UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549

                                   SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                                 (Amendment No. )*

                              ePlus, Inc.
                                 (Name of Issuer)

                                   Common Stock
                        (Title and Class of Securities)

                                    294268107
                                 (CUSIP Number)

                                December 31, 2000
               (Date of Event which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:

     [X]  Rule 13d-1(b)

     [_]  Rule 13d-1(c)

     [_]  Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter
disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).




CUSIP No.                        294268107                            Page 2

1    NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (entities only)

          Invista Capital Management, LLC

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (See Instructions)

          (a)
          (b)

3    SEC USE ONLY

4    CITIZENSHIP OR PLACE OF ORGANIZATION

          Delaware


NUMBER OF           5    SOLE VOTING POWER                 0
SHARES
BENEFICIALLY        6    SHARED VOTING POWER               586,880
OWNED BY
EACH                7    SOLE DISPOSITIVE POWER            0
REPORTING
PERSON WITH         8    SHARED DISPOSITIVE POWER          586,880


9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

          586,880

10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
     SHARES (See Instructions)

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

          6.1

12   TYPE OF REPORTING PERSON (See Instructions)

          IA


CUSIP No.                        294268107                            Page 3

1    NAMES OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (entities only)

          Principal Mutual Holding Company

2    CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (See Instructions)

          (a)
          (b)

3    SEC USE ONLY

4    CITIZENSHIP OR PLACE OF ORGANIZATION

          Iowa


NUMBER OF           5    SOLE VOTING POWER                   0
SHARES
BENEFICIALLY        6    SHARED VOTING POWER                 586,880
OWNED BY
EACH                7    SOLE DISPOSITIVE POWER              0
REPORTING
PERSON WITH         8    SHARED DISPOSITIVE POWER            586,880


9    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

          586,880

10   CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
     SHARES (See Instructions)

11   PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

          6.1

12   TYPE OF REPORTING PERSON (See Instructions)

          HC




CUSIP No.                        294268107                            Page 4

Item 1(a).  Name of Issuer:

     ePlus, Inc.

Item 1(b).  Address of Issuer's Principal Executive Offices:

     400 Herndon Parkway, Suite B
     Herndon, VA  20170

Item 2(a).  Name of Person Filing:

     Invista Capital Management, LLC
     Principal Mutual Holding Company

Item 2(b).  Address of Principal Business Office, or, if None, Residence:

     Invista Capital Management, LLC
     699 Walnut
     1900 Hub Tower
     Des Moines, IA  50309

     Principal Mutual Holding Company
     711 High Street
     Des Moines, IA  50392-0088

Item 2(c).  Citizenship:

     Invista Capital Management, LLC - State of Delaware
     Principal Mutual Holding Company - State of Iowa

Item 2(d).  Title of Class of Securities:

     Common Stock

Item 2(e).  CUSIP Numbers:

     294268107

Item 3.  If this statement is filed pursuant to section 240.13d-1(b) or 240.13d
         2(b) or (c), check whether the person filing is a:

     (e) [X] An investment adviser in accordance with section 240.13d
          1(b)(1)(ii)(E)
     (g) [X] A parent holding company or control person in accordance with
          section 240.13d-1(b)(1)(ii)(G)

Item 4.  Ownership:

     (a) Amount Beneficially Owned

     586,880 Shares Common Stock presently held by Invista Cap. Mgmt
     586,880 Shares Common Stock presently held by Principal Mutual Holding
Company


CUSIP No.                        294268107                            Page 5

     (b) Percent of Class

          6.1 Invista Capital Management
          6.1 Principal Mutual Holding Company

     (c) Number of shares as to which the person has:

          (i) Sole Power to Vote or Direct the Vote

               0 Invista Cap. Mgmt
               0 Principal Mutual Holding Company

          (ii) Shared Power to Vote or Direct the Vote

               586,880 Shares Common Stock presently held by Invista Cap. Mgmt
               586,880 Shares Common Stock presently held by Principal Mutual
Holding Company

          (iii) Sole Power to Dispose or to Direct the Disposition of

               0 Invista Cap. Mgmt
               0 Principal Mutual Holding Company

          (iv) Shared Power to Dispose or to Direct the Disposition of

               586,880 Shares Common Stock presently held by Invista Cap. Mgmt
               586,880 Shares Common Stock presently held by Principal Mutual
Holding Company

Item 5.  Ownership of Five Percent or Less of a Class:

     N/A

Item 6.  Ownership of More than Five Percent on Behalf of Another Person

     Persons other than the reporting persons have a right to receive or the
     power to direct the receipt of dividends from or the proceeds from the sale
     of such securities. The interest of no such person having such an interest
     relates to more than five percent of the class

Item 7.  Identification and Classification of the Subsidiary Which Acquired the
         Security Being Reported on By the Parent Holding Company

     See Exhibit attached


CUSIP No.                        294268107                            Page 6

Item 8.  Identification and Classification of Members of the Group

     N/A

Item 9.  Notice of Dissolution of Group

     N/A

Item 10(b).  Certification

     By signing below I certify, to the best of my knowledge and belief, the
     securities referred to above were not acquired and are held in the ordinary
     course of business and were not acquired and are not held for the purpose
     of or with the effect of changing or influencing the control of the issuer
     of the securities and were not acquired and are not held in connection with
     or as a participant in any transaction having that purpose or effect.

Signature

After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.

INVISTA CAPITAL MANAGEMENT, LLC

By /s/ Tim Howald
Tim Howald, Chief Financial and Compliance Officer

Principal Mutual Holding Company
By:  INVISTA CAPITAL MANAGEMENT, LLC

By /s/ Tim Howald
Tim Howald, Chief Financial and Compliance Officer

Dated Wednesday, February 14, 2001


EXHIBIT 99.1

Invista Capital Management, LLC
Item 3 Classification:
(e) Investment Adviser  registered under Section 203 of the Investment  Advisers
Act of 1940