Document:

Exhibit 10.1
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                               AMENDMENT AGREEMENT

                                  by and among

                         MYTRAVEL CANADA HOLIDAYS INC.,

                               VE HOLDINGS, INC.,

                                 SUNTRIPS, INC.,

                           RCG COMPANIES INCORPORATED,

                                FLIGHTSERV, INC.,

                                 FS TOURS, INC.,

                                       and

                               FS SUNTOURS, INC.,

                                   Dated as of

                                November 4, 2004

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<PAGE>

                               AMENDMENT AGREEMENT

         THIS AMENDMENT AGREEMENT, dated as of November 4, 2004 (this
"Agreement"), by and among MYTRAVEL CANADA HOLIDAYS INC., a Canadian corporation
("MyTravel Canada"), VE HOLDINGS, INC., a Delaware corporation ("VE Holdings"),
SUNTRIPS, INC., a California corporation ("SunTrips"), RCG COMPANIES
INCORPORATED f/k/a eResource Capital Group, Inc., a Delaware corporation
("RCG"), FLIGHTSERV, INC., a Delaware corporation and a wholly-owned subsidiary
of RCG ("Flightserv"), FS TOURS, INC., a Delaware corporation and a wholly-owned
subsidiary of Flightserv ("FS Tours") and FS SUNTOURS, INC., a Delaware
corporation and a wholly-owned subsidiary of Flightserv ("FS SunTours"). VE
Holdings and SunTrips are each referred to herein individually as "Seller" and
collectively as "Sellers". FS Tours and FS SunTours are each referred to herein
individually as a "Purchaser" and collectively as "Purchasers". Capitalized
terms used but not defined herein shall have the meanings given to such terms in
the Asset Purchase Agreement (as hereinafter defined).

                                    RECITALS:

         WHEREAS, Sellers and Purchasers are parties to that certain Amended and
Restated Asset Purchase Agreement, dated as of October 31, 2003 (the "Asset
Purchase Agreement"), pursuant to which Sellers have sold to Purchaser
substantially all of the assets of Sellers;

         WHEREAS, in connection with the Asset Purchase Agreement, in payment of
the Purchase Price thereunder, Purchasers and Flightserv have, jointly and
severally, issued in favor of Sellers that certain $10,000,000 Promissory Note,
dated October 31, 2003 (the "Purchase Price Note");

         WHEREAS, MyTravel Canada, Flightserv and Purchasers are parties to that
certain Purchase Agreement Supplement, dated as of October 31, 2003 (the
"Purchase Agreement Supplement"), pursuant to which MyTravel Canada provides
certain services to Purchasers;

         WHEREAS, RCG and Sellers are parties to that certain Stock Pledge
Agreement, dated as of October 31, 2003 (the "Stock Pledge Agreement", and
collectively with the Asset Purchase Agreement, the Purchase Agreement
Supplement and the Stock Pledge Agreement the "Transaction Documents"), pursuant
to which RCG has pledged 3,809,524 shares of the common stock, par value $.001
per share, of Lifestyle Innovations, Inc. in order to secure the obligations of
Purchasers and Flightserv under the Purchase Price Note; and

         WHEREAS, the parties to the Transaction Documents wish to amend the
Transaction Documents specified herein in the manner and upon the terms and
conditions set forth herein.

         NOW, THEREFORE, in consideration of the mutual covenants and
undertakings contained herein, subject to and upon the conditions herein set
forth, the specified Transaction Documents are hereby amended and the parties
hereto hereby agree as follows:

ARTICLE I
                               Certain Agreements

      Section 1.1 Letter of Credit. Flightserv and/or Purchasers shall deliver
to MyTravel Airways Limited, an English corporation and an affiliate of MyTravel
Canada ("MyTravel Airways"), a letter of credit in favor of MyTravel Airways, in
form and substance reasonably satisfactory to MyTravel Canada, in the amount of
Five Hundred Thousand Dollars ($500,000) (the "Letter of Credit"), securing the
obligations of each of RCG, Flightserv and each Purchaser under Section 1.4.

      Section 1.2 Novation Agreement. RCG, Flightserv and/or Purchasers shall
use commercially reasonable efforts to cause Ryan International Airlines, Inc.
("Ryan") or another third party to negotiate and enter into a novation agreement
(the "Novation Agreement") with Finova Capital Corporation ("Finova"), in form
and substance reasonably satisfactory to MyTravel Canada, whereby (i) Ryan or
such third party or an Affiliate of either of the foregoing shall fully and
finally assume all obligations of MyTravel Airways, MyTravel Canada, Sellers and
any of their Affiliates under the Aircraft Lease Agreement, dated as of February
5, 2003 (the "Master Lease"), between Finova and MyTravel Airways relating to
the Boeing 757 aircraft bearing MSN 25488 which is currently operating under
Ryan's certificate (as may be modified, supplemented or amended from time to
time) and (ii) as a result thereof, MyTravel Airways, MyTravel Canada, Sellers
and each of their Affiliates shall be fully and finally released of all
obligations relating to or arising out of such lease. Upon (and only upon)
execution of the Novation Agreement and delivery thereof to MyTravel Canada,
MyTravel Canada shall cause MyTravel Airways to (i) deliver a written
designation of Ryan as beneficiary under the Letter of Credit and (ii) surrender
the Letter of Credit for delivery to such designee and, upon such designation
and delivery, MyTravel Airways shall no longer have any rights or obligations
thereunder.

      Section 1.3 Purchase Price Note. (i) In consideration of the issuance of
the Letter of Credit, the entrance by RCG, Flightserv and/or Purchasers (or
their designee(s)) into negotiations relating to the Novation Agreement and the
value provided to Sellers in connection with the foregoing and (ii) as an
inducement to HPC Capital Management to have consummated a financing transaction
with RCG, Sellers hereby consent to the amendment and restatement of the
Purchase Price Note, in accordance with Section 7 thereof and in the form
attached hereto as Exhibit A (the "Amended Purchase Price Note"), in order to
reduce the aggregate principal amount due thereunder and revise the payment
terms thereof. Upon such amendment and restatement, Sellers shall return the
original Purchase Price Note to Purchasers.

      Section 1.4 Finova Lease Obligations. Flightserv and each Purchaser,
jointly and severally, shall hereby indemnify, defend and hold harmless MyTravel
Airways, MyTravel Canada, each of its Affiliates, and each member of the Seller
Group (the foregoing entities, collectively, the "MyTravel Entities") in respect
of all obligations (other than obligations with regard to payment of deferred
rent from a date prior to the date hereof) of any MyTravel Entity under, and all
Damages imposed upon or incurred or suffered by any MyTravel Entity arising out
of, relating to or in connection with, the Master Lease, in each case arising on
or after October 31, 2003. Upon (and only upon) execution of the Novation
Agreement and delivery thereof to MyTravel Canada, the obligations of Flightserv
and each Purchaser pursuant to this Section 1.4 shall automatically terminate
(other than with respect to any such obligations arising out of events or
circumstances occurring on or prior to the date of such execution and delivery).
<PAGE>

Section 1.5 No Default. To the knowledge of MyTravel Airways and MyTravel
Canada, as of the date hereof there exist no facts or circumstances which
constitute (or with or without notice or passage of time or both would
constitute) or could reasonably be expected to constitute, a default under the
Master Lease.

                                   ARTICLE II
                                   Amendments

      Section 2.1 Purchase Agreement Supplement. Pursuant to Section 8 of the
Purchase Agreement Supplement, the following Sections thereof are hereby amended
as follows:

      (a) Section 2 of the Purchase Agreement Supplement is hereby amended by
deleting it in its entirety and inserting, in lieu thereof, the following:

         "Service Fees. During the Term, as compensation for the Services
         provided to Purchasers under this Agreement, each Purchaser and
         Flightserv shall have a joint and several obligation to make payments
         to MyTravel for each month (or portion thereof) during the Term in
         accordance with the schedule of fees and other costs and expenses to be
         passed through to Purchasers set forth on Exhibit B hereto (the "Fees
         and Costs"). In addition to the payments described in the preceding
         sentence, Purchasers and Flightserv acknowledge that unpaid Fees and
         Costs in the aggregate amount of $399,346 are owed to MyTravel Canada
         and payable by each of them under this Agreement, and as a result each
         Purchaser and Flightserv shall have a joint and several obligation to
         make payments to MyTravel of such unpaid Fees and Costs in equal
         monthly installments of $16,139.42 beginning on July 1, 2005 and the
         first day of each month thereafter until such aggregate amount has been
         satisfied (such payments to be in addition to, and not in lieu of, any
         amounts that are otherwise due at such times hereunder). All amounts of
         all Fees and Costs and all other amounts described herein and in the
         Exhibits hereto shall be in United States Dollars."

      (b) Section 3 of the Purchase Agreement Supplement is hereby amended by
deleting it in its entirety and inserting, in lieu thereof, the following:

      "Term. The term of this Agreement shall commence on the date hereof and
      shall end October 31, 2010 (the "Term") unless earlier terminated in
      accordance with this Section 3; provided, however, that if Purchasers
      desire to continue receiving any Services from MyTravel following
      termination of this Agreement, upon notice from Purchasers to MyTravel not
      less than sixty (60) days prior to the date upon which the Term is to
      expire, MyTravel, Purchasers and Flightserv shall negotiate in good faith
      an arrangement for the continuation of such Services on terms to be
      mutually agreed upon by the parties. In the event of a material breach of
      any of the terms or provisions hereof, Purchasers and Flightserv (in the
      event of such breach by MyTravel) or MyTravel (in the event of such breach
      by either Purchaser or Flightserv) may terminate this Agreement if the
      breaching party fails to cure such material breach within ten (10)
      business days of notification thereof. Upon termination in accordance with
      the preceding sentence, this Agreement shall become null and void and of
<PAGE>

      no further force or effect; provided that the provisions of Sections 2, 3,
      6 and 11 hereof shall survive any termination of this Agreement. Anything
      herein to the contrary notwithstanding, in the event of any termination of
      this Agreement (i) by MyTravel unilaterally other than for material breach
      of the terms and provisions hereof by either Purchaser or Flightserv, the
      joint and several obligation of each Purchaser and Flightserv to pay all
      Fees and Costs due for Services rendered prior to such termination shall
      survive such termination and Purchasers and/or Flightserv shall pay such
      Fees and Costs at such times, in such amounts, and in such manner as
      provided for hereunder until such Fees and Costs are indefeasably paid in
      full, but Purchasers and Flightserv shall not be obligated to pay
      additional Fees and Costs relating to periods after such termination due
      to the fact that Services shall no longer be provided during such periods
      or (ii) for any other reason (including, without limitation, by Purchasers
      and Flightserv pursuant to this Section 3) the joint and several
      obligation of each Purchaser and Flightserv to pay all Fees and Costs
      shall survive such termination and Purchasers and/or Flightserv shall pay
      such Fees and Costs at such times, in such amounts, and in such manner as
      provided for hereunder, as if the Services continued to be provided
      hereunder, until all such Fees and Costs are indefeasably paid in full. In
      the event that MyTravel desires to exit the businesses related to
      providing the Services or otherwise cease to provide the Services,
      MyTravel hereby agrees to give Purchasers ninety (90) days prior written
      notice thereof and MyTravel and each Purchaser agree, subject to the
      preceding sentence, to negotiate in good faith in order to determine a
      mutually agreeable course of action for winding up the parties' activities
      hereunder."

      (c) Exhibit B of the Purchase Agreement Supplement is hereby amended in
its entirety in the form attached hereto as Exhibit B.

      Section 2.2 Stock Pledge Agreement. Pursuant to Section 16 of the Stock
Pledge Agreement, the following Sections thereof are hereby amended as follows:

      (a) The first paragraph of the Introductory Statement of the Stock Pledge
Agreement is hereby amended by deleting it in its entirety and inserting, in
lieu thereof, the following:

         "Pursuant to that certain Promissory Note, amended and restated as of
         November 4, 2004 (as amended, supplemented or otherwise modified,
         renewed or replaced from time to time, the "Note"), made by FS Tours,
         Inc. ("FS Tours"), FS SunTours, Inc. ("FS SunTours", and together with
         FS Tours, "Purchasers") and Flightserv, Inc. ("Flightserv", and
         together with FS Tours and FS SunTours, the "Makers") in favor of the
         Lenders, the Makers agreed, jointly and severally, to pay the aggregate
         sum of One Million Dollars ($1,000,000) to the Lenders pursuant to the
         terms thereof. All capitalized terms used but not otherwise defined
         herein shall have the meanings given to them in the Note.

         Pursuant to that certain Amended and Restated Asset Purchase Agreement,
         dated as of October 31, 2003 (the "Asset Purchase Agreement"), among
         Purchasers and the Lenders, the Lenders have sold to Purchasers
         substantially all of the assets of the Lenders in accordance with the
         terms thereof.
<PAGE>

         Pursuant to that certain Purchase Agreement Supplement, dated as of
         October 31, 2003 and as amended by that certain Amendment Agreement,
         dated as of November 4, 2004 (the "Amendment Agreement"), among the
         Pledgor, the Makers, the Lenders and MyTravel Canada Holidays Inc.
         ("MyTravel Canada"), the Makers have agreed to purchase certain
         services from MyTravel Canada."

      (b) The definition of "Obligations" set forth in Section 9 of the Stock
Pledge Agreement is hereby amended by deleting it in its entirety and inserting,
in lieu thereof, the following:

         "Obligations" means (i) the obligations of the Makers under the Note,
         (ii) the obligations of the Pledgor and the Makers under the Amendment
         Agreement, (iii) the obligations of the Makers under the Purchase
         Agreement Supplement and (iv) the obligations of the Pledgor hereunder.
         The term "Obligations" includes, without limitation, the obligations to
         pay principal, charges, costs, expenses and fees including, without
         limitation, the disbursements and reasonable fees of counsel and all
         renewals extensions, restructurings, refinancings or refundings thereof
         in a nature of a "workout" or otherwise."

