<PAGE>   1
                                                                   EXHIBIT 10.15

PRIVATE AND CONFIDENTIAL.
-------------------------

August 24, 1998
Craig Rennick

Dear Craig:

                        RE: EMPLOYMENT WITH MEDIA SYNERGY
                        ---------------------------------

Further to our discussions, the following terms and conditions comprise your
employment agreement with Media Synergy hereinafter referred to as "The Company"
or "MEDIA SYNERGY".

1.01     The Company shall employ you and you shall serve the Company in the
         position of Vice President of Sales for an indefinite period commencing
         August 24, 1998 subject to termination of employment pursuant to
         Article 8 herein.

2.01     You will be compensated in accordance with the attached Addendum "A"
         titled "COMPENSATION PLAN", as it may be amended annually or from time
         to time at the Company's discretion and with or without prior notice to
         you. The Company shall be entitled to withhold from amounts to be paid
         to you any federal, state or local withholding or other taxes, payroll
         deductions, or other charges which it is from time to time required to
         withhold.

3.01     During the term of this Agreement, you shall perform such duties and
         exercise such powers as may be necessary to properly fulfill the
         position of Vice President of Sales, as outlined or required by the
         Company. The Company reserves the discretion to amend, alter, or change
         your job duties as it sees fit.

3.02     You shall serve the Company faithfully and to the best of your ability
         and, during the term of your employment by the Company, shall devote
         your full working time, attention, and ability to the business affairs
         of the Company.

3.03     You shall make such reports as the Company requests.

3.04     You shall voluntarily disclose any non-confidential information
         received in the course of providing your services to the Company which
         would be of significant interest to the Company's sphere of business
         activity in the area of multimedia email communication software.

3.05     While employed by the Company, you shall not disclose to anyone or
         entity outside the company any information provided to you by the
         Company which would impede or reduce the Company's ability to operate
         its business profitably. Specifically, unless you first secure written
         consent from the Company, you shall not disclose or use at any time
         either during or for a period of three (3) years subsequent to said
         employment, any secret or confidential information of the Company or
         clients of the Company of which you become informed during the

<PAGE>   2


         employment, whether or not developed by you, except as required in your
         duties to the Company. For the purposes of this Agreement, confidential
         information shall include the names or any other information about the
         Company's customers or suppliers and any fact, information,
         documentation, knowledge, data, know how, property, material and work,
         not generally available to or generally known by the public, which is
         owned, possessed or controlled by the Company or any person associated
         or affiliated therewith. Confidential information shall also include
         any such fact, information, documentation, knowledge, data, know how,
         property, material and work relating to research and development,
         experimentation, computer software programs, inventions, innovations,
         improvements, formulae, processes, business plans, financial
         information, trade secrets, computer based systems, data storage in a
         computer, any computer readable media, product plans, marketing
         strategies and names or other information about the Company's
         customers, suppliers or employees Confidential Information shall not
         include any information which; (i) is or becomes publicly available
         through no act of you, (ii) is rightfully received by you from a third
         party without restrictions, or (iii) is independently developed by you.

3.06     The Company has a proprietary interest in all information or property
         relating to the business of affairs of the Company, except information
         which is in the public domain. At the expiry of your employment with
         the Company or at any other time that Company so requests, you shall
         return or cause to be returned to the Company all tangible property of
         the Company and you shall not retain any copies of such property.

3.07     It is a term of the Agreement that you sign a copy of the Agreement for
         Assignment of Inventions attached hereto.

3.08     Absence of Prior Agreements.
         You represent as follows:
         (a)      You entering into employment with the Company under this
                  Agreement does not constitute a breach of any contract,
                  agreement or understanding and you are free to execute this
                  Agreement and to enter into the employ of the Company.

         (b)      You are not bound by the terms of any agreement with any
                  previous employer or other party (a) to refrain from using or
                  disclosing any trade secret, confidential, or proprietary
                  information of such previous employer or other party in the
                  course of your employment with the Company or (b) to refrain
                  from competing, directly or indirectly, with the business of
                  such previous employer or any other party.

