Assist KZC Rich Mizak with certain portions of Substantive Consolidation analysis - Analyze and prepare schedule for Capstone/ JPMorgan Chase summarizing current professional fee carve out for borrowing base - Assist C&A management with roll forward of intercompany balances Activities during the day included: - Assist C&A Kristen Schweninger with certain professional fee matters - Correspond with KZC team re: liquidation analysis questions - Analyze basis of certain bank claims for C&A Kristen Schweninger Activities during the day included: - Discuss claims reconciliation process with KZC team members and C&A management - Prepare analyses for C&A claims trade team for claims estimations Activities during the day included: - Discuss claims reconciliation process with KZC team members and C&A management - Prepare analyses for C&A claims trade team for claims estimations Activities during the day included: - Discuss claims reconciliation process with KZC team members and C&A management - Prepare analyses for C&A claims trade team for claims estimations - Correspond with KZC Rich Mizak re: Substantive Consolidation analysis Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Mark potential duplicate claims - Match claims filed to claims scheduled

03/10/06

8.3

03/13/06

9.7

03/14/06

12.4

03/15/06

12.7

03/16/06

10.7

Page 78 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/17/06

HOURS 9.5

DAILY LOG Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Correspond with C&A management re: outstanding claims estimates and expected timing

03/20/06

9.7

03/21/06

11.2

03/22/06

9.4

03/24/06

2.0

Page 79 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY FINANCIAL ANALYSIS (CASH FLOW PERFORMANCE) CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS

DATE 03/28/06

HOURS 12.5

DAILY LOG Activities during the day included: - Correspond with KZC Rich Mizak and management re: consolidating balance sheets for Substantive Consolidation analysis - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with C&A management and trade claims team re: claims estimates - Mark potential duplicate claims - Match claims filed to claims scheduled

03/29/06

12.1

03/30/06

9.2

03/31/06

8.6

TOTAL

191.3

Page 80 of 98

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

DATE 03/01/06

HOURS 11.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with Patricia McKee, Haley and Aldrich, regarding OCP payments; - Analyzed and gathered financial information for Unsecured Creditors Committee; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Discussed with James Lee, Kurtzman Carson Consultants, information related to SOFA; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for Unsecured Creditors Committee; - Analyzed actual shipment information for trends and variances to budget; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for Unsecured Creditors Committee; - Refining of Cash Flow Model and supporting databases

03/02/06

11.6

03/03/06

8.3

03/06/06

10.3

Page 81 of 98

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

DATE 03/07/06

HOURS 10.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Resolved vendor issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for Unsecured Creditors Committee; - Discussed with Jennifer Heckman, C&A Tax Director, timing of tax related cash receipts; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

03/08/06

11.2

03/09/06

10.7

Page 82 of 98

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

DATE 03/10/06

HOURS 8.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Discussed with Debra Johnson, C&A Payroll, details of payroll recording and reporting; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

03/13/06

9.8

03/14/06

11.2

Page 83 of 98

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

DATE 03/15/06

HOURS 11.6

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - Resolved vendor issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

03/16/06

12.1

03/17/06

7.9

Page 84 of 98

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

DATE 03/20/06

HOURS 10.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and gathered financial information for constituent's financial representatives; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

03/21/06

12.3

03/22/06

12.9

03/23/06

12.1

Page 85 of 98

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

DATE 03/27/06

HOURS 10.3

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts;, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Resolved vendor issues; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Resolved vendor payment issues; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

03/28/06

12.7

03/29/06

12.3

03/30/06

11.8

Page 86 of 98

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

DATE 03/31/06

HOURS 7.9

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

TOTAL

236.5

Page 87 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/01/06

HOURS 12.5

DAILY LOG Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Discussed succession initiatives with Karen Jeffries related to Treasury's tracking of customer funded disbursements - Spoke with Mary Auckland about recent customer funded internal tooling deposits Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Discussed succession initiatives with Karen Jeffries related to Treasury's tracking of customer funded disbursement - Updated the Chase Insight pivot for Ann Arendt - Obtained 1st Interim Fee Application Approval Order for insert into Second Interim Fee Application Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Binded signed customer funding request letters for files - Obtained 1st Interim Fee Application Approval Order for insert into Second Interim Fee Application - Assisted Arthur Kaz in a customer funded capital analysis Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Listed out detailed summaries of tooling activities undertook by Kroll Zolfo Cooper over the course of the engagement - Binded signed customer funding request letters for files - Worked on a sensitivity analysis related to terminal and market value of the Textron lease arrangement - Assisted Arthur Kaz in a customer funded capital analysis

03/02/06

12.6

03/03/06

8.1

03/07/06

13.1

Page 88 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/08/06

HOURS 12.9

DAILY LOG Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Listed out detailed summaries of tooling activities undertook by Kroll Zolfo Cooper over the course of the engagement - Worked on a sensitivity analysis related to terminal and market value of the Textron lease arrangement - Assisted Arthur Kaz in a customer funded capital analysis Activities during the day included: - Prepared the Second Interim Fee Statement and associated exhibits for Kirkland & Ellis review - Listed out detailed summaries of tooling activities undertook by Kroll Zolfo Cooper over the course of the engagement - Worked on a sensitivity analysis related to terminal and market value of the Textron lease arrangement - Updated the Chase Insight pivot for Ann Arendt Activities during the day included: - Worked on a sensitivity analysis related to terminal and market value of the Textron lease arrangement - Analyzed Ford DPR summary to determine spend at internal tooling plants - Processed funding requests for John Boken's signature Activities during the day included: - Worked on a sensitivity analysis related to terminal and market value of the Textron lease arrangement - Analyzed Ford DPR summary to determine spend at internal tooling plants - Updated Treasury's OEM funding / disbursement summary for GM to reflect money funded and pulled back out by BBK - Analyzed Ford internal tooling spend at Premier Mold

03/09/06

13.4

03/13/06

12.5

03/14/06

13.6

Page 89 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/15/06

HOURS 14.0

DAILY LOG Activities during the day included: - Analyzed Ford DPR summary to determine spend at internal tooling plants - Determined the amount of GM secondary tooling reclassified as "tooling" from "capital" - Updated Treasury's OEM funding / disbursement summary for GM to reflect money funded and pulled back out by BBK - Analyzed Ford internal tooling spend at Premier Mold - Created schedule outlining monthly capital repayment options related to GM Activities during the day included: - Prepared February KZC Fee Statement for filing - Determined the amount of GM secondary tooling reclassified as "tooling" from "capital" - Analyzed Ford internal tooling spend at Premier Mold - Created schedule outlining monthly capital repayment options related to GM Activities during the day included: - Prepared February KZC Fee Statement for filing - Updated the Chase Insight pivot for Ann Arendt - Obtained electronic copies of the OEM agreements enacted in the 3rd and 4th quarters of 2005 - Determined the amount of GM secondary tooling reclassified as "tooling" from "capital" Activities during the day included: - Prepared February KZC Fee Statement for filing - Assisted Jon Sharpe in construction of the January financial booklet - Identified un-invoiced C&A PO's related to Ford internal tooling - Spoke with Mary Auckland about OEM internal tooling spend Activities during the day included: - Updated the Chase Insight pivot for Ann Arendt - Prepared February KZC Fee Statement for filing - Identified un-invoiced C&A PO's related to Ford internal tooling - Spoke with Mary Auckland about OEM internal tooling spend - Obtained Tri-Way vendor invoices to determine open balance

03/16/06

12.2

03/17/06

9.1

03/20/06

11.1

03/21/06

12.7

Page 90 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/22/06

HOURS 13.0

DAILY LOG Activities during the day included: - Updated OEM funding request letter binders - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/21/06 - Identified un-invoiced C&A PO's related to Ford internal tooling - Spoke with Mary Auckland about OEM internal tooling spend Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/21/06 - Identified un-invoiced C&A PO's related to Ford internal tooling - Created a Ford Capital Repayment Schedule through 2011 Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/21/06 - Identified un-invoiced C&A PO's related to Ford internal tooling - Created a Ford Capital Repayment Schedule through 2011 Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/21/06 - Identified un-invoiced C&A PO's related to Ford internal tooling - Created a Ford Capital Repayment Schedule through 2011 - Researched capital inflows from Honda prior to constructing a capital repayment schedule Activities during the day included: - Spoke with Mary Auckland concerning the January release of $5 million in DCX tooling funds into production bank accounts - Updated the treasury funding / disbursement log to offset prior improper calculations - Aggregated internal tooling funding related to the GM Lambda program - Updated the Ford Capital Repayment Schedule through 2001

03/23/06

12.7

03/24/06

9.2

03/27/06

14.5

03/28/06

13.5

Page 91 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 03/29/06

HOURS 13.3

DAILY LOG Activities during the day included: - Updated the treasury funding / disbursement log to offset prior improper calculations - Aggregated internal tooling funding related to the GM Lambda program - Created Honda Capital Repayment Schedule Activities during the day included: - Updated the treasury funding / disbursement log to offset prior improper calculations - Aggregated internal tooling funding related to the GM Lambda program - Created Honda Capital Repayment Schedule - Verified receipt of early Honda capital inflows attested to by Brain Clay Activities during the day included: - Updated the treasury funding / disbursement log to offset prior improper calculations - Aggregated internal tooling funding related to the GM Lambda program - Created Honda Capital Repayment Schedule - Verified receipt of early Honda capital inflows attested to by Brain Clay

03/30/06

13.1

03/31/06

8.1

TOTAL

255.2

Page 92 of 98

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG MARCH 2006 SONDRA LAVIN ANALYST PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 03/02/06

HOURS 1.0

DAILY LOG Activities for the day included: - Formatted time descriptions for Mizak, Kardos, Capen Activities for the day included: - Formatted time descriptions for Lavin, Englund Activities for the day included: - Formatting time descriptions for Riley, Potash, Mahon - Updating formatted time descriptions into the new Feb. 06 template Activities for the day included: - Formatted time descriptions for Smith, Yi, Emswiler, Murphy, Crane, Frazier, LoBiondo, Orlofsky, Lymbery - Made corrections to overall template for time descriptions Activities for the day included: - Reformatted time descriptions for Potash - Made general changes to time description report Activities for the day included: - Made general changes to time description report Activities for the day included: - Reviewed with R. Mizak claims databases that was created in December

03/03/06

0.5

03/09/06

2.5

03/14/06

9.0

03/15/06

4.0

03/16/06

1.0

03/20/06

0.5

TOTAL

18.5

Page 93 of 98

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

DATE 03/01/06

HOURS 12.0

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

03/02/06

11.0

03/03/06

8.0

03/07/06

0.5

03/09/06

0.5

Page 94 of 98

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

DATE 03/10/06

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

03/13/06

0.5

03/14/06

1.0

03/15/06

1.0

03/16/06

2.0

Page 95 of 98

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

DATE 03/20/06

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

03/21/06

0.5

03/22/06

1.0

TOTAL

40.0

Page 96 of 98

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

DATE 03/08/06

HOURS 11.0

DAILY LOG Activities during the day included: - Create initial schedules for the monthly invoice Activities during the day included: - Begin gathering data for next monthly invoice Activities during the day included: - Prepared draft invoice Activities during the day included: - Completed processing of final invoice

03/14/06

10.5

03/22/06

11.1

03/30/06

10.5

TOTAL

43.1

Page 97 of 98

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

DATE 03/01/06 03/02/06 03/03/06 03/05/06 03/06/06 03/07/06 03/08/06 03/09/06 03/12/06 03/13/06 03/14/06 03/15/06 03/16/06 03/17/06 03/20/06 03/21/06 03/22/06 03/23/06 03/24/06 03/27/06 03/28/06 TOTAL

HOURS 0.1 0.3 0.3 0.1 0.2 0.3 0.4 0.3 0.2 0.3 0.2 0.2 0.3 0.1 0.2 0.2 0.3 0.1 0.1 0.1 0.1 4.4

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 98 of 98

EXHIBIT C-4 Summary of Hours Billed by Professionals and Para-professionals For the Period from April 1, 2006 through April 30, 2006
Hours April 240.00 221.70 181.00 156.30 162.10 147.10 250.60 199.00 229.40 211.00 216.30 214.40 172.30 41.50 212.30 37.40 20.00 212.90 3,125.30 Hourly Rate $685.00 $625.00 $625.00 $495.00 $510.00 $495.00 $485.00 $465.00 $485.00 $485.00 $485.00 $445.00 $435.00 $380.00 $325.00 $325.00 $225.00 $225.00 Compensation April $164,400.00 138,562.50 113,125.00 77,368.50 82,671.00 72,814.50 121,541.00 92,535.00 111,259.00 102,335.00 104,905.50 95,408.00 74,950.50 15,770.00 68,997.50 12,155.00 4,500.00 47,902.50 1,501,200.50

Professional John Boken William Murphy David Orlofsky Daniel Kerrigan Mark Lymbery Rich Mizak Arthur Kaz Lyle Potash John Sharpe Lee Smith Jon Emswiler Tadd Crane Dana Frazier Puneet Agrawal Christopher Yi Matthew Jackson Sondra Lavin Nick Riley Total for Professionals Para-professional Alicia Englund Kathleen Mahon Suzanne Mackay Total for Para-professionals Total for Professionals and Para-professionals

7.50 39.60 6.90 54.00

$75.00 $75.00 $75.00

562.50 2,970.00 517.50 4,050.00

3,179.30

$1,505,250.50

K&E 11262007.3

Summary of Expenses and Other Fees For the Period from April 1, 2006 through April 30, 2006
April $149,911.37 12,739.72 3,821.47 207.60 8.00 4.00 34.20 3.66 $166,730.02

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

K&E 11262007.3

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

K&E 11262007.3

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

DATE 04/01/06

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 - Analysis of updated capex and tooling funding reports - Review of materials in preparation for 04/03/06 meeting with Honda - Review of status and activity re: Professional Fee Trust account - Phone call re: status of investor due diligence and open issues Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of updated draft of presentation for meeting with PBGC / IRS - Analysis of materials re: pension issues and alternatives - Review of materials re: alternatives for addressing GECC lease issues - Review of updated status report on pre-petition A/R and GECC - Updating of KZC objectives and action plans for week of 04/03/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated report on status of 2006 cost reduction initiatives - Meeting with CEO and CFO re: operating issues and EBITDA risks - Meeting re: issues to address in POR status meeting with Honda - Participation in meeting with Honda re: status of restructuring - Phone calls re: Fabrics operation and proposed wind-down plan - Meeting with CEO re: issues to address in mtg with potential investor - Outlining of comments for 04/04/06 presentation to PBGC / IRS - Phone calls re: status of presentation for 04/05/06 meeting with SEC - Meeting with CFO re: POR timeline objectives and challenges - 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 GC and K&E re: strategy for presentation to PBGC / IRS - Participation in meeting with PBGC / IRS re: request for funding waiver - Debrief with GC and K&E re: PBGC / IRS meeting and follow-up plan - Review of draft materials re: decision and strategy for Fabrics - Review and revising of presentation for 04/05/06 meeting with SEC - Phone call re: status of discussions with CRA on tax issues - Participation in conference call with C&A Restructuring Committee - Meeting with GC and K&E re: strategy for presentation to SEC - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/02/06