                                  ARTICLE III
                                  EFFECTIVENESS

      Section 3.1 Effectivness. Upon the execution hereof by all of the parties
hereto, each Transaction Document specified herein shall be amended as set forth
herein and all references in the Asset Purchase Agreement and each other
Ancillary Document to such Transaction Document shall be a reference to such
Transaction Document as amended hereby. This Agreement shall be deemed to modify
the specified Transaction Documents only the extent to which this Agreement is
inconsistent with such Transaction Documents. Without limiting the generality of
the foregoing, except as otherwise expressly provided in this Agreement, nothing
in this Agreement shall be construed to waive, release or otherwise impair any
rights, remedies or powers of Sellers or MyTravel Canada under the Asset
Purchase Agreement or any Ancillary Agreement or waive or release any defaults
of Purchasers, RCG or Flightserv under the Asset Purchase Agreement or any
Ancillary Agreement. Anything herein, in the Asset Purchase Agreement or in any
Ancillary Agreement to the contrary notwithstanding, each of the Asset Purchase
Agreement and each Ancillary document shall, prior to, on and after the
Effective Date, continue in full force and effect in accordance with its terms
(as shall be, solely upon the occurrence of the Effective Date, amended hereby).

      Section 3.2 References. All references to "eResource Capital Group, Inc."
in the Asset Purchase Agreement and each other Ancillary Document are hereby
deemed to be references to RCG.

                                   ARTICLE IV
                                     GENERAL

      Section 4.1 Notices. All notices and other communications hereunder shall
be in writing and shall be deemed given if delivered personally or by Federal
Express (or other internationally recognized courier), to the parties at the
following addresses (or at such other address for a party as shall be specified
by like notice):

<PAGE>

         To either Seller or
         MyTravel Canada:          MyTravel Canada Holidays Inc. or
                                   VE Holdings, Inc. or
                                   Suntrips, Inc.
                                   c/o MyTravel Group plc
                                   Parkway One
                                   Parkway Business Centre
                                   300 Princess Road
                                   Manchester, M14 7QU
                                   United Kingdom
                                   Attn:  Greg McMahon, Group Company Secretary
                                   Fax:  44-161-232-6909

         with a copy to:           Morgan, Lewis & Bockius LLP
                                   101 Park Avenue
                                   New York, New York 10178
                                   Attn: Paul M. Vogt, Esq.
                                   Fax:  212-309-6273

         To either Purchaser
         or Flightserv:            FS Tours, Inc.  or
                                   FS SunTours, Inc. or
                                   Flightserv, Inc.
                                   301 Perimeter Center North
                                   Suite 500
                                   Atlanta, Georgia 30346
                                   Attn: Matt Holliday
                                   Fax: (770) 986-9792

         with a copy to:           Adorno & Yoss, P.A.
                                   350 East Las Olas Boulevard
                                   Suite 1700
                                   Fort Lauderdale, Florida 33301
                                   Attn: Joel D. Mayersohn, Esq.
                                   Fax: (954) 766-7800

         To RCG:                   RCG Companies Incorporated
                                   6836 Morrison Boulevard, Suite 200
                                   Charlotte, North Carolina 28211
                                   Attn: Michael Pruitt
                                   Fax: (704) 366-5056

         with a copy to:           Adorno & Yoss, P.A.
                                   350 East Las Olas Boulevard
                                   Suite 1700
                                   Fort Lauderdale, Florida 33301
                                   Attn: Joel D. Mayersohn, Esq.
                                   Fax: (954) 766-7800
<PAGE>

      Any notice that is delivered personally or by courier in the manner
provided herein shall be deemed to have been duly given to the party to whom it
is directed upon receipt by such party in the case of personal delivery, or upon
receipt of delivery thereof in the case of delivery by courier.

      Section 4.2 Amendment, Waiver. Any provision of this Agreement may be
amended or waived if, and only if, such amendment or waiver is in writing and
signed, in the case of an amendment, by each party against which such amendment
is to be effective and enforced, or in the case of a waiver, by the party
against whom the waiver is to be effective. No failure or delay by any party in
exercising any right, power or privilege hereunder will operate as a waiver
thereof nor will any single or partial exercise thereof preclude any other or
further exercise thereof or the exercise of any other right, power or privilege.

      Section 4.3 Assignment. No party to this Agreement may assign any of its
rights or obligations under this Agreement without the prior written consent of
the other parties hereto. Any assignment in contravention of this provision
shall be void.

      Section 4.4 Entire Agreement. This Agreement (including all Schedules and
Exhibits hereto) contains the entire agreement among the parties hereto with
respect to the subject matter hereof and supersedes all prior agreements and
understandings, oral or written, with respect to thereto.

      Section 4.5 Parties in Interest. This Agreement will inure to the benefit
of and be binding upon the parties hereto and their respective successors and
permitted assigns. Other than with respect to the rights of the MyTravel
Entities set forth in Article I, nothing in this Agreement, express or implied,
is intended to confer upon any Person other than the parties hereto or their
successors or permitted assigns, any rights or remedies under or by reason of
this Agreement.

      Section 4.6 Expenses. All costs and expenses incurred in connection with
this Agreement and the transactions contemplated hereby (including all fees and
disbursements of financial advisors, counsel and accountants) shall be borne by
the party incurring such expenses.

      Section 4.7 Governing Law. This Agreement is to be governed by and
construed in accordance with the laws of the State of Delaware without giving
effect to the choice of law provisions thereof.

      Section 4.8 Counterparts. This Agreement may be executed by facsimile and
in one or more counterparts, each of which shall be deemed an original, but all
of which together shall constitute but one and the same instrument.

      Section 4.9 Headings. The heading references herein and in the table of
contents hereto are for convenience purposes only, do not constitute a part of
this Agreement and shall not be deemed to limit or affect any of the provisions
hereof.

      Section 4.10 Publicity. Each party hereto shall not, and shall cause each
of their Affiliates not to issue or make, or allow to be issued or made, any
press release or public announcement concerning the transactions contemplated by
this Agreement without the prior written consent of the other party hereto
(which consent shall not be unreasonably withheld), except as otherwise required
by applicable Law or the rules of any applicable stock exchange, but in any
event only after giving the other party hereto a reasonable opportunity to
comment on such release or announcement in advance, consistent with such
applicable legal requirements. It is hereby understood and agreed that RCG shall
file a form 8-K upon the execution hereof.
<PAGE>

      Section 4.11 Severability. If any term or provision of this Agreement or
the application thereof to any situation or circumstance shall be held to be
invalid or unenforceable, the remainder of this Agreement or the application of
such term or provision to situations or circumstances other than those as to
which it shall have been held to be invalid or unenforceable, shall not be
affected and such remaining terms of this Agreement shall be valid to the
fullest extent permitted by applicable law. In addition, the parties hereto
shall in good faith endeavor to reach agreement on a provision to replace the
invalid provision which, as nearly as possible, will reflect the intent of the
original provision.

      Section 4.12 Rules of Construction. The parties hereto agree that they
have been represented by counsel during the negotiation, preparation and
execution of this Agreement and, therefore, waive the application of any law,
regulation, holding or rule of construction providing that ambiguities in an
agreement or other document will be construed against the party drafting such
agreement or document.

      Section 4.13 WAIVER OF JURY TRIAL. EACH PARTY HERETO IRREVOCABLY AND
UNCONDITIONALLY WAIVES ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN RESPECT OF
ANY LITIGATION DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO THIS
AGREEMENT AND ANY OF THE AGREEMENTS DELIVERED IN CONNECTION HEREWITH OR THE
TRANSACTIONS CONTEMPLATED HEREBY OR THEREBY.

      Section 4.14 Construction. Unless otherwise expressly provided herein or
unless the context of this Agreement clearly requires otherwise, (a) words using
the singular or plural number also include the plural or singular number,
respectively, (b) the use of any gender herein shall be deemed to include the
other genders, (c) references herein to "Articles," "Sections," "Schedules",
"Exhibits", "subsections" and other subdivisions without reference to a document
are to the specified Articles, Sections, Schedules, Exhibits, subsections and
other subdivisions of this Agreement, (d) a reference to a subsection without
further reference to a Section is a reference to such subsection as contained in
the same Section in which the reference appears, and this rule shall also apply
to other subdivisions within a Section or subsection, (d) the words "herein,"
"hereof," "hereunder," "hereby" and other words of similar import refer to this
Agreement as a whole and not to any particular provision, and (e) the words
"include," "includes" and "including" are deemed to be followed by the phrase
"without limitation".

                             Signature Page Follows

<PAGE>

         IN WITNESS WHEREOF, each party has caused this Agreement to be executed
by its duly authorized representative as of the day and year first above
written.

<PAGE>

                      MYTRAVEL CANADA HOLIDAYS INC.

                      By:__________________________________
                      Name:
                      Title:

                      VE HOLDINGS, INC.

                      By:__________________________________
                      Name:
                      Title:

                      SUNTRIPS, INC.

                      By:__________________________________
                      Name:
                      Title:

                      RCG COMPANIES INCORPORATED
                      f/k/a eResource Capital Group, Inc.

                      By:__________________________________
                      Name:
                      Title:

                      FLIGHTSERV, INC.

                      By:__________________________________
                      Name:
                      Title:

                      FS TOURS, INC.

                      By:__________________________________
                      Name:
                      Title:

                      FS SUNTOURS, INC.

                      By:__________________________________
                      Name:
                      Title

                      Signature Page to Amendment Agreement

<PAGE>

                                                                       Exhibit A

                                 PROMISSORY NOTE

$1,000,000                                                     November 4, 2004
                                              Originally issued October 31, 2003

      FS Tours, Inc., a Delaware corporation ("FS Tours"), FS SunTours, Inc., a
Delaware corporation ("FS SunTours") and Flightserv, Inc. a Delaware corporation
("Flightserv", and together with FS Tours and FS SunTours, "Makers"), for value
received, hereby promise, jointly and severally, to pay to each of VE Holdings,
Inc., a Delaware corporation ("VE Holdings"), and SunTrips, Inc., a Delaware
corporation (together, "Holders") at c/o MyTravel Group plc Parkway One, Parkway
Business Centre, 300 Princess Road, Manchester, M147QU, United Kingdom, Attn:
Greg McMahon, jointly and severally, the aggregate principal amount of One
Million Dollars ($1,000,000), subject to adjustment as set forth in Section 2.
The terms used but not otherwise defined herein shall have the meanings set
forth in the Amended and Restated Asset Purchase Agreement, dated as of October
31, 2003 (the "Asset Purchase Agreement"), between Makers and Holders. This Note
shall not bear interest.

      This Note (i) amends and restates in its entirety the Promissory Note,
issued October 31, 2003, by the Makers in favor of the Holders in the aggregate
principal amount of Ten Million Dollars ($10,000,000) and (ii) upon execution
and delivery hereof, is the "Purchase Price Note" referred to in the Asset
Purchase Agreement and the Stock Pledge Agreement.

      1. Payments of Principal. Makers shall jointly and severally pay the
principal amount of this Note in lawful money of the United States of America in
immediately available funds as follows: (i) four (4) equal yearly payments of
One Hundred Thousand Dollars ($100,000) commencing on October 31, 2006, and
continuing on the last day of each October thereafter through October 31, 2009
and (ii) a final balloon payment in the amount of Six Hundred Thousand Dollars
($600,000) on the Maturity Date. As used herein, "Maturity Date" means October
31, 2010. All payments hereunder shall be made to the following account:
National City Bank of Michigan/Illinois 15800 East Eight Mile Road, Detroit,
Michigan 48205, ABA No. 072000915, Account No.628614139. Upon payment in full of
the entire principal amount of this Note, Holders shall surrender this Note to
Makers for cancellation. If any payment required to be made hereunder becomes
due and payable on a Saturday, Sunday or other day on which commercial banks in
either Atlanta, Georgia, or Toronto, Canada are authorized or required to be
closed, the due date thereof shall be extended until the next following business
day.

      2. Adjustment of Principal Amount of Note.

            (a) As provided in Section 7.4(a) of the Asset Purchase Agreement,
the principal amount due under this Note may be adjusted from time to time as
follows: (i) The principal amount due on this Note shall be decreased by the
amount of the payment obligation of Holders for the benefit of Makers pursuant
to any indemnification obligation under the Asset Purchase Agreement, except
those obligations elected or required to be paid in cash by Holders and (ii) the
principal amount due on this Note shall be increased (x) for each payment made
by Makers to or for the benefit of Holders pursuant to any indemnification
obligations under the Asset Purchase Agreement or (y) if Makers elect for any
amount required to be paid by Makers as a working capital adjustment pursuant to
Section 2.5 of the Asset Purchase Agreement. Any reduction or increase in the
Purchase Price shall reduce the balloon payment due on the Maturity Date, and
shall not change the scheduled yearly principal payments hereunder.
<PAGE>

            (b) In connection with the Consent to Assignment Agreement, dated as
of October 31, 2003 (the "Assignment"), among FS Tours, VE Holdings, Flightserv
and Pace Airlines, Inc. the principal amount due under this Note may be adjusted
from time to time as follows: In the event that FS Tours would have qualified
under the ACMI Agreement (as defined in the Assignment) for (i) a "block-hour"
rate reduction upon fulfilling its minimum revenue guarantee and/or (ii) a
"rollover credit", as demonstrated to Holders by documentary evidence reasonably
satisfactory thereto, but as a result of the agreements set forth in Section
4(b) of the Assignment is unable to obtain such reduction or such credit, the
principal amount due on this Note shall be decreased, dollar for dollar, by the
aggregate amount the benefits of such reduction or credit up to an aggregate
maximum decrease of Three Hundred Fifty Thousand Dollars ($350,000). Any
decrease in the principal amount due under this Note pursuant to this Section
2(b) shall, at FS Tours' option, reduce either (x) the next scheduled yearly
principal payment or payments hereunder at the time of such reduction or (y) the
balloon payment due hereunder on the Maturity Date.

      3. Security. RCG Companies Incorporated f/k/a eResource Capital Group,
Inc. (the "Parent") and Holders have entered into a Stock Pledge Agreement
concurrently herewith (the "Stock Pledge Agreement", and together with this
Note, the "Loan Documents") that provides Holders with certain interests and
rights in and to certain shares of common stock of Lifestyle Innovations, Inc.
owed by the Parent, as security for Makers' obligations hereunder.