4.01     You agree that during your employment with the Company and for a period
         of eighteen (18) months after your employment with the Company ends for
         whatever reason, you shall not solicit, endeavor to entice away from
         the Company or otherwise interfere with the Company's relationship with
         any person who is employed by or otherwise engaged to perform services
         for the Company or any


<PAGE>   3


         person or entity who is, or was within the then most recent twelve (12)
         month period a customer, client or prospective client of the Company.
         For purposes of this agreement a prospective client is one that a
         representative of Media Synergy has made a proposal to during the
         twelve (12) months proceeding the date of termination. For further
         clarity the above clause does not restrict you from approaching
         contacts/customers with products/services which are not competitive
         with the products and services sold by the Company.

4.02     You agree that during your employment with the Company and for a period
         of eighteen (18) months after your employment with the Company ends for
         whatever reason, you will not, without the advance written consent of
         the Company, directly or indirectly engage in any activity or which is
         directly competitive with that of the Company or any of its
         subsidiaries or affiliates in any province of Canada or any state in
         the United States of America where the Company is engaged in business
         at the time your employment with the Company ceases.

5.01     You will be entitled to annual vacation in accordance with Company
         policy.

5.02     You will be eligible to participate in the Company's benefit program.
         The Company reserves the right to amend, alter, change or end any or
         all benefits at its discretion and with or without prior notice to you.

6.01     You will be entitled to holidays observed by the Company.

7.01     Should you be required to use your personally owned vehicle for
         purposes of undertaking business on behalf of MEDIA SYNERGY, you will
         be reimbursed in accordance with the standard rates established for the
         period. You will be reimbursed for your out-of-pocket expenses incurred
         on behalf of the Company. All claims for travel and expense
         reimbursement must be submitted on a timely basis and be clearly
         identified and supported by original receipts. The Company reserves the
         right to determine what is or what is not a compensable expense.

8.01     We expect this agreement for provision of your services to prove to be
         satisfactory to both parties. However, in the event that your services
         must be terminated for any reason, the following will apply:

         Your employment may be terminated:
         (a)      without cause, notice, compensation in lieu of notice or
                  severance pay at any time during the first three (3) months of
                  your employment, or in the event the Company has just cause to
                  terminate your employment. For the purposes hereof, the
                  Company shall determine in its sole discretion whether "just
                  cause" exists as defined in (i), (ii), (iii) or (iv) below:

                  (i)      being convicted of a criminal  offense  involving or
                           relating to the property or affairs of the Company;

<PAGE>   4


                  (ii)     being guilty of grave misconduct with the Company
                           reasonably determines has materially harmed the
                           Company or any of its affiliates; or

                  (iii)    a refusal to follow lawful and proper directions of
                           your supervisor or manager, after written notice of
                           that refusal and a reasonable opportunity to comply
                           therewith;

                  (iv)     failure to meet reasonable performance objectives or
                           standards after written notice of the requirement
                           which have been agreed to by you.

         (b)      at any time, at your option, by providing two weeks prior
                  written notice to the Company of your effective date of
                  resignation, or

         (c)      without just cause, at the opinion of the Company upon
                  providing written notice to you equal to the period described
                  as follows:

                  Notice equal to the aggregate of one week plus one further
                  week for every full year of service with the Company as at the
                  date of your dismissal.

                  It is agreed that the Company may pay you compensation in lieu
                  of providing you with the aforesaid notice by paying you an
                  amount equal to your salary, and providing your benefits that
                  would otherwise have been paid over the aforesaid period of
                  notice.

8.02     In the event that you receive the payments and benefits described in
         paragraph 8.01 herein, you hereby release and forever discharge the
         Company and its officers, directors, employees, shareholders and agents
         from any and all actions, causes of action, claims and demands
         whatsoever arising from your employment with the Company and the
         termination of that employment.

9.01     You understand that if you violate any provisions of this agreement
         relating to Confidential Information or to your duty to cooperate in
         matters relating to protection of intellectual property, the Company
         will suffer immediate and irreparable injury. If you violate any of
         such provisions, you agree that, in addition to any other remedies that
         may apply, your strict compliance with Agreement should be ordered by a
         court of competent Jurisdiction and Company is therefore entitled to
         preliminary and final injunctive relief to enforce this Agreement.