4.0

04/03/06

12.0

04/04/06

14.0

Page 1 of 86

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

DATE 04/05/06

HOURS 10.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting with CFO re: operating results and cost reduction initiatives - Participation in meeting with SEC re: case status and issues - Debrief with GC and K&E re: SEC meeting and follow-up plan - Conference call re: POR process and action plan - Addressing of issues re: letter to CRA and potential for lien - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - 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: - Review and sign-off on 02/06 MDA and Board package - Phone calls re: due diligence follow-up with potential POR investors - Review of draft 8K disclosure re: wind-down of Fabrics operation - Phone call re: analysis required on pricing for DCX opportunity - 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: - Addressing of issues re: proposed Fabrics wind-down plan - Phone call with potential POR investor re: due diligence issues - Phone call re: action plan for justification of resin purchase strategy - Phone call re: alternatives for resolution of GM Lambda 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: - Analysis of updated actual to forecast cash flow reports - Review of analysis re: cash flow / liquidity risks and opportunities - Review of analyses relating to 5 year balance sheet forecast - Outlining of case status in support of request for exclusivity extension - Ongoing assessment of situation and strategic alternatives

04/06/06

4.0

04/07/06

4.0

04/08/06

4.0

Page 2 of 86

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

DATE 04/09/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Planning and preparation for presentations to potential POR investors - Review of materials in preparation for 04/10/06 management meeting - Outlining of POR timeline and action plan for review with Board - Addressing of issues re: OEM proposals for capex repayment - Updating of KZC objectives and action plans for week of 04/10/06 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 - Preparation for 04/11/06 management presentation to interested party - Conference call re: SEC strategy, action plan and responsibilities - Meeting re: DCX commercial issues and revenue opportunities - Meeting re: update on preparations for move of headquarters offices - Assistance in addressing due diligence questions of interested parties - Phone call with potential POR investor re: PBGC and SEC meetings - Conference call re: POR issues, timeline and action plan - 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 Lazard re: exit financing issues and expectations - Participation in management presentation to potential POR investor - Revising of POR timeline and action plan - Participation in meeting with DCX re: restructuring status and issues - Preparation of agenda and materials for 04/12/06 C&A Board call - Conference call re: PBGC and pension plan issues / alternatives - Meeting re: status of funding of in-house tooling costs from DCX - Participation in conference call with C&A Restructuring Committee - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/10/06

12.0

04/11/06

12.0

Page 3 of 86

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

DATE 04/12/06

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 CEO re: strategy for discussions with DCX, Toyota - Participation in meeting with DCX re: POR strategy and revenue needs - Outlining of issues raised at meeting with DCX - Review of draft claims analysis report and outlining of comments - Meeting re: status of claims analysis and reporting issues - Assistance in addressing due diligence questions of interested parties - 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: - Meeting re: status of implementation of Fabrics wind-down plan - Meeting re: plan for addressing smaller pre-petition A/R balances - Phone calls re: proposed extension of lease for St. Louis facility - Review of draft GECC complaint and outlining of comments for K&E - Review of materials re: status of CRA issue and resolution options - Meeting re: potential constraints to emerging as public entity - Phone call re: status of drafting follow-up communication to SEC - Meeting with GC re: PBGC and pension plan issues / 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: - Meeting re: preparation for 04/18/06 presentation to interested party - Conference call re: status of investor due diligence and POR activities - Review of preliminary information re: 03/06 financial results - Conference call re: Heartland issues and follow-up steps - Phone call re: status of discussions with exit financing institutions - Phone calls with financial institutions re: interest in exit financing - Review of materials re: potential sale of Williamston plant - Assistance in addressing due diligence questions of interested parties - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/13/06

8.0

04/14/06

8.0

Page 4 of 86

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

DATE 04/15/06

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 status of subcon analysis and outlining of potential issues - Outlining of outstanding issues re: investor due diligence - Review of proposed severance program for Fabrics personnel - Updating of KZC objectives and action plans for week of 04/17/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of summary of Heartland claims against C&A - Conference call re: potential issues relating to Heartland / GECC - Review of draft POR term sheet templates and related analyses - Assessment of proposal for severance relating to Fabrics wind-down - Meeting re: status of claims analysis and refinement of initial report - Phone call re: proposed lease extension at St. Louis facility - Conference call with advisors to Secured Lenders re: POR term sheet - Conference call with advisors to Committee re: POR term sheet - 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: - Participation in management presentation to potential POR investor - Meeting re: status of claims analysis and refinement of initial report - Phone call re: issues and strategy relating to lease dispute with GECC - Phone call re: status of discussions relating to exit financing - Conference call with potential POR investor re: due diligence issues - Meeting re: status of subcon analysis and financial modeling effort - Meeting re: Fabrics severance proposal and related wind-down issues - Drafting of update to Restructuring Committee re: POR process - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/17/06

12.0

04/18/06

14.0

Page 5 of 86

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

DATE 04/19/06

HOURS 14.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of updated 5 year balance sheet / cash flow projection - Meeting re: balance sheet / cash flow projection and key assumptions - Assistance in follow-up due diligence with potential POR investors - Conference call re: status of claims analysis and initial draft report - Phone call re: pension plan issues and alternatives - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Review of information for incorporation into draft SEC transmittal - 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: - Phone call with potential POR investor re: due diligence questions - Phone call re: status of 5 year balance sheet / cash flow projections - Phone call with advisors to Committee re: POR term sheet issues - Conference call re: draft purchase commitment agreement - Review and sign-off on C&A Monthly Operating Report for 03/06 - Phone call re: issues relating to resin strategy and cost savings - Phone call re: status of discussions with CRA and current alternatives - Phone call re: potential litigation opportunities and creditor recoveries - 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 03/06 operating results and outlining of MDA requirements - Phone call re: anticipated schedule for POR term sheet negotiations - Phone call re: additional developments relating to CRA issue - Phone calls re: 5 year balance sheet / cash flow projections - Phone call re: issues relating to auditing historical financial stmts - Review of summary re: potential litigation recovery opportunities - Phone call re: status of outstanding cash flow and liquidity issues - Assistance in follow-up due diligence with potential POR investors - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/20/06

10.0

04/21/06

10.0

Page 6 of 86

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

DATE 04/22/06

HOURS 2.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Analysis of updated actual to forecast cash flow reports - Review of updated 5 year balance sheet / cash flow projections - Outlining of questions re: 5 year balance sheet / cash flow forecast - Analysis of materials re: profitability of DCX revenue opportunities - Consideration of issues re: information request from sub debt Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of 04/06 MTD and preliminary 05/06 revenue forecasts - Review of materials in preparation for 04/24/06 management meeting - Outlining of action plan for resolving outstanding due diligence issues - Review of updated status report on pre-petition A/R and GECC - Updating of KZC objectives and action plans for week of 04/24/06 Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Meeting re: plan for meetings with Committee on subcon issues - Participation in C&A senior management meeting - Conference call re: overbid process and alternatives for procedures - Phone call re: responses to RFP for exit financing - Drafting of agenda and materials for 04/26/06 C&A Board call - Meeting re: status of drafting of transmittal to SEC - Assistance in follow-up due diligence with potential POR investors - Conference call with potential POR investor re: proposal concepts - 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: - Participation in meetings with Committee advisors re: subcon issues - Meeting re: refinements to 5 year balance sheet / cash flow forecast - Meeting re: status of claims analysis and planning for creditor review - Conference call re: allocation of drafting tasks for disclosure stmt - Meeting re: assessment of concepts outlined by potential investor - Participation in follow-up due diligence meetings with potential investor - Conference call re: exclusivity hearing strategy and issues - Participation in conference call with C&A Restructuring Committee - Leadership of daily restructuring issues call with K&E and C&A - Providing guidance to K&E and KZC professionals on various issues

04/23/06

2.0

04/24/06

12.0

04/25/06

14.0

Page 7 of 86

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

DATE 04/26/06

HOURS 12.0

DAILY LOG Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Refinement of materials for 04/27/06 presentation to potential investor - Review of updated 5 year balance sheet / cash flow forecast - Analysis of Lazard summary of preliminary exit financing proposals - Outlining of comments re: draft motion for extension of exclusivity - Meeting re: Fabrics wind-down plan and segregation of net recoveries - Review and sign-off on weekly certifications under DIP Financing agmt - Review and sign-off on Weekly Cash Flow Reporting Package - Conference call re: claims analysis and planning for creditor review - 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: - Phone call with advisors to Secured Lenders re: Fabrics wind-down - Conference call re: 05/04/06 hearing on motion for prelim injunction - Meeting with CEO re: operating performance and liquidity issues - Phone calls re: management issues, concerns and alternatives - Conference call re: suggested revisions to Fabrics severance proposal - Meeting re: status of discussions with DCX on revenue opportunities - Review and sign-off on 01/06 Professional Fee Report for C&A Board - Phone call with agent to Secured Lenders re: update and key 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: - Drafting of update to C&A Board re: POR process and action plan - Phone call re: latest discussions with DCX on revenue opportunities - Phone calls with potential POR investors re: due diligence issues - Revising of MDA relating to 02/06 financial results - Phone call re: strategy for resolving outstanding cash flow issues - Phone call with GC re: Board member resignation and related issues - Review of materials in preparation for testimony at 05/04/06 hearing - Review of initial draft of application for pension funding waiver for 2006 - Phone call re: update on most recent communications with CRA - Providing guidance to K&E and KZC professionals on various issues

04/27/06

12.0

04/28/06

8.0

Page 8 of 86

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

DATE 04/29/06

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 - Outlining of information needs re: outstanding tooling funding issues - Review of revised capex forecast through third quarter 2006 - Review and revising of draft 02/06 Professional Fee Report - Meeting re: objectives and strategy for managing tooling activities Principal activities consisted of leading and coordinating wide range of bankruptcy and restructuring-related efforts, including the following: - Review of letters from potential POR investors re: current proposals - Analysis of Lazard summary of preliminary exit financing proposals - Phone calls with CFO re: 2006 risks and opportunities analysis - Review of 2006 risks and opportunities analysis - Updating of KZC objectives and action plans for week of 05/01/06

04/30/06

4.0

TOTAL

240.0

Page 9 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/03/06

HOURS 11.3

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Tooling follow up - DIP asset transfers clause conf call - Insurance analysis and discussion with R Stash and Susan Shoemaker - AR reserve meeting with Ternary and Masanovich - SEC presentation review and draft changes - Conf call with Ms Jolly and J Heckman re Canada - Analysis of preliminary February results and MD&A - Canada GAAR matter follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 2nd quarter 13 week cash flow forecast analysis - Canada GAAR matter follow up - Insurance analysis and discussion with R Stash and Susan Shoemaker - SEC presentation draft review and change - Conf call with Ms Jolly and J Heckman re Canada - Draft changes to the February MD&A - Meeting with T Hill re CRA lien alternative Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 2nd quarter 13 week cash flow forecast analysis - Meeting with Capstone re 13 week cash flow forecast for 2nd quarter - Conference call on Fabrics Wind-Down Program - Insurance analysis and discussion with R Stash and Susan Shoemaker - Meeting with Greg Kistler re IT leases - SEC presentation draft review and change - Conf call with Ms Jolly and J Heckman re Canada - Review draft of revised February MD&A

04/04/06

14.6

04/05/06

11.8

Page 10 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/06/06

HOURS 8.4

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 2nd quarter 13 week cash flow forecast analysis - conference call with Capstone re new 13 week cash flow forecast additional questions - Insurance premium financing analysis - Conf call with D Perryman re BBK Trust 1 reimbursement request - February MD&A review Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - CAPEX / Loan Repayment Proposal and Letter of Commercial Support Development - 2006 budget analysis - AR analysis re collections and unapplied cash - Conf call re DCC and Honda commercial issues - Fabrics wind down analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 2nd quarter 13 week cash flow forecast analysis - Tooling 2006 financial statement analysis - AON services meeting with HR dept, Ron Stash and Kristen - Tooling meeting with Mike Ripper - AON insurance premium financing analysis - Canada GAAR matter follow up - Tooling analysis follow up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 2nd quarter 13 week cash flow forecast analysis - 2006 budget analysis - Draft changes to Lien alternative for the CRA - Preparation for CRA business plan review - Tooling 2006 FS analysis

04/07/06

7.0

04/10/06

11.1

04/11/06

12.5

Page 11 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/12/06

HOURS 12.7

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - AR cleanup analysis - 2nd quarter 13 week cash flow forecast analysis - 2006 budget analysis - March preliminary results analysis - JP Morgan Europe overdraft obligation follow up - Canada GAAR matter follow up - Tooling 2006 FS analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Bi-weekly cap ex spend review meeting - Meeting re DCX Application of Post Petition Unapplied Cash - March preliminary results analysis - Meet with Mike Ripper re Tooling - Customer price increase recognition analysis - Canada GAAR matter follow up - Tooling f/s forecast follow-up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 13 week Cash flow forecast analysis - Customer price increase issues follow up - Draft presentation to CRA for business plan review next week - Tooling financial statement forecast follow-up Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 13 week Cash flow forecast analysis - March preliminary results analysis - Conference call re GST Tooling spend request - Conf call with C Rand and J Heckman re CRA GAAR matter status - Prepare for Canada CRA meeting/conf call for this week - Tooling analysis

04/13/06

9.4

04/14/06

6.7

04/17/06

10.6

Page 12 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/18/06

HOURS 14.0

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Ford material price adjustment collection discussions with Commercial group and M Masanovich - Workers Compensation meeting with R Stash and Al Haynes - Conference call re GST Tooling spend request - Fraudulent conveyance analysis - Canada GAAR matter follow up - Global tooling financial statement forecast

04/19/06

9.4

Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Cumulative Cash flow analysis - Five Year business plan balance sheet and cash flow forecast analysis - Conference call re GST Tooling spend request - Prepare for Conf call with CRA on Thursday - Canada GAAR matter follow up - Tooling cash flow analysis and meeting with Ripper and J Boken Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - Cumulative Cash flow analysis - Five Year business plan balance sheet and cash flow forecast analysis - AP analysis - Material price adjustments analysis - Prepare for Conf call with CRA on Thursday - Conference call with CRA, J Heckman and C Rand re current status and Lien alternative - Meeting with BBK and D Perryman re return of deposits with vendors Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - March 2006 preliminary results analysis and discussion with M Masanovich - Meeting with Lazard and M Masanovich re Five Year Plan - Five Year business plan balance sheet and cash flow forecast analysis - Analysis of Ford commercial issues - Material price adjustments analysis

