EXHIBIT 10.17  EXECUTION COPY  EMPLOYMENT AGREEMENT  (Stephen E. Macadam)  EMPLOYMENT
AGREEMENT (the Agreement) dated August 13, 2001 (the (Effective Date) by
and between Consolidated Container Company LLC (the Company) and Stephen E. Macadam
(the Executive).  The Company
desires to employ Executive and to enter into an agreement embodying the terms
of such employment;  Executive
desires to accept such employment and enter into such an agreement;  In
consideration of the premises and mutual covenants herein and for other good
and valuable consideration, the parties agree as follows:  1.             Term of Employment.  Subject to the provisions of Section 8 of
this Agreement, Executive shall be employed by the Company for a period
commencing on the Effective Date and ending on the fifth anniversary of the
Effective Date unless earlier terminated in accordance with the terms and
subject to the conditions set forth in this Agreement (the Employment Term); provided,
however, that commencing with August 13, 2006 and on each August 13
thereafter (each an Extension Date), the Employment Term shall be
automatically extended for an additional one-year period, unless the Company or
Executive provides the other party hereto 60 days prior written notice before
the next Extension Date that the Employment Term shall not be so extended.  2.             Position.  a.       During the Employment
Term, Executive shall serve as the Companys President and Chief Executive
Officer.  In such position, Executive
shall have such duties and authority as shall be determined from time to time
by the Board of Managers of the Company (the Board), but which duties and
authority shall be consistent with that of a president and chief executive
officer of a company of similar size and nature to the Company.  Executive shall also serve as a member of
the Board of the Company and the Board of Directors of its holding company,
Consolidated Container Holdings LLC, without additional compensation.  b.       During the Employment
Term, Executive will devote Executives full business time and best efforts to
the performance of Executives duties hereunder and will not engage in any
other business, profession or occupation for compensation or otherwise which
would conflict or interfere with the rendition of such services either directly
or indirectly, without the prior written consent of the Board; provided,
however, that nothing herein shall preclude Executive, subject to the
prior approval of the Board, from accepting appointment to or  
   continue to serve on any board
of directors or trustees of any business corporation or any charitable
organization, including but not limited to Executives service on the board of
directors of the Shoneys Inc., to which the Board has hereby consented; provided,
however, in each case, and in the aggregate, that such activities do not
conflict or interfere in any material respect with the performance of
Executives duties hereunder or conflict with Section 9.  3.             Base Salary.  During the Employment Term, the Company
shall pay Executive a base salary at the annual rate of $500,000, payable in
regular installments in accordance with the Companys usual payment
practices.  Executives base salary
shall be reviewed annually beginning on January 1, 2002, and Executive shall be
entitled to an increase of no less than 4% annually in Executives base salary,
as may be determined in the sole discretion of the Board.  Executives annual base salary, as in effect
from time to time, is hereinafter referred to as the Base Salary.  4.             Annual Bonus.  With respect to each full fiscal year during
the Employment Term (which fiscal year shall be the twelve-month period ending
December 31 in each calendar year), Executive shall be eligible to earn an
annual bonus award (an Annual Bonus) in such amount, if any, as determined in
the sole discretion of the Board, of up to 100% of Executives Base Salary
effective as of the commencement of the fiscal year (the Target) based upon
the achievement of performance goals established by the Board; provided,
however, that (i) Executive shall receive an Annual Bonus of 100% of the
Target, pursuant to a Guaranteed Bonus Plan, for the appropriate portion of
fiscal year 2001 during which Executive is employed by the Company, and fiscal
year 2002; and (ii) Executive shall be eligible for an additional bonus payment
for fiscal year 2001 (the 2001 Bonus Gross-Up Payment) such that the amount
that Executive receives under clause (i) in addition to the 2001 Bonus Gross-Up
Payment totals $407,692.  5.             Equity Arrangements.  As soon as practicable following the
Effective Date, Executive shall be entitled to the grant of an option to
purchase 525,000 units of member interests in the Companys parent company,
Consolidated Container Holdings LLC (Holdings) (the Units) at an exercise
price of $10.50 per Unit with respect to 300,000 of the Units underlying the
option, $29.66 per Unit with respect to 100,000 of the Units underlying the
option, and $40.00 per Unit with respect to 125,000 of the Units underlying the
option (the Option); provided, however, that in lieu of 150,000
Units underlying the Option at an exercise price of $10.50 per Unit, Executive
shall be permitted to purchase 150,000 Units at $10.50 per Unit with an
interest-bearing recourse loan from the Company, which loan and Units shall be
subject to such restrictions and other provisions as the Company and the
Executive shall agree, which shall be consistent with appropriate provisions of
this Agreement and the Option Agreement (as defined below) (the Restricted
Units).  The Option shall be granted