10.01    In the event that, notwithstanding the foregoing, any part of the
         provisions set forth in this Agreement shall be held to be invalid or
         unenforceable, the remaining parts thereof shall nevertheless continue
         to be valid and enforceable as though the invalid or unenforceable
         parts had not been included therein. In the event that any provisions
         relating to time period and/or areas of restriction shall be declared
         by a court of competent jurisdiction to exceed the maximum time period
         or areas such court deems reasonable and enforceable, the agreed upon
         time period and/or areas

<PAGE>   5


         of restriction shall be deemed to become and thereafter be the maximum
         time period and/or areas which such court deems reasonable and
         enforceable.

11.01    It is the policy of the Company to conduct its affairs in strict
         compliance with the letter and spirit of the law and to adhere to the
         highest principles of business ethics. Accordingly, all officers,
         employees and independent contractors must avoid activities which are
         in conflict, or give the appearance of being in conflict, with these
         principles and with the interests of the Company. The following are
         potentially compromising or harmful situations which must be avoided.
         Any exceptions must be reported to the President and written approval
         for continuation must be obtained.

         (a)      CONFIDENTIAL INFORMATION: Revealing confidential information
                  to outsiders or misusing confidential information.
                  Unauthorized divulging of information is a violation of this
                  policy, whether or not for personal gain and whether or not
                  harm to the Company is intended.

         (b)      GIFTS: Accepting or offering substantial gifts, excessive
                  entertainment, favors or payments which may be deemed to
                  constitute undue influence or otherwise be improper or
                  embarrassing to the Company.

         (c)      CIVIC OR PROFESSIONAL ORGANIZATIONS: Participating in civic or
                  professional organizations that might involve divulging
                  confidential information of the Company.

         (d)      PERSONAL RELATIONSHIPS: Initiating or approving personnel
                  actions affecting reward or punishment of employees or
                  applicants where there is a family relationship or is or
                  appears to be a personal or social involvement.

         (e)      HARASSMENT: Initiating or approving any form of personal,
                  sexual, or social harassment of employees, customers,
                  suppliers or anyone else.

         (f)      OUTSIDE INVESTMENT OR INVESTMENTS: Investing or holding an
                  ownership interest or outside directorship in suppliers,
                  customers, or competing companies, including financial
                  speculations, where such investment or directorship might
                  influence in any manner a decision or course of action of the
                  Company.

         (g)      BORROWING AND LENDING: Borrowing from or lending to employees,
                  customers or suppliers.

         (h)      REAL ESTATE: Acquiring real estate of interest to the Company.

         (i)      OTHER INFORMATION: Improperly using or disclosing to the
                  Company any proprietary information or trade secrets of any
                  former or concurrent employer or other person or entity with
                  whom obligations of confidentiality exist.

<PAGE>   6


         (j)      COMPETITORS: Unlawfully discussing prices, costs, customers,
                  sales or markets with competing companies or their employees.

         (k)      ILLEGAL AGREEMENTS: Making any unlawful agreement with
                  distributors, competitors or their employees.

         (l)      COMPANY PROPERTY: Improperly using or authorizing the use of
                  any property of the Company or any other thing or property
                  that is owned by person or entity.

         (m)      GENERAL CONDUCT: Engaging in any conduct which is not in the
                  best interest of the Company.

         (n)      FOREIGN PAYMENTS: Making any unlawful agreement with or
                  payment to any domestic or foreign government official or
                  corporate representative.

         (o)      HEADINGS: The headings used herein are for the convenience of
                  the parties only and shall not be used to define, enlarge or
                  limit any term of this Agreement.

         Each officer, employee and independent contractor must take every
         necessary action to ensure compliance with these guidelines and to
         bring problem areas to the attention of higher management for review.
         Violations of this conflict of interest policy may result in discharge
         without warning.

12.01    You hereby agree that because of the nature of Company's business, the
         restrictions contained in this letter are reasonable and necessary in
         order to protect the legitimate interest of the Company.

13.01    No waiver of any provision of this agreement shall be valid unless the
         same is in writing and signed by the party against whom such waiver is
         sought to be enforced; moreover, no valid waiver of any other provision
         of this agreement at such time or will be deemed a valid waiver of such
         provision at any other time.

14.01    Construction and interpretation of this agreement shall at all times
         and in all respects be governed by the laws of the Province of Ontario,
         Canada.

14.02    This agreement shall be binding upon, and shall inure to the benefit
         of, the Company and you, and their respective heirs, personal and legal
         representatives, successors and assigns.