04/20/06

11.1

04/21/06

8.4

Page 13 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/24/06

HOURS 11.4

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year Plan working capital analysis - Professional fee accrual analysis meeting - Conference call re GST Tooling spend request - Workers Comp follow up - Canada GAAR matter follow up - Tooling cash flow analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year Plan working capital analysis - Working session with T Ternary and M Masanovich re 5 year plan model - Cash flow forecast analysis for meeting with Commercial Group - Meeting with Commercial Group re Ford Resin pricing agreement - Canada GAAR matter follow up - meeting with T Ternary re OEM Invoices dated 5/17/2005 - Workers Comp follow up - Tooling cash flow analysis Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year Plan working capital analysis - Ford material price recovery analysis - Conference call with UCC and lender financial advisors re 5 year plan model assumptions - Conference call re GST Tooling spend request - Workers Comp follow up - Tooling analysis and draft summary Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year Plan working capital analysis - Lear liquidity risk analysis and meeting with T Ternary - Fabrics wind down follow up - 2006 reforecast flash analysis with M Masanovich - Workers Comp follow up - Tooling 2006 forecast model analysis

04/25/06

15.0

04/26/06

14.5

04/27/06

13.2

Page 14 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/28/06

HOURS 8.6

DAILY LOG Activities during the day included: - Weekly cash flow results analysis and review of weekly reporting - 5 year model assumptions analysis - Fabrics wind down follow up - Workers Comp follow up re pre and post-petition claims - Tooling analysis update

TOTAL

221.7

Page 15 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/02/06

HOURS 1.5

DAILY LOG Activities during the day included: - Reviewed and revised the Fabrics wind down proposal. Activities during the day included: - Meeting with a potential investor to review the due diligence information including the potential takeaway business, the new service business model, cost reduction initiatives, pension liabilities, the status of the management team, the capital expenditures forecast and the resin pricing strategy. Activities during the day included: - Meeting with Kirkland, Latham, GECC and the general counsel to discuss lease issues and potential settlement options, the status of POR and next steps; - Call with Lazard and Kirkland to discuss the status of the due diligence process and financing issues; - Call with a potential investor regarding due diligence status and plant visits; - Call with Chanin regarding questions related to the financial projections and working capital needs. Activities during the day included: - Meeting with a potential investor to review due diligence info; - Meeting with Lazard to review information for the electronic data room; - Call with senior management to discuss severance as part of the Fabrics wind down; - Calls with CMD and management of Plastics to discuss their due diligence on behalf of a potential investor; - Call with Kirkland and Lazard regarding the wind down of the Fabrics division and severance issues; - Reviewed and revised the wind down plan for the Fabrics division.

04/03/06

7.0

04/06/06

11.0

04/07/06

10.0

Page 16 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/10/06

HOURS 12.0

DAILY LOG Activities during the day included: - Meeting with senior management to review move of the corporate office and due diligence presentations for potential investors; - Meeting with the accounting department to discuss the push down of top side adjustments to the plant level for budgeting purposes; - Call with Lazard to discuss the information in the electronic data room; - Meeting with CMD to discuss the plant level information request as part of their due diligence for the plant visits; - Reviewed and revised the management presentation for the potential investors; - Prepared agenda and prepared senior management for their meeting with the potential investors. Activities during the day included: - Full day management presentation to a potential investor to discuss, among other things, the financial projections, Plastics division, Soft Trim division, engineering and product technologies, cost reductions, purchasing initiatives and the relationships with the OEMs. - Meeting with the management of Plastics to prepare for the plant due diligence on behalf of one of the potential investors. Activities during the day included: - Meetings with Capstone to discuss the sale of the Mobis JV, personnel issues, the service parts business plan and the sales forecast; - Meeting with the President of Plastics to review personnel issues, review of the investor meeting, understand the status of the plant consolidations and plant shutdowns; - Meeting with the CFO to discuss personnel issues and the presentation to potential investors; - Call with Kirkland, senior management and Lazard to discuss personnel issues; - Call with Soft Trim purchasing regarding reclamation claim issues; - Meeting with the general counsel regarding the Fabrics wind down plan and severance; - Meeting with the tax manager to review NOLs.

04/11/06

13.0

04/12/06

12.5

Page 17 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/13/06

HOURS 10.0

DAILY LOG Activities during the day included: - Call with a potential investor regarding their due diligence requests and the next steps for submitting offers; - Calls with Lazard regarding the electronic data room and due diligence meetings with potential investors; - Call with a potential investor regarding management presentations and pre meetings to review the due diligence information in the electronic data room; - Meeting with the CEO to discuss the prior management presentations to investors, how the presentations were received and discuss the actions that are needed to improve future presentations; - Meeting with Capstone to review personnel issues. Activities during the day included: - Reviewed 2006 - 2010 EBITDA bridges; - Reviewed the severance options for the wind down of Fabrics; - Calls with the controller to discuss the EBITDA bridges and variance explanations. Activities during the day included: - Reviewed 2006 - 2010 EBITDA bridges and had calls with the controller and CFO regarding issues and questions. Activities during the day included: - Calls with a potential investor regarding due diligence issues and open items; - Meeting with a potential investor to review the due diligence information in the electronic data room and prepare for the upcoming management presentation; - Reviewed the analysis of the severance cost scenarios for the wind down of Fabrics; - Call with the accounting department to prepare for the upcoming management meeting with a potential investor and discussed YTD results and the forecast for the remainder of 2006; - Call with Plastics management to prepare for the upcoming meeting with a potential investor and discussed cost reductions and YTD results.

04/14/06

5.0

04/16/06

1.0

04/17/06

9.0

Page 18 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/18/06

HOURS 12.0

DAILY LOG Activities during the day included: - Call with Lazard, Akin, Kirkland, Chanin and Alvarez regarding the POR term sheet; - Calls with a potential investor to discuss open due diligence items; - Participated in an all day management meeting with a potential investor and the senior management team to review the business plan, YTD results, Plastics cost reductions, purchasing cost savings, proprietary technology and commercial relationships with the OEMs. Activities during the day included: - Meeting with the accounting department and Lazard to review the 2006 - 2010 balance sheet and cash flow projections; - Calls with a potential investor regarding due diligence information and a status update; - Call with Kirkland to discuss the POR term sheet; - Meeting with the Commercial team to discuss Toyota Motor Sales customer agreement negotiations and related issues; - Reviewed the liquidation analysis for Fabrics and discussed certain changes in assumptions; - Call with a potential investor regarding due diligence items, management meetings and next steps. Activities during the day included: - Calls with a potential investor regarding due diligence items; - Meeting with the controller regarding the EBITDA bridges and the related variance analysis; - Reviewed and revised the Fabrics liquidation analysis; - Meetings with the general counsel regarding personnel issues; - Call with Fabrics management regarding the liquidation analysis and wind down plan.

04/19/06

12.0

04/20/06

11.0

Page 19 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/21/06

HOURS 8.0

DAILY LOG Activities during the day included: - Call with a potential investor regarding the due diligence information; - Reviewed the EBITDA bridges and a had a meeting with the controller regarding the variances; - Reviewed the Fabrics wind down plan and liquidation analysis; - Meeting with Lazard regarding the 2006 - 2010 financial projections and key assumptions; - Reviewed the quoting process presentation and discussed modifications with the Commercial team. Activities during the day included: - Calls with a potential investor regarding their due diligence and outstanding items; - Meeting with Purchasing to discuss post emergence trade credit scenarios; - Meeting with management to prepare for the management meetings with a potential investor; - Meeting with HR to review the schedule of potential new hires and terminations; - Meeting with Lazard to review the 2006 - 2010 financial projections; - Call with Capstone regarding HR issues; - Meeting with the CFO regarding March and YTD results. Activities during the day included: - All day management meetings with a potential investor to discuss new business opportunities, operational issues in Plastics, technology review, plant consolidations, commercial issues and YTD financial results; - Meeting with the general counsel regarding personnel issues; - Call with a potential investor to discuss the EBITDA bridges, March YTD results and status of cost initiatives. Activities during the day included: - Meeting with the general counsel regarding personnel issues; - Calls with a potential investor regarding due diligence information and March results for Soft Trim; - Meeting with the CFO regarding due diligence information.

04/24/06

12.0

04/25/06

12.5

04/26/06

3.0

Page 20 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DAVID ORLOFSKY SENIOR DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/27/06

HOURS 10.5

DAILY LOG Activities during the day included: - Calls with a potential investor and the controller regarding March YTD results, budgeting process and historical price downs; - Call with a potential investor and the controller for Soft Trim to discuss March and YTD results for the Soft Trim division; - Call with a potential investor to discuss audit issues, personnel issues and Plastics YTD performance; - Meeting with general counsel regarding personnel issues; - Call with Fabrics management to discuss the status of the liquidation analysis and wind down plan. Activities during the day included: - Call with a potential investor regarding the 2006 - 2010 financial projections, capital expenditures and cost reductions; - Call with a potential investor regarding the March balance sheet, cash flow and income statement along with the Lear takeaway business; - Meeting with the DCX commercial team regarding profitability of Lear takeaway business; - Call with Lazard regarding the 2006 - 2010 financial projections and the status of the revised 2006 monthly financial projections; - Meeting with the controller and the general counsel regarding status the financial statement audit and the related issues, March financial results and the revised 2006 income statement forecast.

04/28/06

8.0

TOTAL

181.0

Page 21 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/02/06

HOURS 2.1

DAILY LOG Activities during the day included: - Review and edits to recovery model - Preparation for diligence meeting Activities during the day included: - Preparation for, and participation in, diligence meeting with prospective investor - Preparation for pension funding presentation Activities during the day included: - In-person meeting with C&A management, debtor counsel and representatives of Internal Revenue Service and Pension Benefit Guaranty Corporation regarding C&A pensions - Review and edits to purchasing presentation Activities during the day included: - Preparation for, and participation in, telephonic diligence meeting with prospective investor - Preparation for, and participation in, business plan meeting with C&A senior management and customer - Status update re substantive consolidation information requests - Compilation of materials for investor diligence process - Review recovery model Activities during the day included: - Preparation for, and participation in, telephonic diligence meeting with prospective investor - Review and update status of numerous information requests - Discussions with C&A staff regarding prospective investor diligence requests Activities during the day included: - Preparation for, and participation in, diligence meeting with prospective investor - Review and edits to claims presentation - Discussions regarding convenience class sensitivity analysis

04/03/06

11.5

04/04/06

9.5

04/05/06

15.3

04/06/06

9.1

04/07/06

8.8

Page 22 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/17/06

HOURS 8.6

DAILY LOG Activities during the day included: - Preparation for, and participation in, in-person diligence meeting with prospective investor - Review and edits to claims presentation - Discussions regarding convenience class sensitivity analysis Activities during the day included: - Review and edits to preliminary claims presentation - Discussions with C&A staff re substantive consolidation issues - Review and edits to recovery model - Review and edits to claims presentation Activities during the day included: - Preparation for, and participation in, telephonic diligence meeting with prospective investor - Review and edits to claims presentation - Review business plan and updated projections with C&A management - Discussions with management re working capital requirements post-emergence Activities during the day included: - All day preliminary meetings with debtor counsel and C&A staff re substantive consolidation Activities during the day included: - Preparation of materials to respond to information requests - Review financial projections - Review pension funding scenarios data - Discussions with management re working capital requirements post-emergence Activities during the day included: - Planning and administration Activities during the day included: - Organize fact-finding meetings with C&A staff re substantive consolidation - Respond to various information requests - Review and edits to claims presentation - Discussions with counsel re substantive consolidation information

04/18/06

9.9

04/19/06

11.2

04/20/06

11.3

04/21/06

6.8

04/23/06

1.8

04/24/06

10.8

Page 23 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 MARK LYMBERY DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES UPDATING AND REFINEMENT OF FINANCIAL FORECASTS BUSINESS PLAN AND PLAN OF REORGANIZATION ANALYSES COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/25/06

HOURS 12.2

DAILY LOG Activities during the day included: - All day fact-finding meetings with unsecured creditor counsel and financial advisors, debtor counsel and C&A staff re substantive consolidation Activities during the day included: - Fact-finding meetings with unsecured creditor counsel and financial advisors, debtor counsel and C&A staff re substantive consolidation - Status update re plant consolidations and asset sales - Participation in call with creditor financial advisors re financial projections Activities during the day included: - Status update call with Keen Consultants re real estate issues - Review data related to substantive consolidation request - Review and comment on recovery model - Status update meeting re asset sales - Review pension funding data Activities during the day included: - Prepare memo re pension liabilities - Discussions with prospective investors re pensions - Review income tax forecast Activities during the day included: - Review and comment on recovery model

04/26/06

13.4

04/27/06

12.7

04/28/06

6.1

04/29/06

1.0

TOTAL

162.1

Page 24 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS FORECAST REVISIONS AND REFINEMENT

DATE 04/03/06

HOURS 1.5

DAILY LOG Activities on this date included: - Communications with team re: substantive consolidation model. Activities on this date included: - Communications with team re: information request list from UCC. Began preliminary analysis. Activities on this date included: - Preparation for and participation in conference call with counsel re: UCC information request list. - Follow-up work and correspondence re: info request list. - Preparation for and participation in conference call with teammate re: substantive consolidation model. Activities on this date included: - Communications with team re: board minutes and certain evidence requested by UCC. - Integration of legal entity revenue projections into substantive consolidation model as a method of allocating secured debt among debtor entities. - Integration of legal entity EBITDAR projections into substantive consolidation model as a method of allocating secured debt among debtor entities. Activities on this date included: - Researched negative payables calculations in debtor and non-debtor spreadsheets produced by company. - Communications with company to research missing information. - Began working on place holders for open items in sub con model. Activities on this date included: - Communications with team re: budgeting process. - Work on sub con model - allocation of enterprise value calculations. Activities on this date included: - Communications with counsel and team re: information request list and documents prepared. - Researched work performed by debtors, KZC and K&E on fraudulent conveyance issues.

04/04/06

2.0

04/05/06

5.0

04/06/06

8.0

04/10/06

7.0

04/11/06

4.5

04/12/06

9.0

Page 25 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS FORECAST REVISIONS AND REFINEMENT

DATE 04/13/06

HOURS 7.0

DAILY LOG Activities on this date included: - Work on report outlining changes to budget by month. - Worked on Excel tables for report. Analyzed push-down in expenses. - Worked on written report outlining changes for investors. Activities on this date included: - Work on Tooling Division cash flow model, written comments and analysis of results. Activities on this date included: - Continued work on Tooling Division cash flow model, written comments and analysis of results. - Participated in meetings to discuss budget process and work plan for roll forward. - Work on Tooling department analysis for Lazard financial model. - Developed financial projections for emergence calculations and modeling. Activities on this date included: - Continued work on tooling department analysis for Lazard financial model. - Developed financial projections for emergence calculations and modeling. - Participated in meetings on tooling with C&A accounting personnel and KZC staff. - Analysis of intercompany ownership roll-forwards in substantive consolidation model. Activities on this date included: - Continued work on tooling department analysis for Lazard financial model. - Developed financial projections for emergence calculations and modeling. - Further analysis of intercompany ownership roll-forwards in substantive consolidation model. - Work on tooling model and forecast for budget process. Activities on this date included: - Further analysis of intercompany ownership roll-forwards in substantive consolidation model. - Work on tooling financial projections. Input Jan. - Mar. 2006 balance sheet actuals into financial model. - Participated in meetings with C&A accounting personnel re: additional tooling data requests.