      4. Default. If one or more of the following described events shall occur
(each, an "Event of Default"):

            a. default shall be made in the payment of principal under this
Note, as and when due and payable, whether by reason of maturity, acceleration
or otherwise;

            b. any of Makers or the Parent shall make a general assignment for
the benefit of creditors; or shall commence any case, proceeding or other action
seeking to have an order for relief entered on its behalf as debtor or to
adjudicate it a bankrupt or insolvent or seeking reorganization, arrangement,
adjustment, liquidation, dissolution or composition of it or its debts under any
law relating to bankruptcy, insolvency, reorganization or relief of debtors or
seeking appointment of a receiver, trustee, custodian or other similar official
for it or for all or any substantial part of its property or shall file an
answer or other pleading in any such case, proceeding or other action admitting
the material allegations of any petition, complaint against it or consenting to
the relief sought therein; or any of Makers or the Parent shall take any action
to authorize or in contemplation of any of the foregoing; or

            c. any involuntary case, proceeding or other action against any of
Makers or the Parent shall be commenced seeking to have an order for relief
entered against it as debtor or to adjudicate it a bankrupt or insolvent, or
seeking reorganization, arrangement, adjustment, liquidation, dissolution or
composition of it or its debts under any law relating to bankruptcy, insolvency,
reorganization or relief of debtors, or seeking appointment of a receiver,
trustee, custodian or other similar official for it or for all or any
substantial part of its property, and such case, proceeding or other action (i)
results in the entry of any order for relief against it or (ii) shall remain
undismissed for a period of sixty (60) days;
<PAGE>

then, and in each and every such case, unless such Event of Default shall have
been waived in writing by Holders (which waiver shall not be deemed to be a
waiver of any subsequent Event of Default), at the option of Holders, and in
Holders' sole discretion, (i) Holders may accelerate the entire principal amount
of this Note, and declare such amount immediately due and payable, and (ii)
Holders may immediately enforce any and all of Holders' rights and remedies
provided herein or in any of the other Loan Documents, or any other rights or
remedies afforded by law.

      5. Prepayment. The principal amount of this Note may be prepaid, in whole
or in part, at any time without penalty or premium, at the discretion of Makers.

      6. Rights Cumulative. The rights, powers and remedies given to Holder
under this Note shall be in addition to all rights, powers and remedies given to
them by virtue of any document or instrument executed in connection herewith
(including, but not limited to, the Asset Purchase Agreement and the Loan
Documents) or any statute or rule of law.

      7. Amendments in Writing. No modification or waiver of any provision of
this Note, or any documents or instruments executed in connection therewith
shall be effective unless it shall be in writing and signed by Holders, and any
such modification or waiver shall apply only in the specific instance for which
given.

      8. Governing Law. This Note and the rights and obligations of the parties
hereto, shall be governed, construed and interpreted according to the laws of
the State of Delaware, without regard to the conflict of law provisions thereof.

      9. Successors. The term "Holders" as used herein shall be deemed to
include Holders and their successors and assigns. All stipulations, promises and
agreements herein by or on behalf of Makers to Holders shall bind the successors
and assigns of such party, whether so expressed or not, and shall inure to the
benefit of the successors and assigns of Makers and Holders.

      10. Mutilated, Lost, Stolen or Destroyed Note. In case this Note shall be
mutilated, lost, stolen or destroyed, Makers shall issue and deliver in exchange
and substitution for and upon cancellation of the mutilated Note, or in lieu of
and substitution for the Note, mutilated, lost, stolen or destroyed, a new Note
in the form hereof, but only upon receipt of evidence reasonably satisfactory to
Makers of such loss, theft or destruction and an indemnity, if requested, also
reasonably satisfactory to it.

      11. Waiver. No delay on the part of Holders in the exercise of any power
or right under this Note shall operate as a waiver thereof, nor shall a single
or partial exercise of any power or right preclude any other or further exercise
thereof or the exercise of any other power or right.
<PAGE>

      12. Demand, Presentment, Protest, etc. Makers and any and all sureties,
guarantors and endorsers of this Note and all other parties now or hereafter
liable hereon severally waive grace, demand, presentment for payment, protest,
notice of any kind (including, but not limited to, notice of dishonor, notice of
protest, notice of intention to accelerate or notice of acceleration) and
diligence in collecting and bringing suit against any party hereto and agree to
the extent permitted by applicable law (i) to all extensions and partial
payments, with or without notice, before or after maturity, (ii) to any
substitution, exchange or release of any security now or hereafter given for
this Note, (iii) to the release of any party primarily or secondarily liable
hereon, and (iv) that it will not be necessary for any holder of this Note, in
order to enforce payment of this Note, to first institute or exhaust such
holder's remedies against the Makers or any other party liable hereon or against
any security for this Note. The nonexercise by the holder of any of its rights
hereunder in any particular instance shall not constitute a waiver thereof in
that or any subsequent instance.

      13. Notices. Any notice to be given to or served upon Makers, the Parent
or Holders hereunder or under any of the other Loan Documents must be in writing
and shall be delivered by Federal Express (or other internationally recognized
courier service) or personal delivery addressed to the intended recipient
thereof at the address for each specified in this Note. Any such notice sent by
personal delivery shall be deemed to have been delivered as of the date upon
which actually received by the addressee. Any such notice sent by Federal
Express (or other internationally recognized courier service) shall be deemed to
have been given or served on the fifth (5th) Business Day after it is delivered.
Any party hereto may, at any time, by giving five (5) days written notice to the
other party hereto, designate any other address or facsimile number in
substitution of the address or facsimile number to which such notice shall be
given.

                  If to Makers:
                                    FS Tours, Inc. or
                                    FS SunTours, Inc. or
                                    Flightserv.com, Inc.
                                    301 Perimeter Center North
                                    Suite 500
                                    Atlanta, Georgia 30346
                                    Attention: Matt Holliday
                                    Fax: (770) 986-9792

         with copies to:            RCG Companies Incorporated
                                    6836 Morrison Boulevard, Suite 200
                                    Charlotte, NC 28211
                                    Attention:  Michael Pruitt
                                    Fax:  (704) 366-5056

         and                        Adorno & Yoss, P.A.
                                    350 East Las Olas Boulevard, Suite 1700
                                    Fort Lauderdale, FL 33301
                                    Attention:  Joel D. Mayersohn, Esq.
                                    Fax:  (954) 766-7800

         If to Parent:              RCG Companies Incorporated
                                    6836 Morrison Boulevard, Suite 200
                                    Charlotte, NC 28211
                                    Attention:  Michael Pruitt
                                    Fax:  (704) 366-5056

         with a copy to:            Adorno & Yoss, P.A.
                                    350 East Las Olas Boulevard, Suite 1700
                                    Fort Lauderdale, FL 33301
                                    Attention:  Joel D. Mayersohn, Esq.
                                    Fax:  (954) 766-7800
<PAGE>

         If to Holders:             SunTrips, Inc. or
                                    VE Holdings, Inc.
                                    c/o MyTravel Group
                                    plc Parkway One, Parkway Business Centre
                                    300 Princess Road
                                    Manchester, M147QU
                                    United Kingdom
                                    Attention:  Greg McMahon
                                    Fax: 44-161-232-6909

      14. Invalid Provisions. If any provisions hereof shall for any reason be
held to be invalid, illegal or unenforceable in any respect, such invalidity,
illegality or unenforceability shall not affect any other provisions hereof, and
this Note shall be construed as if such invalid, illegal or unenforceable
provision had never been contained herein.

                             Signature Page Follows
<PAGE>

<PAGE>

         IN WITNESS WHEREOF, each Maker has caused this Note to be duly executed
and delivered as of the date first above written.

                                            FS TOURS, INC.

                                            By _________________________
                                            Name:
                                            Title:

                                            FS SUNTOURS, INC.

                                            By _________________________
                                            Name:
                                            Title:

                                            FLIGHTSERV, INC.

                                            By _________________________
                                            Name:
                                            Title:

ACCEPTED AND AGREED:

VE HOLDINGS, INC.

         By _________________________
         Name:
         Title:

SUNTRIPS, INC.

         By _________________________
         Name:
         Title:

<PAGE>

                                                                       Exhibit B

                                  SERVICE FEES

Hotel Room Purchasing (USD):

<TABLE>
<CAPTION>

Year 1 (November 1st, 2003 to October 31st, 2004):
<S>                                                                                                    <C>
         November 1st, 2003                                                                            $62,500
         December 1st, 2003                                                                            $62,500
         January 1st, 2004                                                                             $62,500
         February 1st, 2004                                                                            $62,500
         March 1st, 2004                                                                               $62,500
         April 1st, 2004                                                                               $62,500
         May 1st, 2004                                                                                $187,500
         June 1st, 2004                                                                               $187,500
         July 1st, 2004                                                                               $187,500
         August 1st, 2004                                                                             $187,500
         September 1st, 2004                                                                           $75,000
         October 1st, 2004                                                                             $75,000
Year 2 (November 1st, 2004 to February 28th, 2005):
        Monthly payments made the first of each month in the amount of                                 $75,000
       (March 1st, 2005 to October 31st, 2005):
        Monthly payments made the first of each month in the amount of                                $150,000
Year 3 (November 1st, 2005 to February 28th, 2006):
        Monthly payments made the first of each month in the amount of                                $150,000
       (March 1st, 2006 to October 31st, 2006):
        Monthly payments made the first of each month in the amount of                                $125,000
Year 4 (November 1st, 2006 to October 31st, 2007):

        Monthly payments made the first of each month in the amount of                                $125,000
Year 5 (November 1st, 2007, to October 31st, 2008):

       Monthly payments made the first of each month in the amount of                                 $125,000
Year 6 (November 1st, 2008, to October 31st, 2009):

        Monthly payments made the first of each month in the amount of                                $125,000
Year 7 (November 1st, 2009, to October 31st, 2010):

        Monthly payments made the first of each month in the amount of                                 $41,667

Resort Services:
With regard to each Purchaser:

All commissions and revenues (including, without limitation, ground handling and
tour sale revenues) generated in connection with the performance of the Resort
Services plus:
Resort Services Fee (per passenger USD)                                                                  $1.00
</TABLE>

<PAGE>Exhibit 10.1
                                                                    ------------

                                     [LOGO]
                               SILICON VALLEY BANK
                                3003 Tasman Drive
                             Santa Clara, Ca. 95054
                       (408) 654-1000 - Fax (408) 980-6410

                     ACCOUNTS RECEIVABLE PURCHASE AGREEMENT

         This Accounts Receivable Purchase Agreement (the "Agreement") is made
as of the Effective Date by and between SILICON VALLEY BANK ("Buyer") having a
place of business at the address specified above and RETURN ON INVESTMENT
CORPORATION, a Delaware corporation, having its principal place of business and
chief executive office at 1825 Barrett Lakes Blvd., Suite 260, Kennesaw, GA
30144 and with a FAX number of (770) 517-4760 ("ROI") and its wholly-owned
subsidiary, GO SOFTWARE, INC., a Georgia Corporation, having its principal place
of business and chief executive office at 5000 Business Center Drive, Suite
1000, Savannah, GA 31405 and with a FAX number of (912) 527-4531 (each a "Seller
and, collectively, the "Sellers").

1. DEFINITIONS. When used herein, the following terms shall have the following
meanings.

         "Account Balance" shall mean, on any given day, the gross amount of all
Purchased Receivables unpaid on that day.

         "Account Debtor" shall have the meaning set forth in the California
Uniform Commercial Code and shall include any person liable on any Purchased
Receivable, including without limitation, any guarantor of the Purchased
Receivable and any issuer of a letter of credit or banker's acceptance.

         "Adjustments" shall mean all discounts, allowances, returns, disputes,
counterclaims, offsets, defenses, rights of recoupment, rights of return,
warranty claims, or short payments, asserted by or on behalf of any Account
Debtor with respect to any Purchased Receivable.

         "Administrative Fee" shall have the meaning as set forth in Section 3.3
hereof.

         "Advance" shall have the meaning set forth in Section 2.2 hereof.

         "Collateral" shall have the meaning set forth in Section 8 hereof.

         "Collections" shall mean all good funds received by Buyer from or on
behalf of an Account Debtor with respect to Purchased Receivables.

         "Compliance Certificate" shall mean a certificate, in a form provided
by Buyer to each Seller, which contains the certification of the chief financial
officer of each Seller that, among other things, the representations and
warranties set forth in this Agreement are true and correct as of the date such
certificate is delivered.

         "Due Diligence Fee" shall have the meaning set forth in Section 3.7
hereof.

         "Effective Date" is the date Buyer executes this Agreement.

         "Event of Default" shall have the meaning set forth in Section 9
hereof.

         "Facility Fee" shall have the meaning set forth in Section 3.6 hereof.

         "Finance Charges" shall have the meaning set forth in Section 3.2
hereof.

         "Invoice Transmittal" shall mean a writing signed by an authorized
representative of a Seller which accurately identifies the receivables which
Buyer, at its election, may purchase, and includes for each such receivable the
correct amount owed by the Account Debtor, the name and address of the Account
Debtor, the invoice number, the invoice date and the account code.

                                  Page 1 of 10
<PAGE>

         "Obligations" shall mean all advances, financial accommodations,
liabilities, obligations, covenants and duties owing, arising, due or payable by
Sellers to Buyer of any kind or nature, present or future, arising under or in
connection with this Agreement or under any other document, instrument or
agreement, whether or not evidenced by any note, guarantee or other instrument,
whether arising on account or by overdraft, whether direct or indirect
(including those acquired by assignment) absolute or contingent, primary or
secondary, due or to become due, now owing or hereafter arising, and however
acquired; including, without limitation, all Advances, Finance Charges,
Administrative Fees, interest, Repurchase Amounts, fees, expenses, professional
fees and attorneys' fees and any other sums chargeable to Sellers hereunder or
otherwise.