14.03    This letter and the attached Addendum titled "Compensation Plan"
         constitutes the entire agreement between you and the Company. It is
         agreed and acknowledged that there are no representations. oral or
         written warranties or covenants upon which the two parties are relying
         in reaching this agreement, outside of the terms contained within this
         letter and the attached Compensation Plan. All prior agreements
         relating to your employment are superseded by this letter of

<PAGE>   7


         agreement. No change or modification hereof shall be valid or binding
         unless the same is in writing and signed by the party intended to be
         bound.

This letter is being provided to you in duplicate and we would appreciate return
of one (1) copy of this letter indicating your acceptance of the terms and
conditions.

Yours very truly,





Jessica Gelberg
Human Resources Manager


ACCEPTED AND AGREED TO THIS 2nd DAY OF September, 1998.


  /s/ Craig Rennick
--------------------------------
      CRAIG RENNICK


<PAGE>   8


                     AGREEMENT FOR ASSIGNMENT OF INVENTIONS


If I should be employed to perform services for Media Synergy or any Media
Synergy division, affiliate, subsidiary or associate company or any successor in
business of any of the foregoing, then, in consideration of such employment and
the wages and salary to be paid to me, and regardless of the duration of such
employment, I hereby agree to perform to the best of my ability all duties
required of me from time to time by my employer, and I agree to comply strictly
with all the conditions herein set forth. For the purposes of these conditions,
Media Synergy or its division, affiliate, subsidiary, associate company or
successor in business of any of the foregoing by which I may be employed or to
which from time to time I may be transferred, shall deemed to be the "Employer".


--------------------------------------------------------------------------------

                                    PART ONE

1.       ASSIGNMENT - I agree to assign to the Employer, it's successors,
         assigns or nominees, all my rights to inventions, improvements and
         developments, patentable or unpatentable, including the right to invoke
         the benefit of the right of priority provided by the International
         Convention for the Protection of Industrial property, as amended, or by
         a Convention which may hereafter be substituted for it and to invoke
         and claim such right or priority without further written or oral
         authorization, which, during the period of my employment by the
         Employer or by its predecessors or successors in business or by any
         associated company. I have made or conceived or hereafter may make or
         conceive, either solely or jointly with others: (a) with the use of the
         Employer's time, materials or facilities; or (b) resulting from or
         suggested by my work for the Employer; or (c) in any way appertaining
         to any subject matter related to the existing or contemplated business,
         products and services of (i) Media Synergy, its affiliate, subsidiary
         or associate company by which I am employed, (ii) any other Media
         Synergy division, affiliate, subsidiary or associate company in the
         same field of business, products or services and (iii) any other Media
         Synergy division, affiliate, subsidiary or associate company, to which
         I may be exposed in the course of my employment.

2.       DISCLOSURE - I agree to make and maintain adequate and current written
         records of all inventions, improvements, and developments in the form
         of notes, sketches, drawings, or reports relating thereto: which
         records shall be and remain the property of and available to the
         Employer at all times and I agree promptly to disclose to the Employer
         all such inventions, improvements and developments.

3.       EXECUTION OF DOCUMENTS - At any time requested by the Employer, either
         during employment or after termination thereof, and without charge to
         the said Employer, but at its expense, I agree to execute, acknowledge
         and deliver all such further papers, including applications for
         patents, and to perform such other lawful acts as, in the opinion of
         said Employer, may be necessary to obtain or

<PAGE>   9


         maintain patents for such inventions in any and all countries and to
         vest title thereto in the Employer, its successors, assigns or
         nominees.

4.       TERMINATION - Upon termination of my employment, I agree to return to
         the Employer all property of the Employer of which I have had custody,
         including delivery to the Finance Department of all notebooks and other
         data relating to research or experiments conducted by me or any
         inventions made by me, and to make full disclosure relating to such
         research, experiments or inventions relating to the products, processes
         or methods of manufacture of the Employer or otherwise covered by this
         agreement.

5.       PRIOR INVENTIONS - If, prior to the date of execution hereof, I have
         made or conceived any unpatented inventions, improvements or
         developments, whether patentable or unpatentable, which I desire to
         have excluded from this Agreement, I have written below a complete list
         thereof

6..      COMPLIANCE NOT CONTINGENT UPON ADDITIONAL CONSIDERATION - I have not
         been promised, and I shall not claim am additional or special payment
         for compliance with the covenants and agreements herein contained.