04/18/06

12.1

04/19/06

14.3

04/20/06

12.4

04/21/06

8.0

04/24/06

10.6

Page 26 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 RICHARD MIZAK DIRECTOR PRIMARY AREA OF RESPONSIBILITY INTERCOMPANY CLAIMS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS FORECAST REVISIONS AND REFINEMENT

DATE 04/25/06

HOURS 12.0

DAILY LOG Activities on this date included: - Work on data received from EC on projected 2006 tooling revenues and costs. - Analysis of sub con model go forward plan to transition model to Puneet Agrawal. Activities on this date included: - Analysis of Dura de Mexico in sub con model. Requested correct data from accounting to rectify issue. - Work with budgeting group on information request from UCC re: home office and eliminations. - Work on MD&A report for presentation to Board of Directors. Activities on this date included: - Work with budgeting group on information request from UCC re: home office and eliminations. Finalized report for investors. - Read and analyzed presentation to board of directors. - Worked on budget with Tony Palomba - established go forward plan. Activities on this date included: - Read and analyzed presentation to board of directors. - Worked on budget with Tony Palomba - began analyzing carpet division budgets.

04/26/06

13.2

04/27/06

12.5

04/28/06

8.0

TOTAL

147.1

Page 27 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 04/03/06

HOURS 12.1

DAILY LOG Activities during the day included: - Detail review of SRR tooling / capital and launch funding logs - Review and revise customer capital repayment schedules - Review Honda capital funding reconciliation - Review of tooling cash flow forecast supporting schedules. - Discussions with bank and committee professionals re: customer capital repayment Activities during the day included: - Meetings to review customer capital repayment schedules - Meeting with New Domestics program team to review capital funding / repayment reconciliation - Review of tooling cash flow forecast supporting schedules. - Discussions with bank and committee professionals re: customer capital repayment Activities during the day included: - Meeting with lender and committee professional to review capital repayment schedules - Meeting with J. Butler to discuss various capital repayment reconciling items - Review tooling 2006 balance sheet and cash flow analysis - Review various tooling/capital funding request - Prepare response to due diligence information requests Activities during the day included: - Prepare response to lender professional inquiry into capital repayment questions - Discussions with BBK re: customer capital repayment issues - Review tooling 2006 balance sheet and cash flow analysis - Participate in tooling accounting/funding meeting - Review customer advance funding management report

04/04/06

13.2

04/05/06

11.7

04/06/06

13.6

Page 28 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 04/07/06

HOURS 8.1

DAILY LOG Activities during the day included: - Meeting to review Honda capital repayment reconciling issues - Review and approve various tooling funding requests - Meeting to discuss due diligence data request - Review and process convertible group tooling funding requests - Discussions with BBK and C&A personnel re: revisions to GM capital repayment proposal - Meeting with Commercial group re: capital loan repayment status / issues Activities during the day included: - Meeting to review Engineering Centers ("EC's") tooling cash needs - Review EC's tooling cash forecast - Discussion with counsel re: various vendor settlement discussions - Meeting with BBK to discuss DCX open funding issues - Review Ford funding analysis re: funding to internal tool shops - Review analysis prepared by GST group re: capital cost for takeover business Activities during the day included: - Meeting to discuss current and future tooling needs - Meetings with BBK and C&A GM program team re: open tooling funding issues - Meeting with Mgt team to review plant capital requests - Review and approve various tooling and capital funding requests - Meeting to discuss various vendor settlement issues - Meeting to discuss tooling cash flow Activities during the day included: - Review and revise plant shut down analysis - Meeting with BBK to review status of DCX funding requests - Review Ford capital funding reconciliation - Review customer funding logs - Review and approve various tooling requests - Meeting to discuss various vendor payment / settlement issues

04/17/06

9.6

04/18/06

13.2

04/19/06

11.1

Page 29 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 04/20/06

HOURS 12.1

DAILY LOG Activities during the day included: - Meeting with treasury group re: resolution of BBK trust payments and deposit reimbursements - Meeting with BBK to review open tool order analysis and other open funding issues - Review GST tooling cash forecast - Review revised 2006 tooling group financial statements - Meeting to review tooling group 2006 forecasts - Review and process various tooling requests for payment - Detail review of customer funding logs Activities during the day included: - Review analysis detailing tooling cash funding needs - Meeting to discuss current and future tooling needs - Meetings with BBK re: DCX open tooling funding issues - Review and approve various tooling requests - Meeting to discuss various vendor settlement / payment issues - Meetings to review customer capital repayment issues Activities during the day included: - Review status report on internal tools - Review tooling funding budget - Meeting with C&A purchasing to review Brown settlement / payment issues - Meeting with BBK re: DCX and GM tooling / p.o. issues - Review capital repayment analysis for all customers - Reconcile GM Lambda program tooling funding Activities during the day included: - Meetings to review and discuss various vendor payment / settlement issues - Review plant level capital projections and funding needs - Meeting to outline and assign various tooling related work efforts - Meeting with purchasing group re: Brown payment / settlement issues - Review reconciliation of detailed customer funding accounts

04/21/06

9.3

04/24/06

8.1

04/26/06

10.2

Page 30 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANIEL KERRIGAN DIRECTOR PRIMARY AREA OF RESPONSIBILITY OVERSIGHT OF TOOLING OPERATIONS FORECASTING OF CAPEX, LAUNCH AND TOOLING COSTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS MANAGEMENT OF CUSTOMER ADVANCED CAPEX, LAUNCH AND TOOLING FUNDS

DATE 04/27/06

HOURS 12.6

DAILY LOG Activities during the day included: - Review prototype unapplied cash analysis - Review analysis of prototype tools by customer - Review updated customer capital repayment schedules - Meeting with Dura program team to review various program funding issues - Review and process various tooling requests - Review revised open tool order / tooling cash flow analysis - Calls with K&E re: vendor payment / settlement issues Activities during the day included: - Calls with counsel to reach settlement agreement with tooling supplier - Reko - Meetings with Mitsubishi program team re: settlement agreement - Reko - Review and approve various tooling funding requests - Review revised tooling cash flow analysis - Meeting with BBK to discuss treatment and funding of 384 program tooling - Calls with Reko's president to negotiate tooling settlement

04/28/06

11.4

TOTAL

156.3

Page 31 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/01/06

HOURS 0.6

DAILY LOG Activities during the day included: - Update projected recovery schedules - Read and comment on detail relating to AR reserves Activities during the day included: - Prepare for meeting re AR reserves - Prepare open items for week - Read and comment on data for GECC true up calculation Activities during the day included: - Read and comment on data for GECC true up calculation - Prepare for meeting re AR reserves - Participate in meeting re AR reserves - Follow up w S. Lewis re AR reserves - Prepare for meeting w commercial team re DCX - Work on DCX post petition unapplied cash - Disc w Treasury the close of the Hodonin plant sale to IAC - Address collection of pre-petition AR from customers Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Identify proceeds from close on sale of European businesses - Update presentation on sale of European businesses - Mtg w C&A AR Team to disc Nissan receivables - Read and comment on receivables data support BBC - Discuss draft BBC w C&A AR Team - Address questions from Lazard re receivables - Update presentation on C&A exposure to Lear

04/02/06

0.8

04/03/06

10.8

04/04/06

12.7

Page 32 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/05/06

HOURS 11.2

DAILY LOG Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Update response to tooling vendor, including potential adequate protection offer - Read and comment on detail for call w Nissan - Participate on call w UK and Capstone to discuss Brazil transaction - Update projected recovery schedules - Assist local counsel w legal settlement of Bennett Jones - Address K&E questions on Mobis stipulation - Read and comment on materials for application of DCX post petition unapplied cash - Read and comment on receivables data support BBC - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Read and comment on detail for call w Nissan - Participate on call w Nissan re receivables - Address Capstone follow up questions re Brazil transaction - Read and comment on settlement offer from customer re pre-petition balances - Search AR database for recently filed entity to gauge exposure - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor Activities during the day included: - Disc w local counsel re tooling vendor - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Address questions from Lazard re receivables - Update presentation on C&A exposure to Lear - Calls and emails to contacts at various customers w pre-petition balances - Update GECC loan balance Activities during the day included: - Update projected recovery schedules - Prepare open items for week

04/06/06

11.4

04/07/06

10.6

04/09/06

0.6

Page 33 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/10/06

HOURS 8.4

DAILY LOG Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Work on DCX post petition unapplied cash - Address collection of pre-petition AR from customers - Update presentation on sale of European businesses Activities during the day included: - Read and comment on changes in prior weeks ATB - Identify proceeds from close on sale of European businesses - Update presentation on sale of European businesses - Read and comment on receivables data support BBC - Discuss draft BBC w C&A AR Team - Update presentation on C&A exposure to Lear - Calls and emails to contacts at various customers w pre-petition balances Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Update response to tooling vendor, including potential adequate protection offer - Update projected recovery schedules - Read and comment on materials for application of DCX post petition unapplied cash - Read and comment on receivables data support BBC - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Address Capstone follow up questions re Brazil transaction - Read and comment on settlement offer from customer re pre-petition balances - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor

04/11/06

10.2

04/12/06

11.7

04/13/06

10.4

Page 34 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/14/06

HOURS 5.3

DAILY LOG Activities during the day included: - Disc w local counsel re tooling vendor - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Address questions from Lazard re receivables - Update presentation on C&A exposure to Lear - Calls and emails to contacts at various customers w pre-petition balances - Update GECC loan balance Activities during the day included: - Read and comment on open emails Activities during the day included: - Read and comment on data for GECC true up calculation - Work on DCX post petition unapplied cash - Calls and emails to contacts at various customers w pre-petition balances - Update presentation on sale of European businesses Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Identify proceeds from close on sale of European businesses - Update presentation on sale of European businesses - Read and comment on receivables data support BBC - Discuss draft BBC w C&A AR Team - Address questions from Lazard re receivables Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Update response to tooling vendor, including potential adequate protection offer - Update projected recovery schedules - Read and comment on materials for application of DCX post petition unapplied cash - Read and comment on receivables data support BBC - Read and comment on draft BBC - Finalize and submit BBC to JPM - Update presentation on sale of European businesses

04/15/06

0.6

04/17/06

10.2

04/18/06

10.9

04/19/06

11.8

Page 35 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/20/06

HOURS 11.2

DAILY LOG Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Update presentation on sale of European businesses - Work on DCX post petition unapplied cash Activities during the day included: - Disc w local counsel re tooling vendor - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Calls and emails to contacts at various customers w pre-petition balances - Update GECC loan balance Activities during the day included: - Update projected recovery schedules - Prepare open items for week Activities during the day included: - Read and comment on data for GECC true up calculation - Work on DCX post petition unapplied cash - Address collection of pre-petition AR from customers Activities during the day included: - Read and comment on changes in prior weeks ATB - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor - Identify proceeds from close on sale of European businesses - Update presentation on sale of European businesses - Read and comment on receivables data support BBC - Discuss draft BBC w C&A AR Team - Update presentation on C&A exposure to Lear

04/21/06

10.8

04/23/06

0.6

04/24/06

8.9

04/25/06

11.1

Page 36 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 JON EMSWILER DIRECTOR PRIMARY AREA OF RESPONSIBILITY PRE-PETITION GE A/R SECURITIZATION OVERSIGHT OF TREASURY FUNCTION (RECEIVABLES MANAGEMENT) MONITORING OF EUROPEAN ADMINISTRATION PROCESS AND MANAGEMENT OF RECOVERY EFFORT

DATE 04/26/06

HOURS 11.3

DAILY LOG Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Update response to tooling vendor, including potential adequate protection offer - Update projected recovery schedules - Read and comment on materials for application of DCX post petition unapplied cash - Read and comment on receivables data support BBC - Read and comment on draft BBC - Finalize and submit BBC to JPM Activities during the day included: - Calls and emails to contacts at various customers w pre-petition balances - Read and comment on settlement offer from customer re pre-petition balances - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Disc w local counsel re details from tooling vendor Activities during the day included: - Disc w local counsel re tooling vendor - Read and comment on tooling vendor motion - Develop response to tooling vendor, including potential adequate protection offer - Update presentation on C&A exposure to Lear - Calls and emails to contacts at various customers w pre-petition balances - Update GECC loan balance Activities during the day included: - Update projected recovery schedules Activities during the day included: - Prepare open items for week - Read and comment on data for GECC true up calculation

04/27/06

11.9

04/28/06

10.6

04/29/06

0.6

04/30/06

1.1

TOTAL

216.3

Page 37 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/03/06

HOURS 11.1

DAILY LOG Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct efforts of C&A Treasury to relate customer specific cash transactions for tooling, capital & launch costs. - Review budgeted income statement, balance sheet and cash flow statements for internal tooling shops. - Develop proposal for repayment of Capital Advances to various Customers Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Direct construction of detailed cash forecast for tooling management. - Conversations with Premier Mold accounting and finance staff to understand spend related to Ford. - Direct efforts of C&A Treasury to relate customer specific cash transactions for tooling, capital & launch costs. - Prepare presentation to the SEC. Activities during the day included: - Review and sign-off on Management Reporting Package detailing funding activity for Capital, Tooling & Launch Costs. - Meet with Premier Mold accounting and finance staff to understand advance fundings. - Supervise efforts to construct a business metrics management report. - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Prepare presentation to the SEC. Activities during the day included: - Direct efforts to understand uninvoiced tooling projects for cash forecasting purposes. - Supervised efforts to construct a business metrics management report. - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Develop proposal for repayment of Capital Advances to General Motors. - Calls with Larry Johnson C&A IT to discuss changes to Project Accounting Systems.

04/04/06

15.3

04/05/06

13.3

04/06/06

14.3

Page 38 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/07/06

HOURS 9.8

DAILY LOG Activities during the day included: - Direct efforts to understand uninvoiced tooling projects for cash forecasting purposes. - Supervised efforts to construct a business metrics management report. - Direct efforts of C&A Treasury to identify Honda related advances. - Assist in development of tooling operations team work plan. - Meeting with Maryanne Wright C&A to discuss DCX open issues. Activities during the day included: - Communications with KZC team regarding open DCX commercial issues including capital repayment plan. - Communications with Carson Fischer regarding DOTT industries. Activities during the day included: - Communications with B. Tinney, C&A regarding open DCX commercial issues and upcoming meeting. Activities during the day included: - Meetings with B. Tinney, C&A regarding open DCX commercial issues and upcoming meeting. - Directed efforts to understand and reconcile pre-customer agreement Honda protocol funding. - Supervised efforts to construct a business metrics report. - Meetings with C&A Purchasing and Tooling Accounting to discuss ownership of HB tools at DOTT Industries. - Call with local counsel to discuss insolvent supplier Lorro Inc. Activities during the day included: - Directed efforts to identify miscategorized customer advances. - Assisted in construction of case project work plan. - Meeting with C&A IT to discuss changes to tooling information systems TMS/ECMS. - Conference call with C&A Purchasing and local counsel regarding DOTT Industries. - Meetings with C&A Purchasing and local counsel to discuss insolvent supplier Lorro Inc. - Discuss Potential hostage situation arising from Lorro Bankruptcy with BBK.