         "Purchased Receivables" shall mean all those accounts, receivables,
chattel paper, instruments, contract rights, documents, general intangibles,
letters of credit, drafts, bankers acceptances, and rights to payment, and all
proceeds thereof (all of the foregoing being referred to as "receivables"),
arising out of the invoices and other agreements identified on or delivered with
any Invoice Transmittal delivered by Sellers to Buyer which Buyer elects to
purchase and for which Buyer makes an Advance.

         "Refund" shall have the meaning set forth in Section 3.5 hereof.

         "Reserve" shall have the meaning set forth in Section 2.4 hereof.

         "Repurchase Amount" shall have the meaning set forth in Section 4.2
hereof.

         "Reconciliation Date" shall mean the last calendar day of each
Reconciliation Period.

         "Reconciliation Period" shall mean each calendar month of every year.

2.       PURCHASE AND SALE OF RECEIVABLES.

         2.1. OFFER TO SELL RECEIVABLES. During the term hereof, and provided
that there does not then exist any Event of Default or any event that with
notice, lapse of time or otherwise would constitute an Event of Default, Sellers
may request that Buyer purchase receivables and Buyer may, in its sole
discretion, elect to purchase receivables. The requesting Seller shall deliver
to Buyer an Invoice Transmittal with respect to any receivable for which a
request for purchase is made. An authorized representative of a requesting
Seller shall sign each Invoice Transmittal delivered to Buyer. Buyer shall be
entitled to rely on all the information provided by each Seller to Buyer on or
with an Invoice Transmittal and to rely on the signature on any Invoice
Transmittal as an authorized signature of such Seller. Notwithstanding anything
to the contrary herein, in no event shall Buyer purchase a receivable from a
Seller that is less than $1,500.00.

         2.2. ACCEPTANCE OF RECEIVABLES. Buyer shall have no obligation to
purchase any receivable listed on an Invoice Transmittal. Buyer may exercise its
sole discretion in approving the credit of each Account Debtor before buying any
receivable. Upon acceptance by Buyer of all or any of the receivables described
on any Invoice Transmittal, Buyer shall pay to the applicable Seller eighty
percent (80%) of the face amount of each receivable Buyer desires to purchase,
net of deferred revenue and offsets related to each specific Account Debtor.
Such payment shall be the "Advance" with respect to such receivable. Buyer may,
from time to time, in its sole discretion, change the percentage of the Advance.
Upon Buyer's acceptance of the receivable and payment to Seller of the Advance,
the receivable shall become a "Purchased Receivable." It shall be a condition to
each Advance that (i) all of the representations and warranties set forth in
Section 6 of this Agreement be true and correct on and as of the date of the
related Invoice Transmittal and on and as of the date of such Advance as though
made at and as of each such date, and (ii) no Event of Default or any event or
condition that with notice, lapse of time or otherwise would constitute an Event
of Default shall have occurred and be continuing, or would result from such
Advance. Notwithstanding the foregoing, in no event shall the aggregate amount
of all Purchased Receivables outstanding at any time (for both Sellers combined)
exceed FIVE HUNDRED THOUSAND and NO/100 Dollars ($500,000.00).

         2.3. EFFECTIVENESS OF SALE TO BUYER. Effective upon Buyer's payment of
an Advance, and for and in consideration therefor and in consideration of the
covenants of this Agreement, each Seller hereby absolutely sells, transfers and
assigns to Buyer, all of such Seller's right, title and interest in and to each
Purchased Receivable and all monies due or which may become due on or with
respect to such Purchased Receivable. Buyer shall be the absolute owner of each
Purchased Receivable. Buyer shall have, with respect to any goods related to the
Purchased Receivable, all the rights and remedies of an unpaid seller under the
California Uniform Commercial

                                  Page 2 of 10
<PAGE>

Code and other applicable law, including the rights of replevin, claim and
delivery, reclamation and stoppage in transit.

         2.4. ESTABLISHMENT OF A RESERVE. Upon the purchase by Buyer of each
Purchased Receivable, Buyer shall establish a reserve. The reserve shall be the
amount by which the face amount of the Purchased Receivable exceeds the Advance
on that Purchased Receivable (the "Reserve"); provided, the Reserve with respect
to all Purchased Receivables outstanding at any one time shall be an amount not
less than twenty percent (20%) of the Account Balance at that time and may be
set at a higher percentage at Buyer's sole discretion. The reserve shall be a
book balance maintained on the records of Buyer and shall not be a segregated
fund.

3.       COLLECTIONS, CHARGES AND REMITTANCES.

         3.1. COLLECTIONS. Upon receipt by Buyer of Collections, Buyer shall
promptly credit such Collections to the applicable Seller's Account Balance on a
daily basis; provided, that if any Seller is in default under this Agreement,
Buyer shall apply all Collections to each Seller's Obligations hereunder in such
order and manner as Buyer may determine. If an item of collection is not honored
or Buyer does not receive good funds for any reason, the amount shall be
included in the Account Balance as if the Collections had not been received and
Finance Charges under Section 3.2 shall accrue thereon.

         3.2. FINANCE CHARGES. On each Reconciliation Date, Sellers shall pay to
Buyer a finance charge in an amount equal to one and one-quarter percent (1.25%)
per month of their respective average daily Account Balance outstanding during
the applicable Reconciliation Period (the "Finance Charges"). In computing
Finance Charges, all Collections received by Bank shall be deemed applied by
Bank to the Account Balance, 3 Business Days after receipt of the Collections.
Buyer shall deduct the accrued Finance Charges from the Reserve as set forth in
Section 3.5 below.

         3.3. ADMINISTRATIVE FEE. On each Reconciliation Date each Seller shall
pay to Buyer an Administrative Fee equal to one-quarter of one percent (0.25%)
of the face amount of each Purchased Receivable of such Seller first purchased
during that Reconciliation Period (the "Administrative Fee"). Buyer shall deduct
the Administrative Fee from the Reserve as set forth in Section 3.5 below.

         3.4. ACCOUNTING. Buyer shall prepare and send to each Seller after the
close of business for each Reconciliation Period, an accounting of the
transactions for that Reconciliation Period, including the amount of all
Purchased Receivables, all Collections, Adjustments, Finance Charges, and the
Administrative Fee. The accounting shall be deemed correct and conclusive unless
Seller makes written objection to Buyer within thirty (30) days after the Buyer
mails the accounting to such Seller.

         3.5. REFUND TO SELLERS. Provided that there does not then exist an
Event of Default or any event or condition that with notice, lapse of time or
otherwise would constitute an Event of Default, Buyer shall refund to each
Seller by check after the Reconciliation Date, the amount, if any, which Buyer
owes to such Seller at the end of the Reconciliation Period according to the
accounting prepared by Buyer for that Reconciliation Period (the "Refund"). The
Refund shall be an amount equal to:

                  (A)      (1) The Reserve as of the beginning of that
                           Reconciliation Period, PLUS

                           (2) the Reserve created for each Purchased Receivable
                           purchased during that Reconciliation Period,

               MINUS

                  (B)      The total for that Reconciliation Period of:

                           (1) the Administrative Fee;

                           (2) Finance Charges;

                           (3) Adjustments;

                           (4) Repurchase Amounts, to the extent Buyer has
                           agreed to accept payment thereof by deduction from
                           the Refund;

                           (5) the Reserve for the Account Balance as of the
                           first day of the following Reconciliation Period in
                           the minimum percentage set forth in Section 2.4
                           hereof; and

                           (6) all amounts due, including professional fees and
                           expenses, as set forth in Section 12 for which oral
                           or written demand has been made by Buyer to Seller
                           during that Reconciliation Period to the extent Buyer
                           has agreed to accept payment thereof by deduction
                           from the Refund.

                                  Page 3 of 10
<PAGE>

         In the event the formula set forth in this Section 3.5 results in an
amount due to Buyer from a Seller, such Seller shall make such payment in the
same manner as set forth in Section 4.3 hereof for repurchases. If the formula
set forth in this Section 3.5 results in an amount due to a Seller from Buyer,
Buyer shall make such payment by check, subject to Buyer's rights under Section
4.3 and Buyer's rights of offset and recoupment.

         3.6. FACILITY FEE. A fully earned, non-refundable facility fee of
$5,000.00 (in the aggregate from both Sellers) shall be due upon execution of
this Agreement (the "Facility Fee").

         3.7. DUE DILIGENCE FEE. Buyer hereby acknowledges that a fully earned,
non-refundable due diligence fee of $1,000.00 (in the aggregate) has been paid
by Sellers (the "Due Diligence Fee").

4.       RECOURSE AND REPURCHASE OBLIGATIONS.

         4.1. RECOURSE. Buyer's acquisition of Purchased Receivables from a
Seller shall be with full recourse against such Seller. In the event the
Obligations exceed the amount of Purchased Receivables and Collateral, Seller
shall be liable for any deficiency.

         4.2. SELLERS' AGREEMENT TO REPURCHASE. Each Seller agrees to pay to
Buyer on demand, the full face amount, or any unpaid portion, of any Purchased
Receivable:
                  (A) which remains unpaid ninety (90) calendar days after the
                  invoice date; or

                  (B) which is owed by any Account Debtor who has filed, or has
                  had filed against it, any bankruptcy case, assignment for the
                  benefit of creditors, receivership, or insolvency proceeding
                  or who has become insolvent (as defined in the United States
                  Bankruptcy Code) or who is generally not paying its debts as
                  such debts become due; or

                  (C) with respect to which there has been any breach of
                  warranty or representation set forth in Section 6 hereof or
                  any breach of any covenant contained in this Agreement; or

                  (D) with respect to which the Account Debtor asserts any
                  discount, allowance, return, dispute, counterclaim, offset,
                  defense, right of recoupment, right of return, warranty claim,
                  or short payment;

                  together with all reasonable attorneys' and professional fees
and expenses and all court costs incurred by Buyer in collecting such Purchased
Receivable and/or enforcing its rights under, or collecting amounts owed by
Seller in connection with, this Agreement (collectively, the "Repurchase
Amount").

         4.3. SELLERS' PAYMENT OF THE REPURCHASE AMOUNT OR OTHER AMOUNTS DUE
BUYER. When any Repurchase Amount or other amount owing to Buyer becomes due,
Buyer shall inform the applicable Seller of the manner of payment which may be
any one or more of the following in Buyer's sole discretion: (a) in cash
immediately upon demand therefor; (b) by delivery of substitute invoices and an
Invoice Transmittal acceptable to Buyer which shall thereupon become Purchased
Receivables; (c) by adjustment to the Reserve pursuant to Section 3.5 hereof;
(d) by deduction from or offset against the Refund that would otherwise be due
and payable to Seller; (e) by deduction from or offset against the amount that
otherwise would be forwarded to Seller in respect of any further Advances that
may be made by Buyer; or (f) by any combination of the foregoing as Buyer may
from time to time choose.

         4.4. SELLERS' AGREEMENT TO REPURCHASE ALL PURCHASED RECEIVABLES. Upon
and after the occurrence of an Event of Default, Sellers shall, upon Buyer's
demand (or, in the case of an Event of Default under Section 9(B), immediately
without notice or demand from Buyer) repurchase all the Purchased Receivables
then outstanding, or such portion thereof as Buyer may demand. Such demand may,
at Buyer's option, include and Sellers shall pay to Buyer immediately upon
demand, cash in an amount equal to the Advance with respect to each Purchased
Receivable then outstanding together with all accrued Finance Charges,
Adjustments, Administrative Fees, attorney's and professional fees, court costs
and expenses as provided for herein, and any other Obligations. Upon receipt of
payment in full of the Obligations, Buyer shall immediately instruct Account
Debtors to pay Sellers directly, and return to Sellers any Refund due to
Sellers. For the purpose of calculating any Refund due under this Section only,
the Reconciliation Date shall be deemed to be the date Buyer receives payment in
good funds of all the Obligations as provided in this Section 4.4.

         5. POWER OF ATTORNEY. Each Seller does hereby irrevocably appoint Buyer
and its successors and assigns as Seller's true and lawful attorney in fact, and
hereby authorizes Buyer, regardless of whether there has been an Event of
Default, (a) to sell, assign, transfer, pledge, compromise, or discharge the
whole or any part of the Purchased Receivables; (b) to demand, collect, receive,
sue, and give releases to any Account Debtor for the

                                  Page 4 of 10
<PAGE>

monies due or which may become due upon or with respect to the Purchased
Receivables and to compromise, prosecute, or defend any action, claim, case or
proceeding relating to the Purchased Receivables, including the filing of a
claim or the voting of such claims in any bankruptcy case, all in Buyer's name
or Seller's name, as Buyer may choose; (c) to prepare, file and sign Seller's
name on any notice, claim, assignment, demand, draft, or notice of or
satisfaction of lien or mechanics' lien or similar document with respect to
Purchased Receivables; (d) to notify all Account Debtors with respect to the
Purchased Receivables to pay Buyer directly; (e) to receive, open, and dispose
of all mail addressed to Seller for the purpose of collecting the Purchased
Receivables; (f) to endorse Seller's name on any checks or other forms of
payment on the Purchased Receivables; (g) to execute on behalf of Seller any and
all instruments, documents, financing statements and the like to perfect Buyer's
interests in the Purchased Receivables and Collateral; and (h) to do all acts
and things necessary or expedient, in furtherance of any such purposes. If Buyer
receives a check or item which is payment for both a Purchased Receivable and
another receivable, the funds shall first be applied to the Purchased Receivable
and, so long as there does not exist an Event of Default or an event that with
notice, lapse of time or otherwise would constitute an Event of Default, the
excess shall be remitted to Seller. Upon the occurrence and continuation of an
Event of Default, all of the power of attorney rights granted by Seller to Buyer
hereunder shall be applicable with respect to all Purchased Receivables and all
Collateral.