7.       SEVERABILITY - I agree that the unenforceability or inapplicability of
         any one or more phases and/or provisions of this Agreement and Covenant
         shall not affect the remaining provisions of this Agreement and
         Covenant or any part thereof.

I have read or have had read to me, and have full knowledge of and understand
the aforementioned Agreement

                           Employee Name: Craig Rennick
                                         ---------------------------------------
                           Employee Signature: /s/ Craig Rennick
                                              ----------------------------------
                           Witness (Media Synergy employee): /s/ Wilson Lee
                                                           ---------------------
                           Date:  September 2, 1998
                                ------------------------------------------------


--------------------------------------------------------------------------------

                                    PART TWO

List any unpatented inventions, improvements and developments whether patentable
or unpatentable made or conceived prior to the date of execution herewith which
you desire to have excluded from the foregoing Agreement. Note: If none, state
"none". Also, it is necessary to record issued patents, pending patent
applications or prior inventions previously assigned or agreed to be assigned to
others.



Employee Signature: /s/ Craig Rennick
                   ------------------------------


<PAGE>   10

                         ADDENDUM A - COMPENSATION PLAN

<TABLE>
<CAPTION>

<S>              <C>
--------------------------------------------------------------------------------
POSITION         Vice President of Sales
--------------------------------------------------------------------------------
BASE             $100,000 annually
--------------------------------------------------------------------------------
BONUS            Discretionary Bonus: $10,000 annually, payable in quarterly

                 installments, commencing after completion of 90 day
                 probationary period if certain non-revenue based milestones are
                 achieved e.g. building direct sales force team, establishment
                 of a U.S. based sales presence

                 Revenue Bonus: $40,000 annually, payable at the end of
                 July 31, 1999 fiscal year if:

                 1.       Aggregate revenue of $5.0 million for fiscal
                          year is achieved. Accelerator of $25,000 paid
                          if revenues exceed $5.0 million target.

                 For purposes of this agreement actual sales shall be
                 defined as sales which are recognizable for financial
                 reporting purposes in accordance with Generally
                 Accepted Accounting Principals, as determined by the
                 Company's auditors.
--------------------------------------------------------------------------------
STOCK OPTIONS    300,000 Common shares to be vested evenly over 4 years
                 commencing the first date of employment. Strike price to be at
                 $0.185 per share (50% of the latest financing price of $0.37
                 per share).
--------------------------------------------------------------------------------
SHAREHOLDER      Upon exercise of any stock options you will
AGREEMENT        be required to sign and comply with the Company's
                 standard shareholder's agreement.
--------------------------------------------------------------------------------
RRSP MATCHING    RRSP matching of $1,000 prorated from commencement of
                 employment to July 31, 1998.
                 For example, assuming first date of employment is
                 January 1, 1998 then the RRSP entitlement would be (7 1/2 mths
                 * $1,000) = $583
--------------------------------------------------------------------------------
BENEFITS         Standard employee benefits after 3 months probation.
                 Reimbursement of monthly parking charges.
--------------------------------------------------------------------------------
VACATION         3 weeks plus statutory holidays.
--------------------------------------------------------------------------------
REVIEWS          Compensation to be reviewed by Compensation Committee
                 annually. First review no later than August, 1999.
--------------------------------------------------------------------------------
</TABLE>

Media Synergy, Inc.                         Craig Rennick


Signed: /s/ Wilson Lee                      Signed: /s/ Craig Rennick
       -------------------------------             -----------------------------

Name Printed: Wilson Lee                    Name Printed: Craig Rennick
             -------------------------                   -----------------------

Date: September 2, 1998                     Date: September 2, 1998
     ---------------------------------           -------------------------------

<PAGE>   11


Mr. Craig Rennick
Vice President Sales
Media Synergy

May 6, 1999


Dear Craig,

It is my pleasure to inform you that the compensation committee has accepted the
proposed changes to your compensation plan. The changes will take effect May 1,
1999 except for the commission calculation which will be calculated as at
February 1, 1999. In addition the compensation committee has added two marquee
account bonuses to your compensation plan. A bonus of $5,000 Cdn for Multiple
Zones and a bonus of $10,000 Cdn for the signing of CNET. Since Multiple Zones
is now a client you will be paid your $5,000 bonus on the next-pay period.
Congratulations !