04/08/06

1.0

04/09/06

1.5

04/10/06

13.9

04/11/06

12.3

Page 39 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/12/06

HOURS 12.3

DAILY LOG Activities during the day included: - Direct efforts to understand and reconcile Ford advance funding for internal tooling. - Offer direction and guidance to C&A project accounting related to tooling % of complete analysis. - Conference call with C&A Purchasing and local counsel regarding DOTT Industries. - Call with local counsel to discuss insolvent supplier Lorro Inc. Activities during the day included: - Conversations with Dura Convertible Systems Group regarding payment to tooling vendor Riverside. - Meetings with C&A Purchasing and local counsel regarding DOTT Industries refusal to surrender Customer Tooling. - Call with C&A and local counsel to discuss insolvent supplier Lorro Inc. - Communication with Mercedes Benz US to discuss hostage situation involving supplier Eagle Industries. Activities during the day included: - Call with C&A and local counsel to discuss insolvent supplier Lorro Inc. - Calls with C&A purchasing to discuss hostage situation involving supplier Eagle Industries. Activities during the day included: - Call with C&A and local counsel to discuss insolvent supplier Lorro Inc. - Calls with C&A purchasing to discuss hostage situation involving supplier Eagle Industries. - Communications with C&A Mexico to reconcile Ford advance funding activity. - Communication with Mercedes Benz US to discuss hostage situation involving supplier Eagle Industries.

04/13/06

15.9

04/14/06

4.0

04/17/06

12.6

Page 40 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/18/06

HOURS 13.5

DAILY LOG Activities during the day included: - Calls with C&A purchasing to discuss hostage situation involving supplier Eagle Industries. - Offer direction and guidance to C&A project accounting related to tooling % of complete analysis. - Communications with C&A Mexico to reconcile Ford advance funding activity. - Conversations with C&A Greenville, NC operations regarding potential supply interruption. Activities during the day included: - Offer direction and guidance to C&A purchasing to respond to payment demands from supplier Accord Plastics. - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Meeting with Lazard to discuss capital repayment and five-year business plan. - Conference call with C&A Purchasing and local counsel regarding DOTT Industries. Activities during the day included: - Communications with C&A EDC Old Fort, NC regarding balance sheet assumptions underlying 2006 budget. - Meet with Lazard to discuss capital repayment and five-year business plan. - Meet with Mike Ripper and Chris O'Connel, C&A Tooling Operations to discuss tooling cash forecasting. - Conversation with C&A Accounts Payable regarding recovery of deposit monies with vendor Janesville. - Discussion of double tooling payment made by DCX. Activities during the day included: - Discussion with BBK regarding tooling supplier Complete Prototype. - Offer direction and guidance to C&A project accounting related to near-term cash forecasting. - Communications with C&A EDC Old Fort, NC regarding balance sheet assumptions underlying 2006 budget. - Discussion of double tooling payment made by DCX. Activities during the day included: - Review of tooling group work plan including Ford advance funding reconciliation.

04/19/06

12.6

04/20/06

15.5

04/21/06

8.1

04/23/06

1.0

Page 41 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/24/06

HOURS 13.0

DAILY LOG Activities during the day included: - Offer direction and guidance to C&A project related to reconciliation of Ford direct supplier payments. - Conference call with C&A IT to discuss changes to tooling information system PAS. - Conversations with C&A Program Management regarding resourcing Lorro business to JSP/Meridian Automotive. - Communications with C&A EDC Old Fort, NC regarding balance sheet assumptions underlying 2006 budget. - Direct efforts to understand tooling commitments awaiting supplier invoicing for cash forecasting purposes. Activities during the day included: - Conversations with C&A Program Management regarding resourcing Lorro business to JSP/Meridian Automotive. - Call with local counsel to discuss breach of contract from insolvent supplier Lorro Inc. - Discussion of double tooling payment made by DCX. - Communications with C&A EDC Old Fort, NC regarding balance sheet assumptions underlying 2006 budget. - Direct efforts to update estimated PPAP dates for cash forecasting purposes. Activities during the day included: - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Discuss double tooling payment made by DCX. - Assist in development of tooling operations team work plan. - Meet with C&A Purchasing and local counsel to breach of contract from insolvent supplier Lorro Inc. - Direct construction of detailed cash forecast for tooling management.

04/25/06

13.3

04/26/06

14.3

Page 42 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 ARTHUR KAZ DIRECTOR PRIMARY AREA OF RESPONSIBILITY ANALYSIS OF TOOLING OPERATIONS DEVELOPMENT OF CAPEX, LAUNCH AND TOOLING FORECASTS MANAGEMENT OF CAPEX, LAUNCH AND TOOLING FUNDING PROTOCOL AND PROCESS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/27/06

HOURS 13.3

DAILY LOG Activities during the day included: - Respond to relief of stay motions filed by tooling vendor Tri-Way. - Conference call with C&A Assistant General Council, Purchasing and local counsel to repossession of HB tools in possession of DOTT Industries. - Discuss matter of unapplied cash and prototype tooling collections with C&A Accounts Receivables team. - Conversations with Business Management to discuss reasons behind DCX double payment and steps required to avoid reoccurrence. - Conference call with C&A Mexico operations relating to supplier Nugar. Activities during the day included: - Direct efforts to understand tooling invoices paid without advance funding by internal tool shops. - Conference call with K&E and C&A Mexico regarding threat of supply disruption from supplier Nugar. - Conference call with C&A Purchasing and local counsel to repossession of HB tools in possession of DOTT Industries. - Conversations with C&A Tooling Purchasing and Program Management regarding resourcing of Lorro business to JSP/Meridian Automotive.

04/28/06

9.3

TOTAL

250.6

Page 43 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/03/06

HOURS 11.4

DAILY LOG Activities during the day included: - Directed, analyzed, and other work related to the preparation of financial statements on a business units basis for periods ended December 31, 2005 - Analysis and work related reconciling cash reported in 13 week cash reporting to actual financial performance - Prepares and consulted with Capstone to review of preliminary results for the periods ended February 2006 - Assisted in the preparation of presentation to SEC Activities during the day included: - Directed, analyzed, and other work related to the preparation of financial statements on a business units basis for various period in period - Advised, analyzed, and other work related to the revision of the 2006 Operating Budget Activities during the day included: - Analyzed, reviewed, and other work related preparation of financial information for inclusion in Board Package - Analysis and other work related to drafting Management Discussion and Analysis to Board - Analysis and other work related to accessing changes in working capital Activities during the day included: - Coordinated, analyzed, and other work related to addressing information requested by certain interested parties - Analyzed, reviewed, and other work related preparation of financial information for inclusion in Board Package - Analysis and other work related to drafting Management Discussion - Analysis, including detail review of certain plant performance with plant management

04/04/06

12.1

04/05/06

12.2

04/06/06

12.4

Page 44 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/07/06

HOURS 10.0

DAILY LOG Activities during the day included: - Coordinated, analyzed, and other work related to addressing information requested by certain interested parties - Analyzed, reviewed, and other work related preparation of financial information for inclusion in Board Package - Analysis and other work related to drafting Management Discussion - Analysis, including detail review of certain plant performance with plant management Activities during the day included: - Coordinate, analyze, and other work related to addressing information requested by certain interested parties - Direct, analyze, and other work related to the preparation of financial statements on a business units basis - Advise, analysis, and other work related to the revision of the Budget Activities during the day included: - Coordinated, analyzed, and other work related to addressing information requested by certain interested parties - Directed, analyzed, and other work related to the preparation of financial statements on a business units basis - Advised, analyzed, and other work related to the revision of the 2006 Operating Budget - Analysis and other work related to reporting capital expenditures to DIP Lenders and other interested parties Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business units the periods ended March 31, 2006 - Analysis and work related reconciling cash reported in 13 week cash reporting to actual financial performance - Analysis and other work related to detail review of certain plant financial performance for the periods ended March 2006

04/10/06

11.2

04/11/06

12.4

04/12/06

12.5

Page 45 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/13/06

HOURS 12.5

DAILY LOG Activities during the day included: - Analyzed, reviewed, and other work related to accessing financial performance for each business units the periods ended March 31, 2006 - Coordinating, preparation and consulting with various advisors on various issues including financial performance for the periods ended February 2006 - Analysis and other work related to detail review of certain plant financial performance for the periods ended March 2006 Activities during the day included: - Analysis and other work related to drafting Management Discussion - Analysis, including detail review of certain plant performance with plant management - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Analysis and other work related to preparation of statements of cash flows for inclusion in financial reporting package Activities during the day included: - Analysis and other work related to drafting Management Discussion - Analysis, including detail review of certain plant performance with plant management - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Coordinated, prepared and consulted with various advisors on various issues including financial performance for the periods ended February 2006 Activities during the day included: - Analysis and other work related to drafting Management Discussion - Analysis, including detail review of certain plant performance with plant management - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Analysis and other work related to preparation of statements of cash flows for inclusion in financial reporting package

04/14/06

7.0

04/17/06

11.2

04/18/06

12.2

Page 46 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/19/06

HOURS 12.1

DAILY LOG Activities during the day included: - Analysis and other work related to March 2006 reporting, including reporting to US Trustee - Analysis and other work related to inter-company funding from US to Canadian and Mexican operations - Coordinated, prepared and consulted with advisors to the various stakeholders - Analysis, review, and other work related to the MOR filing for the period ended March 2006 Activities during the day included: - Analysis and other work related to March 2006 reporting, including reporting to US Trustee - Analysis and other work related to inter-company funding from US to Canadian and Mexican operations - Coordinated, prepared and consulted with advisors to the various stakeholders - Analysis, review, and other work related to the MOR filing for the period ended March 2006 Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended March 2006 - Analysis and work related to revising 2006 Operating Budget for push down certain items to plants - Coordinated, prepared and consulted with advisors to the various stakeholders Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended March 2006 - Analysis and work related to revising 2006 Operating Budget for push down certain items to plants - Coordinated, prepared and consulted with advisors to the various stakeholders

04/20/06

12.2

04/21/06

9.9

04/22/06

2.2

Page 47 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/24/06

HOURS 11.1

DAILY LOG Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Work related to detail review of certain plant financial performance for the periods ended March 2006 Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Work related to detail review of certain plant financial performance for the periods ended March 2006 Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Analysis and other work related to review of balance sheets, with focus on understanding impact on working capital - Work related to detail financial performance review of certain underperforming Plastics plants for the periods ended March 2006 - Analysis and other work related to review of financial performance of tooling business unit Activities during the day included: - Analysis and other work related to March 2006 reporting required under the DIP Credit Facility - Work related to detail financial performance review of certain underperforming Plastics plants for the periods ended March 2006 - Coordinate, analyze, and other work related to addressing information requested by certain interested parties

04/25/06

12.1

04/26/06

12.1

04/27/06

12.6

Page 48 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/28/06

HOURS 8.0

DAILY LOG Activities during the day included: - Analysis and other work related to preparation of March 2006 reporting required under the DIP Credit Facility - Work related to detail review of certain plant financial performance for the periods ended March 2006 - Coordinate, analyze, and other work related to addressing information requested by certain interested parties

TOTAL

229.4

Page 49 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/04/06

HOURS 11.0

DAILY LOG Activities during the day included: - Attending a meeting with commercial dept re: service market - Reviewing FY 2006 Cap Ex schedule - Reviewing plant consolidation schedule - Dealing with a number of questions from Capstone - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received Activities during the day included: - Attending a meeting with D. DeSebastian re: manufacturing systems - Attending a meeting with M. DeIrala re: service strategy - Preparing for a meeting with plastics group re: process issues - Reviewing due diligence request list from potential investors - Attending a meeting re: V229 claim - Reviewing proposed cap ex repayment schedule to OEM's Activities during the day included: - Preparing monthly inventory schedule for all plastics plants - Dealing with a number of questions from Capstone - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Collecting data in respect of due diligence request list from prospective investors Activities during the day included: - Attending a meeting with CMD to understand their due diligence requests - Reviewing cap ex by plant schedule with P. Winquist - Liaising with KZC personnel involved in CMD plant visits - Collecting data in respect of due diligence request list from prospective investor Activities during the day included: - Preparing for and attending a meeting with CMD re: future purchasing strategies - Reviewing press utilization schedule by plant to understand where the Company has available capacity - Dealing with questions from potential investors - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received

04/05/06

12.0

04/06/06

12.0

04/07/06

9.0

04/10/06

11.5

Page 50 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/11/06

HOURS 12.0

DAILY LOG Activities during the day included: - Preparing for and attending a meeting with the Company's management team and a potential investor - Preparing for and attending a meeting with Capstone and M. DeIrala re Evart and Hermosillo - Preparing for and attending a meeting with CMD and M. DeIrala re Evart and Hermosillo Activities during the day included: - Coordinating CMD plant visits with Company personnel - Reviewing outstanding resin amounts due from Ford - Preparing for and attending a meeting with D. Proffit re: recent investor presentation - Reviewing cost reductions by plant with P. Winquist Activities during the day included: - Attending a meeting with S. Armstrong re: plant closures - Preparing updated plant closure schedule for investor presentations - Attending a meeting with P. Speers re: outstanding plastics finance issues - Attending a meeting with T. Drainville re: Nashville and OKC closures - Attending a meeting with C. O'Connell re: Premier closure - Dealing with questions from Capstone Activities during the day included: - Preparing updated plant closure schedule for investor presentations - Reviewing Westland presentation re: labor issues - Dealing with questions from Capstone - Dealing with questions from CMD Activities during the day included: - Coordinating CMD plant visits and dealing with their questions - Dealing with a number of questions from Capstone - Dealing with questions from Alvarez - Dealing with questions from potential investors