pursuant to the Consolidated Container Holdings LLC 1999 Unit Option Plan (the
Option Plan), Consolidated Container Holdings LLC Unit Option Agreement (the
Option Agreement), and the Special Unit Acquisition, Ownership and Redemption
Agreement (the Unit Acquisition Agreement) and will be subject to additional
terms and conditions as will be set forth in the Option Plan, Option Agreement,
and Unit Acquisition Agreement, as well as the following terms.  2 
   a.       Executive will become
vested with respect to 20% of the Option on the first anniversary of the
Effective Date, and with respect to 20% of the Option on each anniversary
thereafter.  b.       Upon a Sale of the Company
(as defined in Section 2 of the Option Agreement) prior to the fifth
anniversary of the Effective Date, 100% of the unvested shares subject to the
Option and the unvested Restricted Units shall vest on the effective date of
the Sale of the Company.  6.             Employee Benefits.  While employed, Executive shall be entitled
to participate in the Companys employee benefit plans (other than annual bonus
and incentive plans not described in Section 4) as in effect from time to time
(collectively Employee Benefits), on the same basis as those benefits are
generally made available to other senior executives of the Company, with such
of those Employee Benefits as the Company and Executive agree to be no less
favorable than comparable benefits provided to the Executive by his last
employer prior to the Effective Date. 
Set forth on Exhibit A hereto are those additional benefits that
Executive and the Company have agreed upon.  7.             Business Expenses.  While employed, reasonable business expenses
incurred by Executive in the performance of Executives duties hereunder shall
be reimbursed by the Company in accordance with Company policies.  8.             Termination.  The Employment Term and Executives
employment hereunder may be terminated by either party at any time and for any
reason; provided that Executive will be required to give the Company at least
60 days advance written notice of any resignation of Executives
employment.  Any purported termination
of employment by the Company or by Executive (other than due to Executives
death) shall be communicated by written Notice of Termination to the other
party hereto in accordance with Section 12(h) hereof.  For purposes of this Agreement, a Notice of Termination shall
mean a notice which shall indicate the specific termination provision in this
Agreement relied upon and shall set forth in reasonable detail the facts and
circumstances claimed to provide a basis for termination of employment under
the provision so indicated. 
Notwithstanding any other provision of this Agreement, the provisions of
this Section 8 shall exclusively govern Executives rights upon termination of
employment with the Company and its affiliates.  a.       By the Company For
Cause or By Executive Resignation Without Good Reason.  (i)  The Employment Term and Executives
employment hereunder may be terminated by the Company for Cause (as defined
below) and shall terminate automatically upon Executives resignation without
Good Reason (as defined in Section 8(c)).  (ii)  For purposes of this Agreement, Cause shall
mean (A) Executives continued failure substantially to perform Executives
duties hereunder (other than as a result of total or partial incapacity due to
physical or mental illness) for a period of 10 days following written notice by
the Company to Executive of such failure, (B) dishonesty in the performance of
Executives duties hereunder, (C) Executives conviction of, or plea of nolo
contendere to, a crime constituting (x) a felony under the laws of the
United States or any state thereof or (y) a  3 
   misdemeanor involving moral
turpitude (not including routine traffic violations) (D) Executives willful
malfeasance or willful misconduct in connection with Executives duties
hereunder or any other similar act or omission which is materially injurious to
the financial condition or business reputation of the Company or any of its
subsidiaries or affiliates or (E) Executives breach of the provisions of
Sections 9 or 10 of this Agreement.  (iii)  If Executives employment is terminated by
the Company for Cause, or if Executive resigns without Good Reason, Executive
shall be entitled to receive:  (A)    the Base Salary through the
date of termination;  (B)     any Annual Bonus earned
but unpaid as of the date of termination for any previously completed fiscal
year;  (C)     reimbursement for any
unreimbursed business expenses properly incurred by Executive in accordance
with Company policy prior to the date of Executives termination; and  (D)    such Employee Benefits, if any,
as to which Executive may be entitled under the employee benefit plans of the
Company (the amounts described in clauses (A) through (D) hereof being referred
to as the Accrued Rights).  Following such termination of Executives employment by the Company for
Cause or resignation by Executive without Good Reason, except as set forth in
this Section 8(a)(iii), Executive shall have no further rights to any
compensation or any other benefits under this Agreement.  b.       Disability or Death.  (i)  The Employment Term and Executives
employment hereunder shall terminate upon Executives death and may be
terminated by the Company if Executive becomes physically or mentally
incapacitated and is therefore unable for a period of six (6) consecutive
months or for an aggregate of nine (9) months in any twenty-four (24)
consecutive month period to perform Executives duties (such incapacity is
hereinafter referred to as Disability). 