6.       REPRESENTATIONS, WARRANTIES AND COVENANTS.

6.1. RECEIVABLES' WARRANTIES, REPRESENTATIONS AND COVENANTS. To induce Buyer to
buy receivables and to renders its services to Sellers, and with full knowledge
that the truth and accuracy of the following are being relied upon by the Buyer
in determining whether to accept receivables as Purchased Receivables, each
Seller represents, warrants, covenants and agrees, with respect to each Invoice
Transmittal delivered to Buyer and each receivable described therein, that:

         (A) Seller is the absolute owner of each receivable set forth in the
         Invoice Transmittal and has full legal right to sell, transfer and
         assign such receivables;

         (B) The correct amount of each receivable is as set forth in the
         Invoice Transmittal and is not in dispute;

         (C) The payment of each receivable is not contingent upon the
         fulfillment of any obligation or contract, past or future and any and
         all obligations required of the Seller have been fulfilled as of the
         date of the Invoice Transmittal;

         (D) Each receivable set forth on the Invoice Transmittal is based on an
         actual sale and delivery of goods and/or services actually rendered, is
         presently due and owing to Seller, is not past due or in default, has
         not been previously sold, assigned, transferred, or pledged, and is
         free of any and all liens, security interests and encumbrances other
         than liens, security interests or encumbrances in favor of Buyer or any
         other division or affiliate of Silicon Valley Bank;

         (E) There are no defenses, offsets, or counterclaims against any of the
         receivables, and no agreement has been made under which the Account
         Debtor may claim any deduction or discount, except as otherwise stated
         in the Invoice Transmittal;

         (F) Each Purchased Receivable shall be the property of the Buyer and
         shall be collected by Buyer, but if for any reason it should be paid to
         Seller, Seller shall promptly notify Buyer of such payment, shall hold
         any checks, drafts, or monies so received in trust for the benefit of
         Buyer, and shall promptly transfer and deliver the same to the Buyer;

         (G) Buyer shall have the right of endorsement, and also the right to
         require endorsement by Seller, on all payments received in connection
         with each Purchased Receivable and any proceeds of Collateral;

         (H) Seller, and to Seller's best knowledge, each Account Debtor set
         forth in the Invoice Transmittal, are and shall remain solvent as that
         term is defined in the United States Bankruptcy Code and the California
         Uniform Commercial Code, and no such Account Debtor has filed or had
         filed against it a voluntary or involuntary petition for relief under
         the United States Bankruptcy Code;

         (I) Each Account Debtor named on the Invoice Transmittal will not
         object to the payment for, or the quality or the quantity of the
         subject matter of, the receivable and is liable for the amount set
         forth on the Invoice Transmittal;

         (J) Each Account Debtor shall promptly be notified, after acceptance by
         Buyer, that the Purchased Receivable has been transferred to and is
         payable to Buyer, and Seller shall not take or permit any action to
         countermand such notification; and

         (K) Sellers will remit all payments for accounts to Buyer by the close
         of business on each Friday along with a detailed cash receipts journal
         and shall immediately notify and direct all of the Sellers' Account
         Debtor's to make all payments for Sellers' accounts to the below post
         office box account

                                  Page 5 of 10
<PAGE>

         established with Buyer that Buyer controls at the following address
         RETURN ON INVESTMENT CORPORATION/GO SOFTWARE, INC., c/o SVB, P.O. Box
         54957, Santa Clara, CA 95054-0957 ("P.O. Box") or to wire transfer
         payments to a cash collateral account that Buyer controls. The P.O. Box
         address is required to be on each of Sellers' Invoice Transmittals.
         Buyer will have full dominion of all collections; and

         (L) All receivables forwarded to and accepted by Buyer after the date
         hereof, and thereby becoming Purchased Receivables, shall comply with
         each and every one of the foregoing representations, warranties,
         covenants and agreements referred to above in this Section 6.1.

         6.2. ADDITIONAL WARRANTIES, REPRESENTATIONS AND COVENANTS. In addition
to the foregoing warranties, representations and covenants, to induce Buyer to
buy receivables and to render its services to Sellers, each Seller hereby
represents, warrants, covenants and agrees that:

         (A) Seller will not assign, transfer, sell, or grant, or permit any
         lien or security interest in any Purchased Receivables or Collateral to
         or in favor of any other party, without Buyer's prior written consent;

         (B) The Seller's name, form of organization, chief executive office,
         and the place where the records concerning all Purchased Receivables
         and Collateral are kept is set forth at the beginning of this
         Agreement, Collateral is located only at the location set forth in the
         beginning of this Agreement, or, if located at any additional location,
         as set forth on a schedule attached to this Agreement, and Seller will
         give Buyer at least thirty (30) days prior written notice if such name,
         organization, chief executive office or other locations of Collateral
         or records concerning Purchased Receivables or Collateral is changed or
         added and shall execute any documents necessary to perfect Buyer's
         interest in the Purchased Receivables and the Collateral;

         (C) Seller shall (i) pay all of its normal gross payroll for employees,
         and all federal and state taxes, as and when due, including without
         limitation all payroll and withholding taxes and state sales taxes;
         (ii) deliver at any time and from time to time at Buyer's request,
         evidence satisfactory to Buyer that all such amounts have been paid to
         the proper taxing authorities; and (iii) if requested by Buyer, pay its
         payroll and related taxes through a bank or an independent payroll
         service acceptable to Buyer.

         (D) Seller has not, as of the time Seller delivers to Buyer an Invoice
         Transmittal, or as of the time Seller accepts any Advance from Buyer,
         filed a voluntary petition for relief under the United States
         Bankruptcy Code or had filed against it an involuntary petition for
         relief;

         (E) If Seller owns, holds or has any interest in, any copyrights
         (whether registered, or unregistered), patents or trademarks, and
         licenses of any of the foregoing, such interest has been disclosed to
         Buyer and is specifically listed and identified on a schedule to this
         Agreement, and Seller shall immediately notify Buyer if Seller
         hereafter obtains any interest in any additional copyrights, patents,
         trademarks or licenses that are significant in value or are material to
         the conduct of its business;

         (F) Seller shall provide Buyer, as soon as available, but no later than
         30 days following the end of each calendar month, (i) a Compliance
         Certificate, and (ii) a company prepared balance sheet and income
         statement, prepared under GAAP, consistently applied, covering Seller's
         operations during the period;

         (G) Seller shall provide Buyer: (i) as soon as available, but no later
         than 30 days following the end of each calendar month, an aged listing
         of accounts receivable (by invoice date) and accounts payable (by
         invoice date); (ii) as soon as available, but no later than 30 days
         following the end of each calendar month and prior to each Advance, a
         deferred revenue report; (iii) as soon as available, but no later than
         120 days after the last day of Seller's fiscal year, a Compliance
         Certificate, and audited consolidated financial statements prepared
         under GAAP, consistently applied, together with an unqualified opinion
         on the financial statements from an independent certified public
         accounting firm reasonably acceptable to Buyer; (iv) a prompt report of
         any legal actions pending or threatened against Seller that could
         result in damages or costs to Seller; and (v) budgets, sales
         projections, operating plans or other financial information Buyer
         reasonably requests;

         (H) On request by Buyer, Seller will promptly furnish any information
         Buyer may reasonably request to determine financial condition of
         Seller, including, but not limited to all of Seller's Obligations, and
         the condition of any of Seller's receivables which may include but are
         not limited to Purchased Receivables; and

         (I) Seller will maintain its primary banking relationship with Buyer,
         which relationship shall include Seller maintaining account balances in
         any accounts at or through Buyer representing at least 80% of all
         account balances of Seller at any financial institution.

                                  Page 6 of 10
<PAGE>

7. ADJUSTMENTS. In the event of a breach of any of the representations,
warranties, or covenants set forth in Section 6.1, or in the event any
Adjustment or dispute is asserted by any Account Debtor, Sellers shall promptly
advise Buyer and shall, subject to the Buyer's approval, resolve such disputes
and advise Buyer of any adjustments. Unless the disputed Purchased Receivable is
repurchased by the applicable Seller and the full Repurchase Amount is paid,
Buyer shall remain the absolute owner of any Purchased Receivable which is
subject to Adjustment or repurchase under Section 4.2 hereof, and any rejected,
returned, or recovered personal property, with the right to take possession
thereof at any time. If such possession is not taken by Buyer, the applicable
Seller is to resell it for Buyer's account at Seller's expense with the proceeds
made payable to Buyer. While such Seller retains possession of said returned
goods, Seller shall segregate said goods and mark them "property of Silicon
Valley Bank."

8. SECURITY INTEREST. To secure the prompt payment and performance to Buyer of
all of the Obligations, each Seller hereby grants to Buyer a continuing lien
upon and security interest in all of such Seller's now existing or hereafter
arising rights and interest in the following, whether now owned or existing or
hereafter created, acquired, or arising, and wherever located (collectively, the
"Collateral"):

         (A) All accounts, receivables, contract rights, chattel paper,
         instruments, documents, letters of credit, bankers acceptances, drafts,
         checks, cash, investment property, securities, and general intangibles
         (including, without limitation, all claims, causes of action, deposit
         accounts, guaranties, rights in and claims under insurance policies
         (including rights to premium refunds), rights to tax refunds,
         copyrights, patents, trademarks, rights in and under license
         agreements, and all other intellectual property);

         (B) All inventory, including Seller's rights to any returned or
         rejected goods, with respect to which Buyer shall have all the rights
         of any unpaid seller, including the rights of replevin, claim and
         delivery, reclamation, and stoppage in transit;

         (C) All monies, refunds and other amounts due Seller, including,
         without limitation, amounts due Seller under this Agreement (including
         Seller's right of offset and recoupment);

         (D) All equipment, machinery, furniture, furnishings, fixtures, tools,
         supplies and motor vehicles;

         (E) All farm products, crops, timber, minerals and the like (including
         oil and gas);

         (F) All accessions to, substitutions for, and replacements of, all of
         the foregoing;

         (G) All books and records pertaining to all of the foregoing; and

         (H) All proceeds of the foregoing, whether due to voluntary or
         involuntary disposition, including insurance proceeds.

         No Seller is authorized to sell, assign, transfer or otherwise convey
any Collateral without Buyer's prior written consent, except for the sale of
finished inventory in such Seller's usual course of business. Each Seller agrees
to sign any instruments and documents requested by Buyer to evidence, perfect,
or protect the interests of Buyer in the Collateral. Each Seller authorizes
Buyer to file financing statements without notice to such Seller, with all
appropriate jurisdictions, as Buyer deems appropriate, in order to perfect or
protect Buyer's interest in the Collateral. Each Seller agrees to deliver to
Buyer the originals of all instruments, chattel paper and documents evidencing
or related to Purchased Receivables and Collateral.

9. DEFAULT. The occurrence of any one or more of the following shall constitute
an Event of Default hereunder.

         (A) Either Seller fails to pay any amount owed to Buyer as and when
         due;

         (B) There shall be commenced by or against either Seller any voluntary
         or involuntary case under the United States Bankruptcy Code, or any
         assignment for the benefit of creditors, or appointment of a receiver
         or custodian for any of its assets;

         (C) Either Seller shall become insolvent in that its debts are greater
         than the fair value of its assets, or either Seller is generally not
         paying its debts as they become due or is left with unreasonably small
         capital;

         (D) Any involuntary lien, garnishment, attachment or the like is issued
         against or attaches to the Purchased Receivables or any Collateral; (E)
         Either Seller shall breach any covenant, agreement, warranty, or
         representation shall constitute an immediate default hereunder;

         (F) Either Seller is not in compliance with, or otherwise is in default
         under, any term of any document, instrument or agreement evidencing a
         debt, obligation or liability of any kind or character of such Seller,
         now or hereafter existing, in favor of Buyer or any division or
         affiliate of Silicon Valley Bank, regardless of whether such debt,
         obligation or liability is direct or indirect, primary or secondary,
         joint, several or joint and several, or fixed or contingent, together
         with any and all renewals and extensions of such debts, obligations and
         liabilities, or any part thereof;

                                  Page 7 of 10
<PAGE>

         (G) An event of default shall occur under any guaranty executed by any
         guarantor of the Obligations of either Seller to Buyer under this
         Agreement, or any material provision of any such guaranty shall for any
         reason cease to be valid or enforceable or any such guaranty shall be
         repudiated or terminated, including by operation of law;

         (H) A default or event of default shall occur under any agreement
         between either Seller and any creditor of such Seller that has entered
         into a subordination agreement with Buyer;

         (I) Any creditor that has entered into a subordination agreement with
         Buyer shall breach any of the terms of or not comply with such
         subordination agreement; or

         (J) (i) There is a material adverse change in the business, operations,
         or condition (financial or otherwise) of either Seller, or (ii) there
         is a material impairment of the prospect of repayment of any portion of
         the Obligations or (iii) there is a material impairment of the value or
         priority of Buyer's security interests in the Collateral.

10. REMEDIES UPON DEFAULT. Upon the occurrence of an Event of Default, (1)
without implying any obligation to buy receivables, Buyer may cease buying
receivables or extending any financial accommodations to Sellers; (2) all or a
portion of the Obligations shall be, at the option of and upon demand by Buyer,
or with respect to an Event of Default described in Section 9(B), automatically
and without notice or demand, due and payable in full; and (3) Buyer shall have
and may exercise all the rights and remedies under this Agreement and under
applicable law, including the rights and remedies of a secured party under the
California Uniform Commercial Code, all the power of attorney rights described
in Section 5 with respect to all Collateral, and the right to collect, dispose
of, sell, lease, use, and realize upon all Purchased Receivables and all
Collateral in any commercial reasonable manner. Sellers and Buyer agree that any
notice of sale required to be given to Sellers shall be deemed to be reasonable
if given five (5) days prior to the date on or after which the sale may be held.
In the event that the Obligations are accelerated hereunder, Sellers shall
repurchase all of the Purchased Receivables as set forth in Section 4.4.

11. ACCRUAL OF INTEREST. If any amount owed by Sellers hereunder is not paid
when due, including, without limitation, amounts due under Section 3.5,
Repurchase Amounts, amounts due under Section 12, and any other Obligations,
such amounts shall bear interest at a per annum rate equal to the per annum rate
of the Finance Charges until the earlier of (i) payment in good funds or (ii)
entry of a final judgment thereof, at which time the principal amount of any
money judgment remaining unsatisfied shall accrue interest at the highest rate
allowed by applicable law.