04/12/06

13.0

04/13/06

11.5

04/14/06

8.0

04/17/06

11.0

Page 51 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/18/06

HOURS 12.0

DAILY LOG Activities during the day included: - Coordinating CMD plant visits and answering their questions - Working with cash flow team to reconcile forecast price increases from OEM's to actual monies received - Participating in a meeting with M. Wright re: potential new business - Reviewing fabrics liquidation analysis Activities during the day included: - Preparing for and attending a meeting with N. Yanick and D. Cue re: profitability of potential new business - Dealing with questions from Capstone - Reviewing new 'quote' process prepared by Company - Reviewing stability of one of the Company's suppliers Activities during the day included: - Preparing for and attending a meeting re: BOS system - Dealing with numerous follow up requests from potential investors - Dealing with questions from Capstone - Dealing with questions from Alvarez Activities during the day included: - Preparing for and participating in a meeting re: plastics BOS system - Preparing for and participating in a meeting with P. Speers re: financial systems and operating systems being utilized by the plastics division - Dealing with numerous follow up requests from potential investors - Dealing with questions from Capstone Activities during the day included: - Preparing for and participating in a meeting with plastics group re: prioritizing action plan list - Dealing with follow up numerous follow up requests from potential investors - Reviewing Ford resin data for Q1 2006

04/19/06

12.5

04/20/06

12.0

04/21/06

9.0

04/24/06

11.0

Page 52 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 LEE SMITH DIRECTOR PRIMARY AREA OF RESPONSIBILITY IMPLEMENTATION OF STRATEGIC PLAN INITIATIVES DEFINING AND VALIDATING COST REDUCTION INITIATIVES BUSINESS UNIT AND PLANT PROFITABILITY ANALYSIS (PLASTICS) COORDINATION AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/25/06

HOURS 12.5

DAILY LOG Activities during the day included: - Reviewing BOS metrics being used by Company - Preparing for and attending a meeting with M. Wright re: Ford resin strategy - Dealing with questions from Capstone - Attending a meeting between company's management team and potential future investors Activities during the day included: - Preparing for and participating in a meeting with P. Speers re: plastics division and the finance function - Working with cash flow team to reconcile price increase from OEM's to actual monies received - Dealing with numerous requests from the potential investors - Reviewing Cap Ex spend for potential new business Activities during the day included: - Preparing for and attending a meeting in Albemarle with P.Speers and J. Kies re: soft trim financial systems - Participating in a meeting re: profitability of potential new business - Dealing with questions from CMD Activities during the day included: - Preparing for and attending a meeting in Albemarle with P.Speers and J. Kies re: soft trim financial systems - Preparing for and attending a meeting with K. Ringler re: BOS system and cost savings - Dealing with questions from CMD

04/26/06

12.5

04/27/06

10.5

04/28/06

8.0

TOTAL

211.0

Page 53 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/03/06

HOURS 11.3

DAILY LOG Activities during the day included: - Review of actual sales by plant as compared to Budget and invoice data - Continued development of updated 26-week Cash Flow Forecast - Analysis of preliminary actual results for prior week - Review of information regarding projected CapEx and meeting with P Winquist - Review of actual personnel cost for 1st quarter by week Activities during the day included: - Development of information for upcoming meetings with creditor advisors - Continued development of updated 2nd-quarter Cash Flow Forecast - Analysis of preliminary actual results for prior week - Update assumption support for Cash Flow Forecast - Develop of alternative estimate of cash flow for the 2nd quarter - Continued development of updated 26-week Cash Flow Forecast Activities during the day included: - Finalize new 13-week Cash Flow Forecast for distribution to Lenders as basis for loan Covenants - Development of two-week daily Cash Flow Forecast - Reconciliation of Cash Flow Forecast to 2006 Operating Plan and prior 13-week forecast - Review of monthly disbursements by plant for period from August through March - Discussions with P Winquist re CapEx and Restructuring budgets - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances Activities during the day included: - Conference call with Capstone to review new Cash Flow Forecast - Development of additional support information for Cash Flow Forecast - Development of information for analysis of 3rd-quarter Cash Flow Forecast - Development of additional information as requested by Capstone in support of Cash Flow Forecast.

04/04/06

14.0

04/05/06

13.0

04/06/06

10.0

Page 54 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/07/06

HOURS 5.0

DAILY LOG Activities during the day included: - Development of templates for weekly reporting for 2nd-Quarter cash reports - Review of February operating results - Development of alternative Cash Flow Forecasts based on changes to various assumptions - Telephone call and development of information for Capstone Activities during the day included: - Meeting with M Masanovich re Cash Flow Forecast - Update open items and information requests from Capstone - Development of information for Company "Interlink" information web site - Review of pending payments related to Tooling reimbursement - Review of information in support of weekly disbursement budget - Development of alternative Cash Flow Forecasts based on changes to various assumptions - Review of miscellaneous receipts from the prior week Activities during the day included: - Analysis of preliminary actual results for prior week - Development of actual to budget Restructuring Expense analysis - Review of budget for Tooling in 2006 Operating Plan - Development of updated monthly sales budget by plant - Development of Price Increase tracking model for 2nd quarter Activities during the day included: - Analysis of updated monthly sales budget by plant - Development of updated monthly material cost budget by plant - Development of revised weekly disbursement budget - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Update analysis of projected retro active Price Increase receipts - Development of initial quarterly cash reporting templates

04/10/06

10.5

04/11/06

13.0

04/12/06

13.0

Page 55 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/13/06

HOURS 10.0

DAILY LOG Activities during the day included: - Continued development of 3rd quarter Cash Flow Forecast - Review of actual personnel costs related to Restructuring for March and April - Analysis of estimated payroll and overhead expense in Budget - Analysis of information re: Ford Raw Material price adjustments and payments - Meeting with management to review status and treatment of Ford Raw Materials payments - Initial development of Cash Flow Forecast for the 4th quarter Activities during the day included: - Review of preliminary liquidation analysis for the Fabrics division - Initial development of Cash Flow Forecast for 4th quarter - Development of sensitivity matrix for Cash Flow Forecast - Review of 1st-quarter Cash Flow Forecast base on actual results Activities during the day included: - Development of two-week daily Cash Flow Forecast - Review of various personnel costs related to plant closures - Development of sensitivity matrix for Cash Flow Forecast - Update various information related to Restructuring Expenses - Review of 2nd quarter Shipment forecast Activities during the day included: - Update analysis of actual Restructuring Expenses and comparison to Plan - Discussions with B. Nawrocki re: Restructuring Expenses - Update report on remaining large receipts to be collected and payments to be made during 2nd-quarter - Analysis of preliminary actual results for prior week - Analysis of updated Ford Price Increase analysis from management

04/14/06

6.0

04/17/06

10.5

04/18/06

13.4

Page 56 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/19/06

HOURS 13.1

DAILY LOG Activities during the day included: - Continued development of Cash Flow Forecast for 3rd quarter - Review of various A/P disbursements and underlying categorization into disbursement type - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Meeting with management and Lazard re: updates to 2006 Operating Plan forecast - Review of various information in draft of updates to Operating Plan Activities during the day included: - Development of financial information for Lazard re Budget - Development of information for meeting with management re Restructuring Costs - Meeting with management to discuss status of tracking Restructuring Costs - Meeting with L Yee re cash flow results and forecast Activities during the day included: - Update report on severance payments for 1st quarter - Review of updated Liquidation Analysis on Fabrics division - Review of information regarding Toyota Price Increases - Update information package for Capstone re Restructuring Expenses - Review information on GST payment from Canada - Development of alternative Cash Flow Forecasts Activities during the day included: - Discussions with J Kies re analysis of shipments - Development of alternative Cash Flow Forecasts - Analysis of A/R roll forward in 2006 Operating Plan - Review information on GST payment from Canada - Analysis of preliminary actual results for prior week - Development of presentation for Board of Directors

04/20/06

13.0

04/21/06

8.5

04/24/06

11.4

Page 57 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 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 04/25/06

HOURS 13.3

DAILY LOG Activities during the day included: - Development of information for A&M re Lambda program - Discussions with management re Cash Flow Forecast - Review of reporting on Restructuring Expenses for Quarter 2 - Discussions with GST personnel re Shipments for Qtr 1 - Development of daily Cash Flow Forecast for following four weeks - Development of weekly cash monitoring report for internal use - Analysis of preliminary actual results for prior week - Development of presentation for Board of Directors Activities during the day included: - Analysis of prior week's actual cash flow results vs. plan, including explanation of variances - Analysis of financial statements as part of new Recapitalization Plan

04/26/06

10.0

TOTAL

199.0

Page 58 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/03/06

HOURS 2.5

DAILY LOG Activities of the day - Participating in a discussion with a potential purchaser of knitting machines owned by the fabrics division. - Preparing, analyzing and editing the Fabrics wind down plan. Activities of the day - Participating in a discussion with a potential purchaser of knitting machines owned by the fabrics division. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing for, participating in and following up on discussion with GECC regarding a potential settlement regarding the GECC equipment. - Participating in and following up on meeting with C&A personnel regarding potential transfer of assets to Canada. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in and following up on meeting with C&A personnel and Kirkland and Ellis regarding potential transfer of assets to Canada. - Participating in and following up on meeting regarding the Fabrics wind down plan. - Preparing for meeting with GECC regarding a potential settlement regarding the GECC equipment. - Preparing for, participating in and following up on meeting regarding the status of the sale of a manufacturing facility. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing for, participating in and following up on meeting with GECC regarding a potential settlement regarding the GECC equipment. - Participating in a discussion with a potential purchaser of Fabrics assets. - Reading and analyzing an asset purchase agreement for a C&A Facility and following up on open items.

04/04/06

12.5

04/05/06

12.3

04/06/06

11.8

Page 59 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/07/06

HOURS 8.7

DAILY LOG Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in and following up on meeting with lenders regarding status update regarding GECC equipment negotiations. - Reading and analyzing an asset purchase agreement for a C&A Facility and following up on open items. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing for, participating in and following up on meeting with lenders regarding status update regarding the Fabrics wind down. - Reading and analyzing an asset purchase agreement for a C&A Facility and following up on open items. - Preparing for, participating in and following up on meeting regarding the filing of an 8K relating to the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in meeting with Towers Perrin regarding the severance plan included in the Fabrics wind down. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in meeting with Towers Perrin regarding the severance plan included in the Fabrics wind down. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in and following up on meeting regarding the Fabrics wind down plan. - Preparing for, participating in and following up on meeting regarding the status of the sale of a manufacturing facility. - Preparing for, participating in and following up on a conference call regarding the status of the pension plan.

04/10/06

12.5

04/11/06

12.1

04/12/06

12.4

Page 60 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/13/06

HOURS 9.7

DAILY LOG Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing and analyzing schedule of the financial impact of various solutions to the GECC leased assets issue. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing and analyzing schedule of the financial impact of various solutions to the GECC leased assets issue. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in a discussion with a potential purchaser of fabrics assets. - Preparing for, participating in and following up on meeting with lenders regarding status update regarding GECC equipment negotiations. - Reading and analyzing an asset purchase agreement for a C&A Facility and following up on open items. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan.

04/14/06

10.6

04/17/06

10.5

04/18/06

11.5

Page 61 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/19/06

HOURS 12.6

DAILY LOG Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing and analyzing schedule of the financial impact of various solutions to the GECC leased assets issue. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in meeting regarding the sale of a facility with C&A personnel and Lazard. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan. Activities of the day - Preparing for, participating in and following up plant visit regarding potential acquisition of the facility. - Preparing, analyzing and editing the Fabrics wind down plan. - Preparing for, participating in and following up on discussion with Kirkland and Ellis regarding the Fabrics severance plan. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in meeting with the lenders regarding the Fabrics wind down plan. - Preparing, analyzing and editing the Fabrics wind down plan.

04/20/06

11.3

04/21/06

8.6

04/24/06

10.9

Page 62 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 TADD CRANE MANAGER PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND MANAGEMENT OF EQUIPMENT LEASE DATABASE DEFINING AND VALIDATING COST REDUCTION INITIATIVES (LEASES) DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/25/06

HOURS 11.8

DAILY LOG Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan. Activities of the day - Reading, editing and analyzing the presentation relating to the potential sale of a plant. - Participating in and following up on discussion with plant personnel regarding due diligence relating to potential sale of a plant. - Participating in the due diligence process and gathering financial and operational information for a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing for, participating in meeting with the lenders regarding the Fabrics wind down plan. - Preparing, analyzing and editing the Fabrics wind down plan. Activities of the day - Preparing, analyzing and editing the Fabrics wind down plan. - Participating in meeting with C&A management regarding the due diligence request from a potential investor. - Participating in a discussion with a potential purchaser of Fabrics assets. - Preparing and analyzing a presentation relating to the potential sale of a plant. - Participating in and following up on discussion with C&A management regarding the potential sale of a plant. Activities of the day - Preparing for, participating in and following up on meeting regarding the due diligence request of a potential investor. - Preparing and analyzing schedule of the financial impact of various solutions to the GECC leased assets issue. - Preparing for, participating in and following up on meeting regarding the severance plan for the wind down of Fabrics. - Preparing, analyzing and editing the Fabrics wind down plan.

04/26/06

12.1

04/27/06

11.4

04/28/06

8.6

TOTAL

214.4

Page 63 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/04/06

HOURS 9.7

DAILY LOG Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Prepare and update draft claims presentation and accompanying schedules - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Prepare and update draft claims presentation and accompanying schedules - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Prepare and update draft claims presentation and accompanying schedules - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Work with KZC management and Conway, McKenzie & Dunleavy to plan upcoming plant tours of Evart, MI, Havre de Grace, MD, Guelph, ON, Brampton, ON, Port Huron, ON and Rantoul, IL plants Activities during the day included: - Plant tour of Evart, MI plastics plant with C&A plant manager and Conway, McKenzie & Dunleavy - Discuss financial and operating performance of Evart, MI with local plant officials and Conway, McKenzie & Dunleavy - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Participate on claims team conference call

04/05/06

10.6

04/06/06

8.9

04/10/06

8.5

04/11/06

12.2

04/12/06

11.7

Page 64 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/13/06

HOURS 11.2

DAILY LOG Activities during the day included: - Plant tour of Havre de Grace, MD plastics plant with C&A plant manager and Conway, McKenzie & Dunleavy - Discuss financial and operating performance of Havre de Grace, MD plant with local plant officials and Conway, McKenzie & Dunleavy - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Assist K. Schweninger with draft claims presentation and accompanying schedules Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Assist K. Schweninger with draft claims presentation and accompanying schedules Activities during the day included: - Plant tour of Guelph, ON and Brampton, ON plastics plant with C&A plant manager and Conway, McKenzie & Dunleavy - Discuss financial and operating performance of Guelph, ON and Brampton, ON plants with local plant officials and Conway, McKenzie & Dunleavy - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Participate on claims team conference call Activities during the day included: - Plant tour of Port Huron, MI plastics plant with C&A plant manager and Conway, McKenzie & Dunleavy - Discuss financial and operating performance of Port Huron, MI plant with local plant officials and Conway, McKenzie & Dunleavy - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Participate on claims team conference call