Any question as to the existence of the Disability of Executive as to
which Executive and the Company cannot agree shall be determined in writing by
a qualified independent physician mutually acceptable to Executive and the
Company.  If Executive and the Company
cannot agree as to a qualified independent physician, each shall appoint such a
physician and those two physicians shall select a third who shall make such
determination in writing.  The
determination of Disability made in writing to the Company and Executive shall
be final and conclusive for all purposes of the Agreement.  (ii)  Upon termination of Executives employment
hereunder for either Disability or death, Executive or Executives estate (as
the case may be) shall be entitled to receive the Accrued Rights.  In addition, Executive shall be entitled to
receive a pro rata portion of any Annual Bonus, if any, that Executive would
have been entitled to receive pursuant to Section 4 hereof in such year based
upon the percentage of the fiscal year that shall have elapsed through the date
of Executives termination of employment, payable when such Annual Bonus  4 
   would have otherwise been
payable had Executives employment not terminated, based on the Target for the
fiscal year in which termination occurs. 
Following Executives termination of employment due to death or
Disability, except as set forth in this Section 8(b)(ii), Executive shall have
no further rights to any compensation or any other benefits under this
Agreement.  c.       By the Company Without
Cause or Resignation by Executive for Good Reason.  (i)  The Employment Term and Executives
employment hereunder may be terminated by the Company without Cause or by
Executives resignation for Good Reason. 
A notice by the Company of its election not to extend the Employment
Term or any Extension Date shall be deemed to be a termination of Executives
employment without Cause.  (ii)  For purposes of this Section 8(c), Good
Reason shall mean (A) the failure of the Company to pay or cause to be paid
Executives Base Salary or Annual Bonus, if earned, when due hereunder, or to
comply with the provisions of Section 5 of this Agreement, (B) the failure of
the Company to move the Company headquarters to Atlanta, Georgia within one
year of the commencement of the Employment Term or (C) any substantial and
sustained material diminution in Executives authority or responsibilities from
those described in Section 2 hereof; provided, however, that any
of the events described in clauses (A), (B) and (C) of this Section 8(c)(ii)
shall constitute Good Reason only if the Company fails to cure such event
within 30 days after receipt from Executive of written notice of the event
which constitutes Good Reason; provided, further, that Good
Reason shall cease to exist for an event on the 60th day following
the later of its occurrence or Executives knowledge thereof, unless Executive
has given the Company written notice thereof prior to such date.  (iii)  If Executives employment is terminated by
the Company without Cause (other than by reason of death or Disability) or if
Executive resigns for Good Reason, Executive shall be entitled to receive:  (A)    the Accrued Rights; and  (B)     subject to Executives
continued compliance with the provisions of Sections 9 and 10, payment of the
average of the Base Salary and Annual Bonus earned in the two years prior to
Executives termination (or the average of the Base Salary and Annual Bonus
payable during the first two years of the Employment Term if Executives
termination occurs prior to the second anniversary of the Effective Date) (the
Severance Amount) multiplied by two (2), 50% of which amount shall be payable
in a lump-sum within thirty (30) days following the date of Executives
termination, and 50% of which amount shall be payable in monthly or other
installments consistent with the payroll practices of the Company for
twenty-four (24) months after the date of such termination (the Severance
Period); provided, however, that in the event that Executive
provides services for pay to anyone other than the Company or any of its
affiliates from the date Executives employment hereunder is terminated, the
amounts payable to Executive thereafter pursuant to this Section 8(c)(iii)(B),
but not including the lump sum amount referred to above, shall be reduced by
the amounts of salary, bonus or other cash or in kind compensation earned by,
paid or granted to Executive as a result of Executives performing such  5 
   services
(regardless of when such earned amounts are actually paid to Executive); and provided,
further, that the aggregate amount described in this clause (B) shall be
reduced by the present value of any other cash severance or termination
benefits payable to Executive under any other plans, programs or arrangements
of the Company or its affiliates; and  (C)     subject to Executives
continued compliance with the provisions of Sections 9 and 10, continued
coverage of the Executive and the Executives dependents under any health and
welfare employee benefit plans sponsored by the Company or its affiliates under
which Executive and the Executives dependents were previously covered prior to
Executives termination until the earlier of (x) the last day of the Severance
Period or (y) the date Executive is eligible for health and welfare benefits