12. FEES, COSTS AND EXPENSES; INDEMNIFICATION. The Sellers will pay to Buyer
immediately upon demand all fees, costs and expenses (including fees of
attorneys and professionals and their costs and expenses) that Buyer incurs or
may from time to time impose in connection with any of the following: (a)
preparing, negotiating, administering, and enforcing this Agreement or any other
agreement executed in connection herewith, including any amendments, waivers or
consents in connection with any of the foregoing, (b) any litigation or dispute
(whether instituted by Buyer, Sellers or any other person) in any way relating
to the Purchased Receivables, the Collateral, this Agreement or any other
agreement executed in connection herewith or therewith, (c) enforcing any rights
against Sellers or any guarantor, or any Account Debtor, (d) protecting or
enforcing its interest in the Purchased Receivables or the Collateral, (e)
collecting the Purchased Receivables and the Obligations, and (f) the
representation of Buyer in connection with any bankruptcy case or insolvency
proceeding involving Sellers, any Purchased Receivable, the Collateral, any
Account Debtor, or any guarantor. Sellers shall indemnify and hold Buyer
harmless from and against any and all claims, actions, damages, costs, expenses,
and liabilities of any nature whatsoever arising in connection with any of the
foregoing.

13. SEVERABILITY, WAIVER, AND CHOICE OF LAW. In the event that any provision of
this Agreement is deemed invalid by reason of law, this Agreement will be
construed as not containing such provision and the remainder of the Agreement
shall remain in full force and effect. Buyer retains all of its rights, even if
it makes an Advance after an Event of Default. If Buyer waives an Event of
Default, it may enforce a later Event of Default. Any consent or waiver under,
or amendment of, this Agreement must be in writing. Nothing contained herein, or
any action taken or not taken by Buyer at any time, shall be construed at any
time to be indicative of any obligation or willingness on the part of Buyer to
amend this Agreement or to grant to Sellers any waivers or consents. This
Agreement has been transmitted by Sellers to Buyer at Buyer's office in the
State of California and has been executed and accepted by Buyer in the State of
California. This Agreement shall be governed by and interpreted in accordance
with the internal laws of the State of California.

14. ACCOUNT COLLECTION SERVICES. Certain Account Debtors may require or prefer
that all of a Seller's receivables be paid to the same address and/or party, or
Sellers and Buyer may agree that all receivables with respect to certain Account
Debtors be paid to one party. In such event Buyer and Sellers may agree that
Buyer

                                  Page 8 of 10
<PAGE>

shall collect all receivables whether owned by a Seller or Buyer and (provided
that there does not then exist an Event of Default or event that with notice,
lapse or time or otherwise would constitute an Event of Default, and subject to
Buyer's rights in the Collateral) Buyer agrees to remit to the applicable Seller
the amount of the receivables collections it receives with respect to
receivables other than Purchased Receivables. It is understood and agreed by
Sellers that this Section does not impose any affirmative duty on Buyer to do
any act other than to turn over such amounts. All such receivables and
collections are Collateral and in the event of Sellers' default hereunder, Buyer
shall have no duty to remit collections of Collateral and may apply such
collections to the obligations hereunder and Buyer shall have the rights of a
secured party under the California Uniform Commercial Code.

15. NOTICES. All notices shall be given to Buyer and Sellers at the addresses or
faxes set forth on the first page of this Agreement and shall be deemed to have
been delivered and received: (a) if mailed, three (3) calendar days after
deposited in the United States mail, first class, postage pre-paid, (b) one (1)
calendar day after deposit with an overnight mail or messenger service; or (c)
on the same date of confirmed transmission if sent by hand delivery, telecopy,
telefax or telex.

16. JURY TRIAL. SELLERS AND BUYER EACH HEREBY (a) WAIVE THEIR RESPECTIVE RIGHTS
TO A JURY TRIAL ON ANY CLAIM OR ACTION ARISING OUT OF OR IN CONNECTION WITH THIS
AGREEMENT, ANY RELATED AGREEMENTS, OR ANY OF THE TRANSACTIONS CONTEMPLATED
HEREBY OR THEREBY; (b) RECOGNIZE AND AGREE THAT THE FOREGOING WAIVER CONSTITUTES
A MATERIAL INDUCEMENT FOR IT TO ENTER INTO THIS AGREEMENT; AND (c) REPRESENT AND
WARRANT THAT IT HAS REVIEWED THIS WAIVER, HAS DETERMINED FOR ITSELF THE
NECESSITY TO REVIEW THE SAME WITH ITS LEGAL COUNSEL, AND KNOWINGLY AND
VOLUNTARILY WAIVES ALL RIGHTS TO A JURY TRIAL.

17. TERM AND TERMINATION. The initial term of this Agreement shall expire 364
days from the Effective Date, and shall automatically renew for additional
one-year periods, unless terminated in writing by Buyer or Sellers. Sellers
(collectively, and not individually) and Buyer shall each have the right to
terminate this Agreement at any time. Notwithstanding the foregoing, any
termination of this Agreement shall not affect Buyer's security interest in the
Collateral and Buyer's ownership of the Purchased Receivables, and this
Agreement shall continue to be effective, and Buyer's rights and remedies
hereunder shall survive such termination, until all transactions entered into
and Obligations incurred hereunder or in connection herewith have been completed
and satisfied in full.

18. TITLES AND SECTION HEADINGS. The titles and section headings used herein are
for convenience only and shall not be used in interpreting this Agreement.

19. OTHER AGREEMENTS. The terms and provisions of this Agreement shall not
adversely affect the rights of Buyer or any other division or affiliate of
Silicon Valley Bank under any other document, instrument or agreement. The terms
of such other documents, instruments and agreements shall remain in full force
and effect notwithstanding the execution of this Agreement. In the event of a
conflict between any provision of this Agreement and any provision of any other
document, instrument or agreement between each Seller on the one hand, and Buyer
or any other division or affiliate of Silicon Valley Bank on the other hand,
Buyer shall determine in its sole discretion which provision shall apply.
Sellers acknowledge specifically that any security agreements, liens and/or
security interests currently securing payment of any obligations of either
Seller owing to Buyer or any other division or affiliate of Silicon Valley Bank
also secure Sellers' obligations under this Agreement, and are valid and
subsisting and are not adversely affected by execution of this Agreement.
Sellers further acknowledges that (a) any collateral under other outstanding
security agreements or other documents between either Seller and Buyer or any
other division or affiliate of Silicon Valley Bank secures the obligations of
Sellers under this Agreement and (b) a default by either Seller under this
Agreement constitutes a default under other outstanding agreements between
Sellers and Buyer or any other division or affiliate of Silicon Valley Bank.

                            [SIGNATURES ON NEXT PAGE]

                                  Page 9 of 10
<PAGE>

     IN WITNESS WHEREOF, Sellers and Buyer have executed this Agreement on the
day and year above written.

SELLERS:
RETURN ON INVESTMENT CORPORATION

By: /s/ Sherwin Krug
    ---------------------------------------
Print Name: Sherwin Krug
Title: Chief Financial Officer
      -------------------------------------

GO SOFTWARE, INC.

By: /s/ Sherwin Krug
   ----------------------------------------
Print Name: Sherwin Krug
Title: Chief Financial Officer
      -------------------------------------

BUYER:

SILICON VALLEY BANK

By: /s/ Steven J. DiPasquale
   ----------------------------------------
Print Name: Steven J. DiPasquale
           --------------------------------

Title: Vice President

Effective Date: June 27, 2003
               ----------------------------

                                 Page 10 of 10
<PAGE>

                                   EXHIBIT "A"

                  TO FINANCING STATEMENT AND SECURITY AGREEMENT

This FINANCING STATEMENT and SECURITY AGREEMENT covers the following types or
items of property (in addition to, and without limiting the types of property
set forth on page 1 hereof):

A)       All accounts, receivables, contract rights, chattel paper, instruments,
         documents, letters of credit, bankers acceptances, drafts, checks,
         cash, investment property, securities, deposit accounts, and general
         intangibles (including, without limitation, all claims, causes of
         action, guaranties, rights in and claims under insurance policies
         (including rights to premium refunds), rights to tax refunds,
         copyrights, patents, trademarks, rights in and under license
         agreements, and all other intellectual property);

B)       All inventory, including Seller's rights to any returned or rejected
         goods, with respect to which Buyer shall have all the rights of any
         unpaid seller, including the rights of replevin, claim and delivery,
         reclamation, and stoppage in transit;

C)       All monies, refunds and other amounts due Seller, including, without
         limitation, amounts due Seller under this Agreement (including Seller's
         right of offset and recoupment);

D)       All equipment, machinery, furniture, furnishings, fixtures, tools,
         supplies and motor vehicles;

E)       All farm products, crops, timber, minerals and the like (including oil
         and gas);

F)       All accessions to, substitutions for, and replacements of, all of the
         foregoing;

G)       All books and records pertaining to all of the foregoing; and

H)       All proceeds of the foregoing, whether due to voluntary or involuntary
         disposition, including insurance proceeds.

ROI:

INITIALS:        SK
          ----------------

GO SOFTWARE:

INITIALS:        SK
          ----------------

<PAGE>

                                     [LOGO]
                               SILICON VALLEY BANK
                                3003 Tasman Drive
                          Santa Clara, California 95054
                       (408) 654-1000 - Fax (408) 980-6410

                            CERTIFICATION OF OFFICERS

         The undersigned, being all the officers of RETURN ON INVESTMENT
CORPORATION, a Delaware corporation (the "Corporation"), hereby certify to
Silicon Valley Bank ("SVB") that:

         1. The correct name of the Corporation is Return on Investment
Corporation, as set forth in the Certificate of Incorporation.

         2. The Corporation was incorporated on January 10, 1990, under the laws
of the State of Delaware, and is in good standing under such laws.

         3. The Corporation's place of business and chief executive office being
the place at which the Corporation maintains its books and records pertaining to
accounts, accounts receivables, contract rights, chattel paper, general
intangibles, instruments, documents, inventory, and equipment, is located at:

                  1825 Barrett Lakes Blvd., Suite 260, Kennesaw, GA 30144

         4. The Corporation has other places of business at the following
addressees:

         5. There is no provision in the Certificate of Incorporation or Bylaws
of the Corporation, or in the laws of the State of its incorporation, requiring
any vote or consent of shareholders to authorize the sale of receivables or the
grant of a security interest in any assets of the Corporation. Such power is
vested exclusively in the Corporation's Board of Directors.

         6. The officers of the Corporation, and their respective titles and
signatures are as follows:

PRESIDENT:                /s/ Arol Wolford
       -------------------------------------------------------------------------
                                   (Signature)

VICE PRESIDENT:
       -------------------------------------------------------------------------
                                   (Signature)

SECRETARY:                /s/ Charles McRoberts
       -------------------------------------------------------------------------
                                   (Signature)

TREASURER:                /s/ Sherwin Krug
       -------------------------------------------------------------------------
                                   (Signature)

OTHER OFFICER:            /s/ Sherwin Krug
TITLE:                    Chief Financial Officer
       -------------------------------------------------------------------------
                                   (Signature)

<PAGE>

         7. Except as indicated in this paragraph 7, each of the officers listed
in paragraph 6 has signatory powers with respect to all the Corporation's
transactions with SVB. Explanation of exceptions:

         8. The undersigned shall give SVB prompt written notice of any change
or amendment with respect to any of the foregoing. Until such written notice is
received by SVB, SVB shall be entitled to rely upon the foregoing in all
respects.

         IN WITNESS WHEREOF, the undersigned have executed this Certification of
Officers on June 27, 2003.

PRESIDENT:               /s/ Arol Wolford
                         -------------------------------------------------------
VICE PRESIDENT:
                         -------------------------------------------------------
SECRETARY:               /s/ Charles McRoberts
                         -------------------------------------------------------
TREASURER:               /s/ Sherwin Krug
                         -------------------------------------------------------

<PAGE>

                                     [LOGO]
                               SILICON VALLEY BANK
                                3003 Tasman Drive
                          Santa Clara, California 95054
                       (408) 654-1000 - Fax (408) 980-6410

                            CERTIFICATION OF OFFICERS

         The undersigned, being all the officers of GO SOFTWARE, INC., a Georgia
corporation (the "Corporation"), hereby certify to Silicon Valley Bank ("SVB")
that:

         1. The correct name of the Corporation is Go Software, Inc., as set
forth in the Articles of Incorporation.

         2. The Corporation was incorporated on July 27, 1990, under the laws of
the State of Georgia, and is in good standing under such laws.

         3. The Corporation's place of business and chief executive office being
the place at which the Corporation maintains its books and records pertaining to
accounts, accounts receivables, contract rights, chattel paper, general
intangibles, instruments, documents, inventory, and equipment, is located at:

                  5000 Business Center Drive, Suite 1000, Savannah, GA 31405

         4. The Corporation has other places of business at the following
addressees:

         5. There is no provision in the Articles of Incorporation or Bylaws of
the Corporation, or in the laws of the State of its incorporation, requiring any
vote or consent of shareholders to authorize the sale of receivables or the
grant of a security interest in any assets of the Corporation. Such power is
vested exclusively in the Corporation's Board of Directors.

         6. The officers of the Corporation, and their respective titles and
signatures are as follows:

PRESIDENT:                /s/ Arol Wolford
       -------------------------------------------------------------------------
                                   (Signature)

VICE PRESIDENT:
       -------------------------------------------------------------------------
                                   (Signature)

SECRETARY:                /s/ Charles McRoberts
       -------------------------------------------------------------------------
                                   (Signature)

TREASURER:                /s/ Sherwin Krug
       -------------------------------------------------------------------------
                                   (Signature)

OTHER OFFICER:            /s/ Sherwin Krug
TITLE:                    Chief Financial Officer
       -------------------------------------------------------------------------
                                   (Signature)

<PAGE>

         7. Except as indicated in this paragraph 7, each of the officers listed
in paragraph 6 has signatory powers with respect to all the Corporation's
transactions with SVB. Explanation of exceptions:

         8. The undersigned shall give SVB prompt written notice of any change
or amendment with respect to any of the foregoing. Until such written notice is
received by SVB, SVB shall be entitled to rely upon the foregoing in all
respects.

