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USD ($)

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       &lt;i&gt;Organization and Nature of Operations&lt;/i&gt;&amp;#160;&amp;#8212; Chicago
       Bridge&amp;#160;&amp;#038; Iron N.V. (&amp;#8220;CB&amp;#038;I&amp;#8221; or &amp;#8220;the
       Company&amp;#8221;) is an integrated engineering, procurement and
       construction service provider and major process technology
       licensor. Founded in 1889, CB&amp;#038;I provides conceptual design,
       technology, engineering, procurement, fabrication, construction
       and commissioning services. Natural gas, petroleum and
       petrochemical projects for the worldwide energy and natural
       resource industries accounted for a majority of our revenue in
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 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 94-6
 -Paragraph 10

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