provided by anyone other than the Company or any of its affiliates from the
date Executives employment hereunder is terminated until the end of the
Severance Period.  Following Executives termination of employment by the Company without
Cause (other than by reason of Executives death or Disability) or by
Executives resignation for Good Reason, except as set forth in this Section
8(c)(iii), Executive shall have no further rights to any compensation or any
other benefits under this Agreement.  d.       Board/Committee
Resignation.  Upon termination of
Executives employment for any reason, Executive agrees to resign, as of the
date of such termination and to the extent applicable, from the Board (and any
committees thereof) and the Board of Directors (and any committees thereof) of
any of the Companys affiliates.  9.             Non-Competition.  a.       Executive acknowledges
and recognizes the highly competitive nature of the busi­nesses of the Company
and its affiliates and accordingly agrees as follows:  (1)                           During
the Employment Term and for a period of two (2) years following the date
Executive ceases to be employed by the Company (the Restricted Period),
Executive will not, whether on Executives own behalf or on behalf of or in
conjunction with any person, company, business entity or other organization
whatsoever, directly or indirectly solicit or assist in soliciting in
competition with the Company, the business of any client or prospective client:  (i)with
whom Executive had personal contact or dealings on behalf of the Company during
the one year period preceding Executives termination of employment;  (ii)with
whom employees reporting to Executive have had personal contact or dealings on
behalf of the Company during the one year immediately preceding the Executives
termination of employment; or  6 
   (iii)for
whom Executive had direct or indirect responsibility during the one year
immediately preceding Executives termination of employment.  (2)                         During
the Restricted Period, Executive will not directly or indirectly:  (i)engage
in any business that competes with the business of the Company or its
affiliates (including, without limitation, businesses which the Company or its
affiliates have specific plans to conduct in the future and as to which
Executive is aware of such planning) in any geographical area that is within
100 miles of any geographical area where the Company or its affiliates
manufactures, produces, sells, leases, rents, licenses or otherwise provides
its products or services (a Competitive Business);  (ii)enter
the employ of, or render any services to, any person or entity (or any division
of any person or entity) who or which engages in a Competitive Business;  (iii)acquire
a financial interest in, or otherwise become actively involved with, any
Competitive Business, directly or indirectly, as an individual, partner,
shareholder, officer, director, principal, agent, trustee or consultant; or  (iv)interfere
with, or attempt to interfere with, business relationships (whether formed
before, on or after the date of this Agreement) between the Company or any of
its affiliates and customers, clients, suppliers, partners, members or
investors of the Company or its affiliates.  (3)                         Notwithstanding
anything to the contrary in this Agreement, Executive may, directly or
indirectly own, solely as an investment, securities of any person engaged in
the business of the Company or its affiliates which are publicly traded on a
national or regional stock exchange or on the over-the-counter market if
Executive (i) is not a controlling person of, or a member of a group which
controls, such person and (ii) does not, directly or indirectly, own 5% or more
of any class of securities of such person.  (4)                         During
the Restricted Period, Executive will not, whether on Executives own behalf or
on behalf of or in conjunction with any person, company, business entity or
other organization whatsoever, directly or indirectly:  (i)solicit
or encourage any employee of the Company or its affiliates to leave the
employment of the Company or its affiliates; or  (ii)hire
any such employee who was employed by the Company or its affiliates as of the
date of Executives termination of employment with the Company or who left the
employment of the Company or  7 
   its affiliates
coincident with, or within one year prior to or after, the termination of
Executives employment with the Company.  (5)                         During
the Restricted Period, Executive will not, directly or indirectly, solicit or
encourage to cease to work with the Company or its affiliates any consultant
then under contract with the Company or its affiliates.  b.          It is expressly
understood and agreed that although Executive and the Company consider the
restrictions contained in this Section 9 to be reasonable, if a final judicial
determination is made by a court of competent jurisdiction that the time or
territory or any other restriction contained in this Agreement is an unenforceable
restriction against Executive, the provisions of this Agreement shall not be
rendered void but shall be deemed amended to apply as to such maximum time and
terri­tory and to such maximum extent as such court may judicially determine or
indicate to be enforceable. 