         IN WITNESS WHEREOF, the undersigned have executed this Certification of
Officers on ______________, 2003.

PRESIDENT:               /s/ Arol Wolford
                         -------------------------------------------------------
VICE PRESIDENT:
                         -------------------------------------------------------
SECRETARY:               /s/ Charles McRoberts
                         -------------------------------------------------------
TREASURER:               /s/ Sherwin Krug
                         -------------------------------------------------------

<PAGE>

                                     [LOGO]
                               SILICON VALLEY BANK
                                3003 Tasman Drive
                          Santa Clara, California 95054
                       (408) 654-1000 - Fax (408) 980-6410

                      SECRETARY'S CERTIFICATE OF RESOLUTION

         The undersigned, as Secretary of RETURN ON INVESTMENT CORPORATION, a
Delaware corporation (the "Corporation"), hereby certifies to Silicon Valley
Bank that at a meeting duly convened at which a quorum was present the following
resolutions were adopted by the Board of Directors of the Corporation and that
such resolutions have not been modified, amended, or rescinded in any respect
and are in full force and effect as of today's date.

         RESOLVED, that this corporation be and hereby is authorized to sell
this corporation's accounts receivable to Silicon Valley Bank, and to grant
Silicon Valley Bank a security interest in this corporation's assets, including,
without limitation, accounts, accounts receivable, contract rights, chattel
paper, general intangibles, instruments, documents, letters of credit, drafts,
inventory and equipment, presently owned or hereafter acquired and proceeds and
products of the foregoing (the " Collateral," as defined in the Accounts
Receivable Purchase Agreement).

         RESOLVED, that this corporation be and hereby is authorized and
directed to execute and deliver certain agreements in connection with the sale
of receivables, and granting of security interests in the Collateral to Silicon
Valley Bank including, without limitations, a Accounts Receivable Purchase
Agreement and UCC-1 financing statement.

         RESOLVED, that the following named officers of this corporation
("Authorized Officers") be, and any of them hereby are, authorized, empowered,
and directed to execute and deliver to Silicon Valley Bank on behalf of this
corporation all such further agreements and instruments as may be deemed
necessary or advisable in order to fully effectuate the purposes and intent of
the foregoing resolutions.

Print Names of Authorized Officers:                         Title:

Arol Wolford                                     CEO and President
-------------------------------------------      -------------------------------
Sherwin Krug                                     CFO and Treasurer
-------------------------------------------      -------------------------------

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

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

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

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

         RESOLVED, that the Secretary or Assistant Secretary of this corporation
be, and hereby is authorized, empowered and directed to certify to the passage
of the foregoing resolutions under the seal of this corporation.

IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this
27 day of June, 2003.

                        --------------------------------------------------------
                        Signature: /s/ Charles McRoberts

                        Secretary of Return on Investment Corporation

<PAGE>

                                     [LOGO]
                               SILICON VALLEY BANK
                                3003 Tasman Drive
                          Santa Clara, California 95054
                       (408) 654-1000 - Fax (408) 980-6410

                      SECRETARY'S CERTIFICATE OF RESOLUTION

         The undersigned, as Secretary of GO SOFTWARE, INC., a Delaware
corporation (the "Corporation"), hereby certifies to Silicon Valley Bank that at
a meeting duly convened at which a quorum was present the following resolutions
were adopted by the Board of Directors of the Corporation and that such
resolutions have not been modified, amended, or rescinded in any respect and are
in full force and effect as of today's date.

         RESOLVED, that this corporation be and hereby is authorized to sell
this corporation's accounts receivable to Silicon Valley Bank, and to grant
Silicon Valley Bank a security interest in this corporation's assets, including,
without limitation, accounts, accounts receivable, contract rights, chattel
paper, general intangibles, instruments, documents, letters of credit, drafts,
inventory and equipment, presently owned or hereafter acquired and proceeds and
products of the foregoing (the " Collateral," as defined in the Accounts
Receivable Purchase Agreement).

         RESOLVED, that this corporation be and hereby is authorized and
directed to execute and deliver certain agreements in connection with the sale
of receivables, and granting of security interests in the Collateral to Silicon
Valley Bank including, without limitations, a Accounts Receivable Purchase
Agreement and UCC-1 financing statement.

         RESOLVED, that the following named officers of this corporation
("Authorized Officers") be, and any of them hereby are, authorized, empowered,
and directed to execute and deliver to Silicon Valley Bank on behalf of this
corporation all such further agreements and instruments as may be deemed
necessary or advisable in order to fully effectuate the purposes and intent of
the foregoing resolutions.

Print Names of Authorized Officers:                         Title:

Arol Wolford                                      CEO and President
-------------------------------------------       ------------------------------
Sherwin Krug                                      CFO and Treasurer
-------------------------------------------       ------------------------------

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

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

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

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

         RESOLVED, that the Secretary or Assistant Secretary of this corporation
be, and hereby is authorized, empowered and directed to certify to the passage
of the foregoing resolutions under the seal of this corporation.

IN WITNESS WHEREOF, the undersigned has duly executed this Certificate this
27 day of June, 2003.

                        --------------------------------------------------------
                        Signature: /s/ Charles McRoberts

                        Secretary of Go Software, Inc.

<PAGE>

        ACCOUNTS RECEIVABLE PURCHASE AGREEMENMENT MODIFICATION AGREEMENT

         This Modification Agreement is entered into as of July 29, 2003, by and
between Return on Investment Corporation and Go Software, Inc. (collectively,
the "Seller") and Silicon Valley Bank ("Purchaser").

1. DESCRIPTION OF EXISTING FACILITY: Seller and Purchaser have entered into an
Accounts Receivable Purchase Agreement, dated June 27, 2003 as may be amended
from time to time, (the "Purchase Agreement"). Defined terms used but not
otherwise defined herein shall have the same meanings as in the Purchase
Agreement.

Hereinafter, all indebtedness owing by Seller to Purchaser shall be referred to
as the "Indebtedness."

2. DESCRIPTION OF COLLATERAL AND GUARANTIES. Repayment of the Obligations is
secured by the Collateral as described in the Purchase Agreement.

Hereinafter, the above-described security documents and guaranties, together
with all other documents securing repayment of the Indebtedness shall be
referred to as the "Security Documents". Hereinafter, the Security Documents,
together with all other documents evidencing or securing the Indebtedness shall
be referred to as the "Existing A/R Purchase Documents".

3. DESCRIPTION OF CHANGE IN TERMS.

Section 6.1(K) of the Purchase Agreement is hereby amended in its entirety to
read as follows:

         (K) Sellers will remit all payments for accounts to Buyer by the close
         of business on each Friday along with a detailed cash receipts journal
         and shall immediately notify and direct all of the Sellers' Account
         Debtor's to make all payments for Sellers' accounts to a lockbox
         account established with the Bank ("Lockbox") or to wire transfer
         payments to a cash collateral account that Bank controls. Buyer will
         have full dominion of all collections; and

4. CONSISTENT CHANGES. The Existing A/R Purchase Documents are hereby amended
wherever necessary to reflect the changes described above.

5. NO DEFENSES OF SELLER. Seller agrees that, as of the date hereof, it has no
defenses against the obligations to pay any amounts under the Indebtedness.

6. CONTINUING VALIDITY. Seller understands and agrees that in modifying the
existing Indebtedness, Purchaser is relying upon Seller's representations,
warranties, and agreements, as set forth in the Existing A/R Purchase Documents.
Except as expressly modified pursuant to this Modification Agreement, the terms
of the Existing A/R Purchase Documents remain unchanged and in full force and
effect. Purchaser' agreement to modifications to the existing Indebtedness
pursuant to this Modification Agreement in no way shall obligate Purchaser to
make any future modifications to the Indebtedness. Nothing in this Modification
Agreement shall constitute a satisfaction of the Indebtedness. It is the
intention of Purchaser and Seller to retain as liable parties all makers and
endorsers of Existing A/R Purchase Documents, unless the party is expressly
released by Purchaser in writing. No maker, endorser, or guarantor will be
released by virtue of this Modification Agreement. The terms of this paragraph
apply not only to this Modification Agreement, but also to all subsequent
modification agreements.

8. CONDITIONS. The effectiveness of this Modification Agreement is conditioned
upon the following:

         A. Purchaser's receipt of this Modification Agreement duly executed by
         the Seller.

                                                                               1
<PAGE>

This Modification Agreement is executed as of the date first written above.

SELLER:                                          PURCHASER:

RETURN ON INVESTMENT CORPORATION                 SILICON VALLEY BANK

By:  /s/ Sherwin Krug                            By:/s/ Steven J. DiPasquale
   ----------------------------------------      -------------------------------
Name: Sherwin Krug                               Name: Steven J. DiPasquale
    ---------------------------------------           --------------------------
Title: Chief Financial Officer                   Title:Vice President
       ------------------------------------            -------------------------

GO SOFTWARE, INC.

By:  /s/ Sherwin Krug
   ----------------------------------------
Name: Sherwin Krug
   ----------------------------------------
Title: Chief Financial Officer
       ------------------------------------

                                                                               2
<PAGE>

        ACCOUNTS RECEIVABLE PURCHASE AGREEMENMENT MODIFICATION AGREEMENT

         This Modification Agreement is entered into as of May 14, 2004, by and
between Return on Investment Corporation, and Go Software, Inc. (collectively,
the "Seller") and Silicon Valley Bank ("Purchaser").

1. DESCRIPTION OF EXISTING FACILITY: Seller and Purchaser have entered into an
Accounts Receivable Purchase Agreement, dated June 27, 2003, as amended by a
Modification Agreement, dated July 29, 2003, as may be further amended from time
to time, (the "Purchase Agreement"). Defined terms used but not otherwise
defined herein shall have the same meanings as in the Purchase Agreement.

Hereinafter, all indebtedness owing by Seller to Purchaser shall be referred to
as the "Indebtedness."

2. DESCRIPTION OF COLLATERAL AND GUARANTIES. Repayment of the Obligations is
secured by the Collateral as described in the Purchase Agreement.

Hereinafter, the above-described security documents and guaranties, together
with all other documents securing repayment of the Indebtedness shall be
referred to as the "Security Documents". Hereinafter, the Security Documents,
together with all other documents evidencing or securing the Indebtedness shall
be referred to as the "Existing A/R Purchase Documents".

3. DESCRIPTION OF CHANGE IN TERMS.

         A. Tectonic Solutions, Inc., a Georgia corporation and wholly-owned
subsidiary of Return on Investment Corporation, by signing this Modification
Agreement, agrees to become a party to and be bound by all of the terms of the
Purchase Agreement, as a "Seller", for all purposes under the Purchase
Agreement. Any references to "either Seller" or "both Sellers" throughout the
Purchase Agreement shall be amended to read "any Seller" or "all Sellers", as
appropriate.

         B. The following new definitions will be added to Section 1 of the
Purchase Agreement as follows:

                  "Bridge Loan Advance" or "Bridge Loan Advances" is a loan
         advance (or advances) under the Bridge Loan.

                  "Business Day" is any day that is not a Saturday, Sunday or a
         day on which the Buyer is closed.

                  "Bridge Loan" shall have the meaning set forth in Section 2A
         hereof.

                  "Bridge Loan Amount" is Advances of up to $1,000,000.

                  "Responsible Officer" is each of the Chief Executive Officer,
         the President, the Chief Financial Officer and the Controller of a
         Seller.

                                       1
<PAGE>

         C. A new Section 2A shall be added to the Purchase Agreement as
follows:

                  2A. Bridge Loan

                  (a) Buyer will make Bridge Loan Advances on the Bridge Loan
         Amount, with $500,000 of such Bridge Loan Amount available immediately
         and an additional $500,000 available upon receipt by Buyer of a Letter
         of Intent, with terms acceptable to Buyer, in its sole discretion,
         executed by the applicable Seller(s) and a third-party purchaser, for
         the sale of either all of the stock of, or substantially all of the
         assets of, Go Software, Inc. (the "Go Software Sale"). Amounts borrowed
         under this Section may not be reborrowed during the term of this
         Agreement.

                  (b) To obtain a Bridge Loan Advance, a Seller must notify
         Buyer by facsimile or telephone by noon pacific time on the Business
         Day the Bridge Loan Advance is to be made. Seller must promptly confirm
         the notification by delivering to Buyer, Buyer's standard
         payment/advance form. Buyer will credit Bridge Loan Advances to such
         Seller's deposit account with Buyer. Buyer may make Bridge Loan
         Advances under this Agreement based on instructions from a Responsible
         Officer or his or her designee or without instructions if the Bridge
         Loan Advances are necessary to meet Obligations which have become due.
         Buyer may rely on any telephone notice given by a person whom Buyer
         believes is a Responsible Officer or designee. Sellers will indemnify
         Buyer for any loss Buyer suffers due to such reliance.

                  (c) Borrower will pay interest on outstanding Bridge Loan
         Advances at a rate equal to 1.35% per month ("Bridge Loan Payment").
         The Bridge Loan Payment shall be due on the Reconciliation Date.
         Payments received after noon, pacific time, are considered received at
         the opening of business on the next Business Day. When a payment is due
         on a day that is not a Business Day, the payment is due the next
         Business Day and additional interest shall accrue. Borrower's final
         Bridge Loan Payment, which is due on the earlier of (i) the date which
         is 120 days from the date of Seller's first Bridge Loan Advance or (ii)
         the date of the closing of the GO Software Sale, shall include all
         outstanding principal and accrued interest on the Bridge Loan.

                  (d) In addition to the Bridge Loan Payment, Seller shall pay
         to Buyer the following "Success Fees":

                           (i) Upon Seller's first Bridge Loan Advance, a fee of
                  $2,500.00;

                           (ii) At the time when outstanding Advances first
                  exceed $250,000, a fee of $5,000.00;

                           (iii) At the time when outstanding Advances first
                  exceed $500,000, a fee of $7,500.00;

                           (iv) At the time when outstanding Advances first
                  exceed $750,000, a fee of $10,000.00.

