Web Press Corporation manufactures Web-fed offset printing presses. It has two product lines, the Web Leader and the Atlas. The primary difference between the Web Leader and the Atlas is that the Atlas is 20% faster and is manufactured in three different broadsheet newspaper page lengths. The Company's presses are designed to print on absorbent paper, such as newsprint. Among the products produced by the presses are newspapers (both broadsheet and tabloid sizes), shoppers, advertising inserts and paperback books. While the manufacture of new equipment is its primary business, it continues to deal in rebuilt and used equipment as an adjunct to its new press sales. Web Press also sells parts and service for its new equipment. The sale of new and used presses accounted for approximately 83% and 2%, respectively, of the Company's revenues during the year ended December 31, 2003.