Alternatively, if any court of competent jurisdiction finds that any
restric­tion contained in this Agreement is unenforceable, and such restriction
cannot be amended so as to make it enforceable, such finding shall not affect
the enforceability of any of the other restrictions contained herein.  10.           Confidentiality.  Executive will not at any time (whether
during or after Executives employment with the Company) disclose, retain, or
use for Executives own benefit, purposes or account or the benefit, purposes
or account of any other person, firm, partnership, joint venture, association,
corporation or other business organization, entity or enterprise other than the
Company and any of its subsidiaries or affiliates, any trade secrets, know-how,
software developments, inventions, formulae, technology, designs and drawings,
or any Company property or confidential information relating to research,
operations, finances, current and proposed products and services, vendors,
customers, advertising, costs, marketing, trading, investment, sales
activities, promotion, manufacturing processes, or the business and affairs of
the Company generally, or of any subsidiary or affiliate of the Company
(Confidential Information) without the written authorization of the Board; provided,
however, that the foregoing shall not apply to information which is not
unique to the Company or which is generally known to the industry or the public
other than as a result of Executives breach of this covenant or the wrongful acts
of others who were under confidentiality obligations as to the item or items
involved.  Except as required by law,
Executive will not disclose to anyone, other than his immediate family and
legal or financial advisors, the existence or contents of this Agreement; provided,
however, that Executive may disclose to any prospective future employer
the provisions of Sections 9 and 10 of this Agreement provided they agree to
maintain the confidentiality of such terms. 
Executive agrees that upon termination of Executives employment with
the Company for any reason, he will return to the Company immediately all
memoranda, books, papers, plans, information, letters and other data, and all
copies thereof or therefrom, in any way relating to the business of the Company,
its affiliates and subsidiaries, except that he may retain only those portions
of personal notes, notebooks and diaries that do not contain Confidential
Information of the type described in the preceding sentence.  Executive further agrees that he will not
retain or use for Executives own benefit, purposes or account or the benefit,
purposes or account of any other person, firm, partnership, joint venture,
association, corporation or other business designation, entity or enterprise,
other than the Company and any of its subsidiaries or affiliates, at any time
any trade names, trademark, service mark, other proprietary business
designation, patent, or other intellectual property used or owned in connection
with the business of the Company or its affiliates.  8 
   11.           Specific Performance.  Executive acknowledges and agrees that the
Companys remedies at law for a breach or threatened breach of any of the
provisions of Section 9 or Section 10 would be inadequate and the Company would
suffer irreparable damages as a result of such breach or threatened
breach.  In recognition of this fact,
Executive agrees that, in the event of such a breach or threatened breach, in
addition to any remedies at law, the Company, without posting any bond, shall
be entitled to cease making any payments or providing any benefit otherwise
required by this Agreement and obtain equitable relief in the form of specific
performance, temporary restraining order, temporary or permanent injunction or
any other equitable remedy which may then be available.  12.           Miscellaneous.  a.        Governing Law.  This Agreement shall be governed by and
construed in accordance with the laws of the State of New York, without regard
to conflicts of laws principles thereof.  b.        Entire
Agreement/Amendments.  This
Agreement contains the entire understanding of the parties with respect to the
employment of Executive by the Company. 
There are no restrictions, agreements, promises, warranties, covenants
or undertakings between the parties with respect to the subject matter herein
other than those expressly set forth herein. 