The section below outlines your current compensation and your new compensation
plan. Please note that the revenue target for the period Feb 99 to July 99 has
been reduced to $800k from $1.1 million for purposes of calculating your sales
commission and team bonus commission.

CURRENT COMPENSATION

Base Salary                           100,000
Discretionary Bonus                    10,000
Revenue Bonus (l)                      40,000
Revenue Accelerator Bonus (2)          25,000

Stock Options                         300,000 strike price $0.185/share.

(1)  Payable if revenues of $5 million achieved as at July 31, 1999.
(2)  Payable in addition to $40k bonus if revenues as at July 31, 1999
     exceed $5 million.

NEW COMPENSATION

Base Salary                                          100,000

Commission on total revenue up to target             1.25%
Commission on revenue in excess of target (3)        2.25%

Team Bonus (4)                                       $22,500
Multiple Zones Bonus                                 $ 5,000
CNET Bonus                                           $10,000


<PAGE>   12

Stock Options:

Existing                            300,000 strike price $0.185/share
Additional                          200,000 strike price $0.37/share

(3) Revenue target for the period Feb 99 to July 99 = $0.8 million.
(4) Payable if target revenue of $0.8 million achieved for period Feb 99 to
    July 99.

As always your compensation plan is confidential and should not be shared with
anyone within the Company. I want to thank you for your continued support and
commitment to Media Synergy.

Yours truly,



Wilson Lee
Chief Operating Officer



<PAGE>   13


MEDIASYNERGY

October 7, 1999

To: Craig Rennick

Re: 2000 Compensation



Effective August 1, 1999 to July 31, 2000 your total compensation package will
include the following components.

                                                   Target
                                                   ------
Base Salary                                    $ 125,000
Performance Bonus                              $  25,000
Super Marquee Bonus                            $  50,000
Commission                                     $  50,000
                                               ---------
Total                                          $ 250,000

-  Options will be granted annually at the discretion of CEO.

Performance Bonus: (Format is subject to change)

-  50% on corporate targets paid annual - Target bonus is $12,500 with 60%
   weight on Revenue and 40% weight on EBITDA targets. The range will be applied
   to the scale below.
-  50% on personal objectives paid quarterly - $3125 per quarter based on
   instituting:
-      sales automation,
-      sales knowledge and skill transfer process,
-      reusable sales training process,
-      market intelligence process,
-      revenue forecasting process

Super Marquee Bonus:

-  $10,000 paid for each Super Marquee client on signed contract (target 5
   accounts with no cap)
-  Super Marquee defined as $300,000 in annualized revenue. Bonus will be
   adjusted at end of contract based on actual billings.



<PAGE>   14


Commission:

-    Commissions will be paid quarterly based on billed revenues using the
     following schedule and applied to the scale below.


<TABLE>
<CAPTION>

-------------------------------------------------------------------------------------------------------------
         Quarter 1                   Quarter 2                  Quarter 3                  Quarter 4
    Target - C$619,500         Target - C$1,173,000       Target - C$2,203,500       Target - C$3,684,000
-------------------------------------------------------------------------------------------------------------
<S>                 <C>        <C>             <C>        <C>             <C>        <C>             <C>
   Quarter          YTD        Quarter         YTD        Quarter         YTD        Quarter         YTD
-------------------------------------------------------------------------------------------------------------
   $5,000            NA        $5,000        $5,000       $7,500        $7,500       $10,000       $10,000
-------------------------------------------------------------------------------------------------------------
</TABLE>

Scale:

The following scale will be applied against bonus for annual corporate targets
(EBITDA and revenue) and commissions paid on quarterly revenue targets.

Revenue Targets

<TABLE>
<CAPTION>

<S>                                     <C>            <C>           <C>     <C>
       If % Plan Attainment:            75%      to    100%   to     125%    4:1 Up & Down
       Then % Incentive Plan            0%       to    100%   to     200%
</TABLE>

EBITDA (Loss) Target

<TABLE>
<CAPTION>

<S>                                     <C>            <C>           <C>     <C>
       If % Plan Attainment:            0%       to    100%   to     125%    2:1 Down (Smaller Loss)
       Then % Incentive Plan            3000%    to    100%   to       0%    4:1 Up (greater loss)
</TABLE>

       (0% plan attainment means break even)