04/14/06

8.4

04/17/06

9.2

04/18/06

10.1

04/19/06

8.4

Page 65 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/20/06

HOURS 8.7

DAILY LOG Activities during the day included: - Plant tour of Rantoul, IL plastics plants with C&A plant manager and Conway, McKenzie & Dunleavy - Discuss financial and operating performance of Rantoul, IL plants with local plant officials and Conway, McKenzie & Dunleavy - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation Activities during the day included: - Review and input claim estimates provided by C&A claims teams Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Assist K. Schweninger with draft claims presentation and accompanying schedules - Assist Alicia Englund in preparing January 2006 professional fee Board presentation; work with K. Schweninger on same Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Assist K. Schweninger with draft claims presentation and accompanying schedules Activities during the day included: - Review and input claim estimates provided by C&A claims teams - Correspond with K. Schweninger re: claims process and draft presentation - Assist K. Schweninger with draft claims presentation and accompanying schedules - Participate on claims team conference call Activities during the day included: - Prepare known revisions to draft claims support schedules per 4/26 team conference call - Correspond with K. Schweninger re: claims support schedules and status - Prepare analysis of debtor gross receivables and payables with European entities

04/21/06

9.1

04/24/06

8.7

04/25/06

10.7

04/26/06

8.8

04/27/06

9.2

Page 66 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 DANA FRAZIER MANAGER PRIMARY AREA OF RESPONSIBILITY CLAIMS ANALYSIS PLAN OF REORGANIZATION / SUBSTANTIVE CONSOLIDATION ANALYSIS ASSISTANCE IN AND SUPPORT OF INVESTOR DUE DILIGENCE

DATE 04/28/06

HOURS 8.2

DAILY LOG Activities during the day included: - Read Fabrics related motion and order and other communications relating to Fabrics landlord property tax matter - Meet with KZC management and C&A Robin Norred re: recent court order to pay Fabrics landlord property taxes - Prepare schedule of unpaid Fabrics property taxes by location - Prepare known revisions to draft claims support schedules per 4/26 team conference call - Correspond with K. Schweninger re: revisions to professional fee payment report

TOTAL

172.3

Page 67 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 PUNEET AGRAWAL ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT OF SUBSTANTIVE CONSOLIDATION ANALYSIS RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS ANALYSIS OF TOOLING OPERATIONS AND CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING

DATE 04/25/06

HOURS 10.0

DAILY LOG Activities during the day included: - Met with N. Riley to review tooling organizational structure and procedures - Covered databases required to develop management reports - Met with M. Lymbery and R. Mizak to review the status of the substantive consolidation model and formulate next steps - Installed appropriate system software on my laptop to be able to access necessary system files and resources Activities during the day included: - Meetings with D. Kerrigan, A. Kaz and N. Riley regarding the tooling cash management process - Met with R. Mizak to review in detail the workings of the substantive consolidation model Activities during the day included: - Participated in a cash management meeting with A. Kaz, D. Kerrigan and 4 other Collins & Aikman employees to discuss the current status of cash flows with respect to tooling - Worked on the substantive consolidation model to fix the existing structure and formulas Activities during the day included: - Worked on the substantive consolidation model to fix the existing structure and formulas - Began to develop a new overall structure for the "SubCon" model to more easily extract the desired insights

04/26/06

12.0

04/27/06

11.5

04/28/06

8.0

TOTAL

41.5

Page 68 of 86

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

DATE 04/04/06

HOURS 12.1

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed actual shipment information for trends and variances to budget; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed actual shipment information for trends and variances to budget; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and explained Actuals versus Budget variances; - Refining of Cash Flow Model and supporting databases Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for potential investor groups; - Analyzed and explained Actuals versus Budget variances; - Managed the ordinary course professional payment process in accordance with the bankruptcy court's first day order; - Resolved vendor issues; - Refining of Cash Flow Model and supporting databases

04/05/06

11.2

04/06/06

10.0

04/07/06

8.1

Page 69 of 86

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

DATE 04/10/06

HOURS 10.5

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

04/11/06

12.8

04/12/06

12.6

Page 70 of 86

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

DATE 04/13/06

HOURS 11.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

04/14/06

6.0

04/17/06

10.5

Page 71 of 86

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

DATE 04/18/06

HOURS 13.4

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

04/19/06

13.1

04/20/06

13.0

Page 72 of 86

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

DATE 04/21/06

HOURS 8.5

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

04/24/06

11.4

04/25/06

13.3

Page 73 of 86

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

DATE 04/26/06

HOURS 13.2

DAILY LOG Activities during the day included: - Gathered information and data to develop Cash Flow Model; - Discussed with David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - 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 David Jachcik, C&A Director of Global Cash Management, and Dale Perryman, C&A Directory of Treasury Operations, timing, recording, and sources of cash disbursements and receipts; - Analyzed and gathered financial information for constituent's financial representatives and potential investor groups; - Constructed and refined an integrated financial statement model for the Tooling division for the 2006 forecasted period; - Recorded daily cash disbursements and receipts; - Refining of Cash Flow Model and supporting databases

04/27/06

13.4

04/28/06

8.0

TOTAL

212.3

Page 74 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 MATTHEW JACKSON ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/24/06

HOURS 3.0

DAILY LOG Activities during the day included: - Reading, reviewing and analyzing C&A Fabrics wind down analysis - cash basis estimated p&l, cash flow model and retention summary. - Preparing and participating in discussions relating to the goals and objectives of the wind down plan with KZC and C&A personnel. Activities during the day included: - Participating in a discussion with Fabrics leadership regarding the wind down retention plan. - Reviewing the commercial exit plan for Fabrics with the Fabrics commercial manager. - Discussing the equipment sale and liquidation strategy for Fabrics with the Fabrics facilities manager. - Reviewing inventory for Fabrics with Fabrics leadership. - Preparing backup information relating to the severance wages and benefits for hourly employees in Fabrics. - Gathering and organizing inventory, balance sheet, payable and receivable information as of 4/1/06. Activities during the day included: - Discussing accounts receivable at Fabrics with the Fabrics account manager. - Reviewing contracts and leases at Fabrics with the Fabrics purchasing director. - Discussing tracking inventory at Fabrics including tracking obligations, reserve activity and obsolescence. - Participating in discussions on wind down liquidation analysis with Fabrics leadership. - Reading, editing and revising balance sheet and wind down plans for Fabrics. Activities during the day included: - Preparing balance sheet and wind down plans relating to wind down of Fabrics. - Gathering information relating to Fabrics real estate leases and preparing a real estate lease rejection analysis. - Researching the pre-petition and post-petition outstanding balances on real estate leases in Fabrics. - Reading and analyzing legal documents relating to Fabrics retention policy.

04/25/06

8.2

04/26/06

8.8

04/27/06

9.1

Page 75 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 MATTHEW JACKSON ASSOCIATE PRIMARY AREA OF RESPONSIBILITY DEVELOPMENT AND IMPLEMENTATION OF WIND DOWN PLAN FOR FABRICS DIVISION

DATE 04/28/06

HOURS 8.3

DAILY LOG Activities during the day included: - Preparing lease rejection analysis relating to real estate leases for Fabrics. - Preparing, analyzing and editing AR schedules. - Gathering and organizing legal documents, real estate leases, specific product information and product build-out information for Fabrics. - Managing an online war room for the sale of a manufacturing facility.

TOTAL

37.4

Page 76 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/03/06

HOURS 12.0

DAILY LOG Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/31/06 - Adjusted format of the treasury funding / disbursement log to include limited program detail - Spoke with BBK about potential double counting in their tracking of customer protocol funding - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/31/06 - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded - Revisited Ford Capital Repayment Schedule to ensure proper classification of launch funding - Determined the amount of Premier Mold closed invoices not recognized as paid by C&A Treasury Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/31/06 - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded - Determined the amount of Premier Mold closed invoices not recognized as paid by C&A Treasury - Evaluated the data output from OutlookSoft to determine which metrics to use in an abridged BOS report

04/04/06

12.3

04/05/06

12.7

Page 77 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/06/06

HOURS 15.6

DAILY LOG Activities during the day included: - Updated management reporting package on customer funded Capex, Launch & Tooling through 3/31/06 - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded - Evaluated the data output from OutlookSoft to determine which metrics to use in an abridged BOS report - Spoke with Lonnie Williams about go forward GM funding of the Lambda program - Prepared March Fee Statement template for import of time descriptions Activities during the day included: - Analyzed early Honda protocol funding to determine whether the funds were included in a pre-established capital repayment schedule - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded - Went over meeting agenda prepared by plant managers at Scarborough and Port Hope in preparation for due diligence visits by potential investors - Evaluated the data output from OutlookSoft to determine which metrics to use in an abridged BOS report - Prepared a report on Honda capital repayment assuming early protocol funding remains unpaid Activities during the day included: - Analyzed early Honda protocol funding to determine whether the funds were included in a pre-established capital repayment schedule - Conducted a search on check # to determine whether certain disbursements to vendors were customer funded - Went over meeting agenda prepared by plant managers at Scarborough and Port Hope in preparation for due diligence visits by potential investors - Evaluated the data output from OutlookSoft to determine which metrics to use in an abridged BOS report - Created a FrontPage hierarchical calendar outlining projected meetings, due dates and milestones in the reorganization process

04/10/06

10.6

04/11/06

13.2

Page 78 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/12/06

HOURS 11.5

DAILY LOG Activities during the day included: - Assisted in Scarborough plant tour - Assisted Scarborough managers in presentation to potential investors - Discussed 2006 cost savings plan with Scarborough management - Discussed upcoming launches at Scarborough for 2006 - Went over Scarborough's actual to budget YTD data Activities during the day included: - Assisted in Port Hope plant tour - Assisted Port Hope managers in presentation to potential investors - Discussed 2006 cost savings plan with Port Hope management - Discussed upcoming launches at Port Hope for 2006 - Went over Port Hope's actual to budget YTD data Activities during the day included: - Prepared synopsis of Canadian plastic plant operations for potential MD&A insert - Spoke with Lee Smith about investor sentiment throughout Canadian plant visits - Reviewed cost savings initiatives of Canadian plastic plants Activities during the day included: - Prepared checklist of questions related to Hermosillo's operations and financials - Looked at plant cost saving plan from a corporate level - Looked at launch schedule for Hermosillo in 2006 - Updated management reporting package on customer funded Capex, Launch & Tooling through 4/14/06 Activities during the day included: - Assisted in Hermosillo plant tour - Assisted Hermosillo managers in presentation to potential investors - Discussed 2006 cost savings plan with Hermosillo management - Discussed upcoming launches at Hermosillo for 2006 - Went over Hermosillo's actual to budget YTD data

04/13/06

11.0

04/14/06

9.0

04/17/06

11.1

04/18/06

13.0

Page 79 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/19/06

HOURS 12.2

DAILY LOG Activities during the day included: - Reviewed Kaizen initiative taken at Hermosillo - Reviewed presentation on cost savings plan for Hermosillo - Spoke with Lee Smith about resolved launch difficulties at Hermosillo - Updated management reporting package on customer funded Capex, Launch & Tooling through 4/14/06 Activities during the day included: - Assisted in Saltillo plant tour - Assisted Saltillo managers in presentation to potential investors - Discussed 2006 cost savings plan with Saltillo management - Discussed upcoming launches at Saltillo for 2006 - Went over Saltillo's actual to budget YTD data Activities during the day included: - Summarized various meetings related to Canadian and Mexican plant due diligence visits in a consolidated report - Discussed design changes to BOS system with Lee Smith - Reviewed notes from Mexican plant tours - Reviewed Saltillo's analysis on potential capex expenditures related to Lear take away business Activities during the day included: - Discussed design changes to BOS system with Lee Smith - Updated management reporting package on customer funded Capex, Launch & Tooling through 4/25/06 - Identified Ford tooling disbursements to third party vendors on open TPO's - Summarized various meetings related to Canadian and Mexican plant due diligence visits in a consolidated report Activities during the day included: - Spoke with C&A accounting about prospect for altering the BOS system - Prepared March Fee Statement for distribution to constituents - Prepared OutlookSoft template to house BOS data - Matched Premier Mold invoices to Infinium check #'s

04/20/06

13.4

04/21/06

9.0

04/25/06

13.2

04/26/06

12.0

Page 80 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 NICK RILEY ANALYST PRIMARY AREA OF RESPONSIBILITY MANAGEMENT OF CUSTOMER FUNDED CAPEX, LAUNCH AND TOOLING COST DATABASES REPORTING ON CAPEX, LAUNCH AND TOOLING FUNDING RECONCILIATION OF CUSTOMER TOOLING PURCHASE ORDERS AND RELATED COMMITMENTS

DATE 04/27/06

HOURS 12.1

DAILY LOG Activities during the day included: - Used Infinium and TMS to link program and project detail to paid invoices - Searched database of unpaid Triway invoices - Prepared OutlookSoft template to house BOS data - Matched Premier Mold invoices to Infinium check #'s - Analyzed Premier Mold invoice detail to determine program assignment Activities during the day included: - Used Infinium and TMS to link program and project detail to paid invoices - Searched database of unpaid Triway invoices - Prepared OutlookSoft template to house BOS data - Created BOS Pivot tables to transmit data from OutlookSoft into Excel

04/28/06

9.0

TOTAL

212.9

Page 81 of 86

KZC SERVICES, LLC COLLINS & AIKMAN CORPORATION - DAILY TIME LOG APRIL 2006 SONDRA LAVIN ANALYST PRIMARY AREA OF RESPONSIBILITY CASE ADMINISTRATION

DATE 04/06/06

HOURS 3.0

DAILY LOG Activities for the day included: - Creating C&A template for March time descriptions - Formatting time descriptions for Mizak, Cooper, and Mackay Activities for the day included: - Creating C&A template for March time descriptions - Formatting time descriptions for Englund and Lavin Activities for the day included: - Creating C&A template for March time descriptions - Formatting time descriptions for Potash Activities for the day included: - Creating C&A template for March time descriptions - Formatting time descriptions for Riley Activities for the day included: - Creating C&A template for March time descriptions - Formatting time descriptions for Murphy, Mahon, Sharpe, Yi, Smith Activities for the day included: - Making general changes to time description document for March - Formatting time descriptions for Emswiler, Kerrigan Activities for the day included: - Making general changes to time description document for March - Formatting time descriptions for Crane, Orlofsky Activities for the day included: - Formatting time descriptions for Lymbery, Kaz - Reviewing final version of fee statement and making necessary changes

04/12/06

2.0

04/14/06

2.0

04/17/06

1.0

04/18/06

4.0

04/19/06

2.5

04/21/06

3.0

04/24/06

2.5

TOTAL

20.0

Page 82 of 86

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

DATE 04/10/06

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

04/12/06

0.5

04/13/06

1.0

04/19/06

1.5

04/20/06

1.0

Page 83 of 86

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

DATE 04/21/06

HOURS 0.5

04/24/06

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

04/25/06

0.5

04/26/06

0.5

04/27/06

1.0

TOTAL

7.5

Page 84 of 86

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

DATE 04/06/06

HOURS 9.3

DAILY LOG Activities during the day included: - Create initial schedules for the monthly invoice Activities during the day included: - Begin gathering data for next monthly invoice Activities during the day included: - Prepared draft invoice Activities during the day included: - Completed processing of final invoice