This Agreement may not be altered, modified, or amended except by
written instrument signed by the parties hereto.  c.        No Waiver.  The failure of a party to insist upon strict
adherence to any term of this Agreement on any occasion shall not be considered
a waiver of such partys rights or deprive such party of the right thereafter
to insist upon strict adherence to that term or any other term of this
Agreement.  d.        Severability.  In the event that any one or more of the
provisions of this Agreement shall be or become invalid, illegal or
unenforceable in any respect, the validity, legality and enforceability of the
remaining pro­visions of this Agreement shall not be affected thereby.  The provisions of Sections 9, 10 and 11 of
this Agreement shall survive any termination of this Agreement or Executives
termination of employment hereunder.  e.        Assignment.  This Agreement shall not be assignable by
Executive.  This Agreement may be
assigned by the Company to a person or entity which is an affiliate or a
successor in interest to substantially all of the business operations of the
Company.  Upon such assignment, the
rights and obligations of the Company hereunder shall become the rights and
obligations of such affiliate or successor person or entity.  f.         Set-Off.  The Companys obligation to pay Executive
the amounts provided and to make the arrangements provided hereunder shall be
subject to set-off, counterclaim or recoupment of amounts owed by Executive to
the Company or its affiliates.  g.        Successors; Binding
Agreement.  This Agreement shall
inure to the benefit of and be binding upon personal or legal representatives,
executors, administra­tors, heirs, distributes, devises and legatees of
Executive, and upon any successor (whether by purchase, by merger or otherwise)
of the equity, business or operations of the Company.  9 
   h.        Notice.  For the purpose of this Agreement, notices
and all other communications provided for in the Agreement shall be in writing
and shall be deemed to have been duly given when delivered by hand or overnight
courier or three days after it has been mailed by United States registered
mail, return receipt requested, postage prepaid, addressed to the respective
addresses set forth below Agreement, or to such other address as either party
may have furnished to the other in writing in accordance herewith, except that
notice of change of address shall be effective only upon receipt.  If to the Company, to:  Consolidated Container Company [Address]  with copies to:  Vestar Capital Partners III, L.P. Seventeenth Street Plaza 1225 17th Street, Suite 1660 Denver, Colorado 80202 Attention: James Kelley  and  Simpson Thacher & Bartlett 425 Lexington Avenue New York, New York 10017 Attention: Alvin H. Brown, Esq.  If to Executive, to:  Stephen E. Macadam [Home Address]  with copies to:  Jones, Day Reavis & Pogue 3500 SunTrust Plaza 303 Peachtree Street, N.E. Atlanta, Georgia 30308 Attention: James H. Landon, Esq.  i.         Executive
Representation.  Executive hereby
represents to the Company that the execution and delivery of this Agreement by
Executive and the Company and the performance by Executive of Executives
duties hereunder shall not constitute a breach of, or otherwise contravene, the
terms of any employment agreement or other agreement or policy to which
Executive is a party or otherwise bound.  10 
   j.         Cooperation.  Executive shall provide his reasonable
cooperation in connection with any action or proceeding (or any appeal from any
action or proceeding) which relates to events occurring during Executives
employment hereunder.  This provision
shall survive any termination of this Agreement.  k.        Withholding Taxes.  The Company may withhold from any amounts
payable under this Agreement such Federal, state and local taxes as may be
required to be withheld pursuant to any applicable law or regulation.  l.         Counterparts.  This Agreement may be signed in
counterparts, each of which shall be an original, with the same effect as if
the signatures thereto and hereto were upon the same instrument.  11 
   IN WITNESS
WHEREOF, the parties hereto have duly executed this Agreement effective as of
the day and year first above written.  CONSOLIDATED
  CONTAINER COMPANY LLC
  
  STEPHEN E.
  MACADAMBy:Title:  12 
   EXHIBIT A  EMPLOYEE BENEFITS OF STEPHEN E. MACADAM   1.             Salaried 401(k) Plan       as provided for other salaried employees  2.             Life Insurance       benefit of $1,000,000 (self insured by
Company from August 13, 2001, until policy obtained)  3.             Optional Life and AD&D Insurance       as provided for other salaried employees  4.             Officers Liability Insurance       $5,000,000 coverage, unless cost is
excessive  5.             Medical and Dental       as provided for other salaried employees        Company to pay cost of COBRA continuation
of prior employers medical and dental plans until coverage available under
Companys plans (90 days)  6.             Auto Allowance       $11,461 per year  7.             Financial Planning/Accounting       $15,000  8.             Country Club Membership       dues and business expenses  9.             Telecommunication Services       home business line telephone service       residential ISDN service       residential 800 service       MCI VNET long distance service       long distance calling cards       cellular telephone service, and       paging service  10.           First Class Travel        airfare  13