Perceptronics, Inc. develops software for networking communications. The company is currently building a new position in commercial internet collaborative 3D products and services. The divisions of the company are training and instrumentation systems, simulation networking research and development and commercial software products. Training and instrumentation includes standard training devices and systems, customised systems and supporting systems sold to U.S. Government and international customers. Simulation networking research and development includes development of services on networked simulation and related technologies. The work in this area was rendered to the U.S army simulation, training and instrumentation command and the U.S defense modeling and simulation office. Commercial software products include sales and support of the commercial software packages and associated services, such as the IC3D framework and the existing software. During fiscal year 2000, sales to the United States Government were approximately 88% of total sales. Simulation networking reasearch and development accounted for 99% of fiscal 2000 revenues and training and instrumentation systems, 1%.