04/11/06

9.8

04/17/06

10.1

04/26/06

10.5

TOTAL

39.6

Page 85 of 86

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

DATE 04/03/06 04/04/06 04/05/06 04/06/06 04/07/06 04/10/06 04/11/06 04/12/06 04/13/06 04/14/06 04/17/06 04/18/06 04/19/06 04/20/06 04/21/06 04/24/06 04/25/06 04/26/06 04/27/06 04/28/06 TOTAL

HOURS 0.5 0.5 0.5 0.3 0.1 0.3 0.4 0.5 0.4 0.1 0.4 0.4 0.5 0.3 0.4 0.2 0.4 0.2 0.3 0.2 6.9

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

Page 86 of 86

EXHIBIT D Managing Directors and Senior Directors John Boken John Boken is a Managing Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. John has more than 15 years of corporate restructuring experience and specializes in providing restructuring advisory and crisis management services to financially distressed companies and their creditors. He has led over 50 restructuring projects in a wide variety of industries, including energy, health care, manufacturing, retail and agriculture. John has developed expertise in devising business turnaround strategies, formulating debt restructuring plans and divesting of unprofitable and/or non-strategic operations and assets. He is particularly adept at designing creative solutions to the complex operating and capital structure problems that exist in large restructuring cases. Johns experience includes serving in senior executive capacities for client companies. John served as President and Chief Operating Officer of NRG Energy in its chapter 11 proceeding and as Chief Executive Officer of Entegra Power Group upon its emergence from bankruptcy. Other notable assignments have included Southern California Edison Company, Fleetwood Enterprises, Sun Healthcare Group, AgriBioTech, Garden Botanika, Party America, Alliance Imaging and Riviera Hotel and Casino. John currently is responsible for managing the activities of Kroll Zolfo Cooper in the western United States. Previously, John was the managing partner of the Los Angeles corporate restructuring practice of Arthur Andersen. John holds a B.S. in Commerce and Finance from the University of Santa Clara. He is a Certified Public Accountant and a Certified Insolvency and Restructuring Advisor. John is a member of the Association of Insolvency and Restructuring Advisors, the American Bankruptcy Institute and the Turnaround Management Association. He is a frequent speaker at seminars and conferences on issues relating to financially distressed companies. For his work on NRG Energy, John received the Turnaround Management Associations 2004 Mega Company Turnaround of the Year Award. John is serving as Chief Restructuring Officer for Collins & Aikman. He was appointed to that position effective May 17, 2005.

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Elizabeth Kardos Beth Kardos is a Managing Director of Kroll Zolfo Cooper LLC and serves as the firms General Counsel. She is an attorney, admitted to practice law in the Federal and State Courts of New York, New Jersey and Washington D.C. Prior to joining Kroll Zolfo Cooper, Beth was a partner in the firm of Gibbons, Del Deo, Dolan, Griffinger & Vecchione, P.C. Beth received a law degree from Boston University School of Law in Boston, Massachusetts.

William Murphy Bill Murphy is a Senior Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. He has more than 27 years of professional experience, including more than 21 years specializing in corporate restructurings. He has advised troubled companies, their creditors and other economic stakeholders in both chapter 11 and out-of-court workouts. His expertise includes filling the role of interim management, advising management and creditors on strategic planning, corporate viability, business plan alternatives, financial projections and debt restructuring. Recently, Bill held the position of interim Chief Financial Officer of Penn Traffic, a $3 billion supermarket chain. Bill was one of the key executives who led the successful restructuring of the company, which was completed in April 2005. Bills experience reflects a cross-section of industries, including airline, steel, retail, manufacturing, restaurant, entertainment and distribution. He has provided restructuring expertise in several situations, including MCI WorldCom, Polaroid, Penn Traffic, Hedstrom, Washington Group, Pan Am and Eastern Airlines. His international experience includes advisory work on airline restructuring situations in Mexico and Brazil. Prior to joining Kroll Zolfo Cooper in 1997, Bill was a partner in the restructuring group of Ernst & Young, where he worked for 15 years. Previously, he worked for Main Hurdman (now KPMG). Bill holds a B.S. in Accounting from Lehigh University. He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants and the Association of Insolvency and Restructuring Advisors. Bill is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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David Orlofsky David Orlofsky is a Senior Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. He has over 11 years of diversified business experience. Recently, Dave held the dual positions of Chief Financial Officer and Chief Operating Officer at Malden Mills, a U.S.-based textile company with operations in Europe and Asia, best known as the creators of Polartec brand fleece. At Malden Mills, David was responsible for managing operations, finance, sales, marketing and its international divisions. He was one of the key executives who led the successful restructuring of the company through a variety of turnaround efforts including strategic cost reductions, growth initiatives and the establishment of a sales organization in China. Prior to the Malden Mills assignment, David provided advice and assistance in the restructurings of Washington Group, Recoton, American Home Patient and Fredericks of Hollywood. David has been with Kroll Zolfo Cooper for 5 years. He was an audit manager at Arthur Andersen prior to joining the firm. David holds B.S. in Business Administration from Montclair State University. He is a Certified Insolvency and Restructuring Advisor and a former certified public accountant. David is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Directors and Managers Tadd Crane Tadd Crane is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Tadd has 6 years of restructuring experience. Prior to joining Kroll Zolfo Cooper in October 2001, Tadd was a member of the restructuring practice with PricewaterhouseCoopers, where he provided advisory services in restructurings in various industries, including manufacturing, banking and telecommunications. Tadd has previous work experience providing public accounting and audit services to a wide range of clients. Tadd holds a B.S. from State University of New York at Binghamton and a M.B.A. from Fordham University, where he graduated with honors. He is a Certified Insolvency and Restructuring Advisor and a member of the Association of Insolvency and Restructuring Advisors. Tadd is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Jon Emswiler Jon Emswiler was a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper in May 2002, Jon was a Manager with the Corporate Restructuring practice of Arthur Andersen. Jon has previous work experience providing audit services to clients in various industries and as an operations analyst at a Fortune 500 pharmaceutical manufacturer. Jon holds a B.B.A. from Roanoke College and a M.B.A. in Finance and Accounting from Fordham University. Jon is Certified Insolvency and Restructuring Advisor. He is a member of the Turnaround Management Association and the Association of Insolvency and Restructuring Advisors. Jon is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Dana Frazier Dana Frazier is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper, Dana was a Vice President with Giuliani Capital Advisors LLC (formerly Ernst & Young Corporate Finance LLC). Dana has specialized in developing and critiquing complex financial analyses, long-term integrated financial models, short-term cash flow forecasts and valuations. Danas work experience includes developing and analyzing business plans and cost reduction proposals, monitoring operating performance and assessing business viability. Dana holds a B.S. in Materials Science and Engineering and a M.B.A. with Highest Honors from the University of Illinois at Urbana-Champaign. He is a Certified Insolvency and Reorganization Advisor and a member of the Association of Insolvency and Reorganization Advisors. Dana is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Arthur Kaz Arthur Kaz is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Arthur has nearly 15 years of consulting experience. Since joining Kroll Zolfo Cooper in 2001, Arthur has worked on several successful restructurings including Laidlaw, Penn Traffic and Friedmans Jewelry. Prior to joining Kroll Zolfo Cooper, Arthur helped to build Internet-based Urbanfetch.com, where as a Managing Director he led business development efforts and oversaw day-to-day operations. Arthur also has previous work experience as a Senior Consultant with international strategy consulting firm Mars & Co. At Mars & Co., Arthur advised senior-management of French multi-national corporations on issues of strategy and competitive positioning. Arthur received his B.A. in mathematics (Phi Beta Kappa, cum laude) from Knox College and an M.B.A. in Finance from the University of Chicago Graduate School of Business. Arthur is a Certified Insolvency and Restructuring Advisor. He is a member of the Association of Insolvency and Restructuring Advisors, Turnaround Management Association and the American Bankruptcy Institute. Arthur is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Daniel Kerrigan Dan Kerrigan is a Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. He has more than 13 years of diversified business experience, which includes over 7 years advising troubled companies. Dans experience includes advising both debtors and creditors in implementing cash management tools, formulating and evaluating business plans and restructuring debt obligations. Dan has advised clients in the automotive, retail, manufacturing and health care sectors. Some of his notable restructuring assignments include Boston Chicken, Schwegmann Supermarkets, Family Golf, ACT Manufacturing, Special Metals and Phy America. Prior to joining Kroll Zolfo Cooper in 1998, Dan spent two years with the asset-based lending group of CIT. His responsibilities at CIT included reviewing business models and collateral to determine borrowing base availability for existing and new loan originations. He was also a senior audit accountant at Deloitte & Touche, serving retail, real estate and manufacturing clients. Dan holds a B.B.A. in Public Accounting from Pace University. He is a member of the Association of Insolvency and Restructuring Advisors. Dan is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Mark Lymbery Mark Lymbery is a Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. He has more than 15 years of professional experience, including 7 years specializing in financial advisory and corporate restructurings. Marks experience reflects work in a variety of industries, including retail, health care, manufacturing, telecommunications and energy. Prior to joining Kroll Zolfo Cooper in 2003, Mark was a manager in the restructuring group of Ernst & Young and also has previous international and domestic experience in operations, finance and valuation consulting. Mark holds a B.B.A. from Texas A&M University and an M.B.A. from the Amos Tuck School of Business at Dartmouth College. He is a Chartered Financial Analyst and a Certified Insolvency and Restructuring Advisor. He is a member of the Turnaround Management Association, the Association of Insolvency and Restructuring Advisors and the American Bankruptcy Institute. Mark is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Richard Mizak Richard Mizak is a Director with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Richard has more than 13 years of financial advisory and commercial banking experience. Richards experience spans a variety of industries including retail/grocery, manufacturing, printing, energy, transportation/logistics and telecommunications/technology. Richard has developed expertise in financial modeling, business line performance and viability analysis, liquidation analysis and the development of business plans. Some of his notable restructuring assignments include Federal Mogul, MCI/WorldCom, Mirant and TFM/Kansas City Southern. Prior to joining Kroll Zolfo Cooper, Richard was a Vice President in the financial restructuring group of Ernst & Young Corporate Finance, LLC. Previously, he was in commercial banking with Fifth Third Bancorp and Merchants Bank of New York. Richard holds a B.B.A. in Finance and Entrepreneurial Studies from Xavier University and an M.B.A. from New York University. He is a Certified Insolvency and Restructuring Advisor and a member of the Turnaround Management Association and the American Bankruptcy Institute. Richard is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Lyle Potash Lyle Potash is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper in June 1995, Lyle was a Vice President with the financial services subsidiary of Verizon Communications (formerly Bell Atlantic Capital Corporation) from September 1991 to May 1995. At Bell Atlantic, Lyle was involved in various aspects of capital structuring, acquisition and disposition structuring and the analysis of annual business plan development. Prior to this position, Lyle was a senior analyst at various operating companies within Bell Atlantic, responsible for lease pricing and structuring and the development of annual operating plans. Lyle holds a B.S. in Finance from Pennsylvania State University and a M.B.A. from Arizona State University. He is a Certified Insolvency and Restructuring Advisor. Lyle is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

John Sharpe John Sharpe is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. John specializes in corporate insolvencies, restructurings and reorganizations. He has more than 15 years of business experience, primarily working with troubled companies. Prior to joining Kroll Zolfo Cooper in September 2002, John was the Corporate Controller for Sleepmaster LLC, a Serta Company. Prior to 2000, John held positions in public companies including Chief Accounting Officer, Corporate Controller, and Treasurer. John also has prior work experience providing audit, tax, and advisory services to clients in various industries. John holds a B.S. in Accounting from North Carolina State University. John is a Certified Public Accountant and is a member of the Association of Insolvency and Restructuring Advisors. John is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Lee Smith Lee Smith is a Manager with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper in March 2005, Lee was a Vice President with Giuliani Capital Advisers (previously Ernst & Young Corporate Finance LLC). From February 1999 to November 2002, Lee was a member of Ernst & Youngs UK Corporate Recovery department, specializing in corporate insolvencies, restructurings and reorganizations both inside and outside of formal insolvency proceedings in a variety of industries. In November 2002, he transferred to the United States to join the national Ernst & Young restructuring group, specializing in corporate restructurings and reorganizations both inside and outside of chapter 11. Prior to 1999, Lee provided audit services to clients in various industries. Lee holds a BSc with Honors in Economics with Accountancy from Loughborough University in England. He is a member of the Institute of Chartered Accountants in England and Wales and is qualified to act as a Licensed Insolvency Practitioner in the UK. Lee is also a Certified Insolvency and Restructuring Advisor in the United States. He is a member of the Association of Business Recovery Professionals in the UK and the Association of Insolvency and Restructuring Advisors in the United States. Lee is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Associates and Analysts Puneet Agrawal Puneet Agrawal is an Associate with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Puneet has 6 years of consulting and private equity experience. Prior to joining Kroll Zolfo Cooper in November, 2005, Puneet was an associate with the venture capital arm of Advent International, where he assisted in the management of investments in technology and energy companies as well as worked with corporate enterprises to acquire and invest in startups of strategic interest. Prior to his work at Advent, Puneet was a senior analyst with First Manhattan Consulting Group, a firm specializing in providing strategic solutions to financial institutions. Puneet holds a B.A. from Cornell University and an M.B.A. from the London Business School. Puneet is serving as an Associate Director of Restructuring in the Collins & Aikman case.

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Matthew Jackson Matthew Jackson is an Associate with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper, Matthew was the Finance Manager for Fire Mountain Enterprises, a start-up company in Boulder, Colorado. Before working for Fire Mountain Enterprises, Matthew worked for General Electric in its Financial Management Program, which is a program designed to develop leaders in finance and general management. Matthew holds a Bachelor of Arts degree from The College of William and Mary. Matthew is serving as an Associate Director of Restructuring in the Collins & Aikman case.

Sondra Lavin Sondra Lavin is an Analyst with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Sondras previous work experience includes an internship with Kroll Zolfo Cooper working on a variety of restructuring support projects. Sondra holds a B.A. from Lafayette College. Sondra is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

Nick Riley Nick Riley is an Analyst with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Nicks previous work experience includes an internship with Kroll Zolfo Cooper working on a variety of restructuring support projects. Nick holds a B.S. in Business Administration (magna cum laude) from Boston University where he majored in Accounting. Nick is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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Christopher Yi Christopher Yi is an Associate with Kroll Zolfo Cooper LLC, an affiliate of KZC Services, LLC. Prior to joining Kroll Zolfo Cooper in March 2005, Chris was a senior auditor in the technology, media, and telecommunications group in the New York office of Deloitte & Touche. His audit clients included MCI, Lowes, Cendant and the National Football League. Chris holds a B.S. in Accounting and Management Information Systems from the University of California at Long Beach. Chris is serving as an Associate Director of Restructuring in the Collins & Aikman chapter 11 cases.

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