                  (e) If Sellers' Obligations under this Section 2A exceed the
         Bridge Loan Amount,, Seller must immediately pay Buyer the excess.

         D. Section 3.2 of the Purchase Agreement is hereby amended, in part, to
change "one and one quarter percent (1.25%)" to "one and thirty-five one
hundredths percent (1.35%)".

                                       2
<PAGE>

         E. Section 3.3 of the Purchase Agreement is hereby deleted in its
entirety and replaced with the following:

         Section 3.3 INTENTIONALLY OMITTED.

         In addition, all references to "Administrative Fee" throughout the
document are hereby deleted.

         F. Section 10 of the Purchase Agreement is hereby amended, in part, by
inserting the words, "making Bridge Loan Advances," after the words, "buying
receivables", in subsection (1) thereof.

         G. Section 11 of the Purchase Agreement is hereby amended, in part, by
inserting the words, "amounts due under Section 2A," after the words, "without
limitation", in the first sentence thereof.

4. CONSISTENT CHANGES. The Existing A/R Purchase Documents are hereby amended
wherever necessary to reflect the changes described above.

5. NO DEFENSES OF SELLER. Seller agrees that, as of the date hereof, it has no
defenses against the obligations to pay any amounts under the Indebtedness.

6. CONTINUING VALIDITY. Seller understands and agrees that in modifying the
existing Indebtedness, Purchaser is relying upon Seller's representations,
warranties, and agreements, as set forth in the Existing A/R Purchase Documents.
Except as expressly modified pursuant to this Modification Agreement, the terms
of the Existing A/R Purchase Documents remain unchanged and in full force and
effect. Purchaser' agreement to modifications to the existing Indebtedness
pursuant to this Modification Agreement in no way shall obligate Purchaser to
make any future modifications to the Indebtedness. Nothing in this Modification
Agreement shall constitute a satisfaction of the Indebtedness. It is the
intention of Purchaser and Seller to retain as liable parties all makers and
endorsers of Existing A/R Purchase Documents, unless the party is expressly
released by Purchaser in writing. No maker, endorser, or guarantor will be
released by virtue of this Modification Agreement. The terms of this paragraph
apply not only to this Modification Agreement, but also to all subsequent
modification agreements.

8. CONDITIONS. The effectiveness of this Modification Agreement is conditioned
upon the following:

         A. Purchaser's receipt of this Modification Agreement duly executed by
the Seller.

This Modification Agreement is executed as of the date first written above.

SELLER:                                          PURCHASER:

RETURN ON INVESTMENT CORPORATION                 SILICON VALLEY BANK

By:  /s/ Sherwin Krug                            By:/s/ Steven J. DiPasquale
   ----------------------------------------      -------------------------------
Name: Sherwin Krug                               Name: Steven J. DiPasquale
    ---------------------------------------           --------------------------
Title: Chief Financial Officer                   Title:Vice President
       ------------------------------------            -------------------------

GO SOFTWARE, INC.

By:  /s/ Sherwin Krug
   ----------------------------------------
Name: Sherwin Krug
   ----------------------------------------
Title: Chief Financial Officer
       ------------------------------------

                                       3
<PAGE>

TECTONIC SOLUTIONS, INC.

By:  /s/ Sherwin Krug
   ----------------------------------------
Name: Sherwin Krug
   ----------------------------------------
Title: Chief Financial Officer
       ------------------------------------

                                       4
<PAGE>

        ACCOUNTS RECEIVABLE PURCHASE AGREEMENMENT MODIFICATION AGREEMENT

         This Modification Agreement is entered into as of May 18, 2004, by and
between Return on Investment Corporation, Tectonic Solutions, Inc. and Go
Software, Inc. (collectively, the "Seller") and Silicon Valley Bank
("Purchaser").

1. DESCRIPTION OF EXISTING FACILITY: Seller and Purchaser have entered into an
Accounts Receivable Purchase Agreement, dated June 27, 2003, as amended by a
Modification Agreement, dated July 29, 2003, as amended by a Modification
Agreement, dated May 14, 2004, as may be further amended from time to time, (the
"Purchase Agreement"). Defined terms used but not otherwise defined herein shall
have the same meanings as in the Purchase Agreement.

Hereinafter, all indebtedness owing by Seller to Purchaser shall be referred to
as the "Indebtedness."

2. DESCRIPTION OF COLLATERAL AND GUARANTIES. Repayment of the Obligations is
secured by the Collateral as described in the Purchase Agreement.

Hereinafter, the above-described security documents and guaranties, together
with all other documents securing repayment of the Indebtedness shall be
referred to as the "Security Documents". Hereinafter, the Security Documents,
together with all other documents evidencing or securing the Indebtedness shall
be referred to as the "Existing A/R Purchase Documents".

3. DESCRIPTION OF CHANGE IN TERMS.
         A. Section 2.2 of the Purchase Agreement is hereby amended, in part to
delete the last sentence and replace it in its entirety with the following:

                  Notwithstanding the foregoing, in no event shall the aggregate
         amount of all Purchased Receivables plus all Bridge Loan Advances
         outstanding at any time (for all Sellers combined) exceed ONE MILLION
         EIGHT HUNDRED SEVENTY FIVE THOUSAND and NO/100 Dollars ($1,875,000.00).

         B. Section 6.2(l) of the Purchase Agreement is hereby amended to change
the term "80%" to "100%."

         C. Section 17 of the Purchase Agreement is hereby amended, in part, to
delete the phrase, ",and shall automatically renew for additional one-year
periods, unless terminated in writing by Buyer or Sellers" from the first
sentence thereof.

4. CONSISTENT CHANGES. The Existing A/R Purchase Documents are hereby amended
wherever necessary to reflect the changes described above.

5. NO DEFENSES OF SELLER. Seller agrees that, as of the date hereof, it has no
defenses against the obligations to pay any amounts under the Indebtedness.

6. CONTINUING VALIDITY. Seller understands and agrees that in modifying the
existing Indebtedness, Purchaser is relying upon Seller's representations,
warranties, and agreements, as set forth in the Existing A/R Purchase Documents.
Except as expressly modified pursuant to this Modification Agreement, the terms
of the Existing A/R Purchase Documents remain unchanged and in full force and
effect. Purchaser' agreement to modifications to the existing Indebtedness
pursuant to this Modification Agreement in no way shall obligate Purchaser to
make any future modifications to the Indebtedness. Nothing in this Modification
Agreement shall constitute a satisfaction of the Indebtedness. It is the
intention of Purchaser and Seller to retain as liable parties all makers and
endorsers of Existing A/R Purchase Documents, unless the party is expressly
released by Purchaser in writing. No maker, endorser, or guarantor will be
released by virtue of this Modification Agreement. The terms of this paragraph
apply not only to this Modification Agreement, but also to all subsequent
modification agreements.

                                       1
<PAGE>

7. CONDITIONS. The effectiveness of this Modification Agreement is conditioned
upon the following:

         A.       Purchaser's  receipt  of  this  Modification   Agreement  duly
                  executed by the Seller; and

         B.       Purchaser's Receipt of the Warrant Assignment from Seller; and

         C.       Purchaser's   Receipt   of  an   Officer's   Certificate   and
                  Secretary's  Certificate duly executed by Tectonic  Solutions,
                  Inc.

This Modification Agreement is executed as of the date first written above.

SELLER:                                          PURCHASER:

RETURN ON INVESTMENT CORPORATION                 SILICON VALLEY BANK

By:  /s/ Sherwin Krug                            By: /s/ Steven J. DiPasquale
   -----------------------------------------        ----------------------------
Name: Sherwin Krug                               Name: Steven J. DiPasquale
    ----------------------------------------          --------------------------
Title: Chief Financial Officer                   Title: Vice President
       -------------------------------------            ------------------------

GO SOFTWARE, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

TECTONIC SOLUTIONS, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

                                       2
<PAGE>

          ACCOUNTS RECEIVABLE PURCHASE AGREEMENT MODIFICATION AGREEMENT

         This Modification Agreement is entered into as of August 2, 2004, by
and between Return on Investment Corporation, Tectonic Solutions, Inc. and Go
Software, Inc. (collectively, the "Seller") and Silicon Valley Bank
("Purchaser").

1. DESCRIPTION OF EXISTING FACILITY: Seller and Purchaser have entered into an
Accounts Receivable Purchase Agreement, dated June 27, 2003, as amended by a
Modification Agreement, dated July 29, 2003, as amended by a Modification
Agreement, dated May 14, 2004, as amended by a Modification Agreement, dated May
18, 2004, as may be further amended from time to time. (the "Purchase
Agreement"). Defined terms used but not otherwise defined herein shall have the
same meanings as in the Purchase Agreement.

Hereinafter,  all indebtedness owing by Seller to Purchaser shall be referred to
as the "Indebtedness."

2.  DESCRIPTION OF COLLATERAL AND  GUARANTIES.  Repayment of the  Obligations is
secured by the Collateral as described in the Purchase Agreement.

Hereinafter, the above-described security documents and guaranties, together
with all other documents securing repayment of the Indebtedness shall be
referred to as the "Security Documents". Hereinafter, the Security Documents,
together with all other documents evidencing or securing the Indebtedness shall
be referred to as the "Existing A/R Purchase Documents".

3. DESCRIPTION OF CHANGE IN TERMS.

         A. The definition of "Bridge Loan Amount" in Section 1 of the Purchase
Agreement is hereby amended to read as follows:

         "Bridge Loan Amount" is Advances of up to $1,500,000.

         B. Section 2.2 of the Purchase Agreement is hereby amended, in part, to
delete the words ONE MILLION EIGHT HUNDRED SEVENTY FIVE THOUSAND and NO/100
Dollars ($1,875,000.00) in the last sentence and replace then with the words TWO
MILLION FIVE HUNDRED THOUSAND DOLLARS ($2,500,000.00).

         C. Section 2A(a) of the Purchase Agreement is hereby amended in its
entirety to read as follows:

                  (a) Buyer will make  Bridge  Loan  Advances on the Bridge Loan
         Amount, with $750,000 of such Bridge Loan Amount available immediately,
         and an additional  $750,000 available upon receipt by Buyer of a Letter
         of Intent,  with terms  acceptable  to Buyer,  in its sole  discretion,
         executed by the applicable Seller(s) and a third-party  purchaser,  for
         the sale of either  all of the stock  of, or  substantially  all of the
         assets of, Go Software, Inc. (the "Go Software Sale"). Amounts borrowed
         under  this  Section  may not be  reborrowed  during  the  term of this
         Agreement.

         D. Section 2A(c) of the Purchase Agreement is hereby amended in its
entirety to read as follows:

                  (c) Borrower will pay interest on outstanding Bridge Loan
         Advances at a rate equal to 1.50% per month ("Bridge Loan Payment").
         The Bridge Loan Payment shall be due on the Reconciliation Date.
         Payments received after noon, pacific time, are considered received at
         the opening of business on the next Business Day. When a payment is due
         on a day that is not a Business Day, the payment is due the next
         Business Day and additional interest shall accrue. Borrower's final
         Bridge Loan Payment, which is due on the earlier of (i) November 27,
         2004 or (ii) the date of the

                                       1
<PAGE>

         closing of the GO Software Sale, shall include all outstanding
         principal and accrued interest on the Bridge Loan.

         E. Section 2A(d) of the Purchase Agreement is hereby amended, in part,
to delete the period at the end of subsection (iv), insert a semicolon in its
place, and add the following to the end of such Section:

                  (v) At the time when outstanding Advances first exceed
         $1,000,000, a fee of $15,000.00;

                  (vi) At the time when outstanding Advances first exceed
         $1,250,000, a fee of $20,000.00.

         In the event the Bridge Loan is not repaid in full on or before
         November 27, 2004 (the "Due Date"), Purchaser shall pay Seller a
         Success Fee (in addition to any Success Fees payable above) of $10,000,
         due and payable the first Business Day after the Due Date (the "Payment
         Date"). For each week, or partial week, thereafter that the Bridge Loan
         has not been paid in full, Purchaser shall pay an additional Success
         Fee, increasing by $2,500 each week from the previous week's Success
         Fee ($12,500 week two, $15,000 week three, etc), due and payable weekly
         from the Payment Date.

         F. Section 3.2 of the Purchase Agreement is hereby amended, in part, to
change "one and thirty-five one hundredths percent (1.35%)" to "one and one half
percent (1.50%)".

4. CONSISTENT CHANGES. The Existing A/R Purchase Documents are hereby amended
wherever necessary to reflect the changes described above.

5. PAYMENT OF DOCUMENTATION FEES. Borrower shall pay a Legal Documentation Fee
of Eight Hundred Fifty Dollars ($850.00), plus all out-of-pocket expenses.

6. NO DEFENSES OF SELLER. Seller agrees that, as of the date hereof, it has no
defenses against the obligations to pay any amounts under the Indebtedness.

7. CONTINUING VALIDITY. Seller understands and agrees that in modifying the
existing Indebtedness, Purchaser is relying upon Seller's representations,
warranties, and agreements, as set forth in the Existing A/R Purchase Documents.
Except as expressly modified pursuant to this Modification Agreement, the terms
of the Existing A/R Purchase Documents remain unchanged and in full force and
effect. Purchaser' agreement to modifications to the existing Indebtedness
pursuant to this Modification Agreement in no way shall obligate Purchaser to
make any future modifications to the Indebtedness. Nothing in this Modification
Agreement shall constitute a satisfaction of the Indebtedness. It is the
intention of Purchaser and Seller to retain as liable parties all makers and
endorsers of Existing A/R Purchase Documents, unless the party is expressly
released by Purchaser in writing. No maker, endorser, or guarantor will be
released by virtue of this Modification Agreement. The terms of this paragraph
apply not only to this Modification Agreement, but also to all subsequent
modification agreements.

8. CONDITIONS. The effectiveness of this Modification Agreement is conditioned
upon the following:

         A. Purchaser's receipt of this Modification Agreement duly executed by
         the Seller; and

         B. Payment of Legal Documentation Fees.

                                       2
<PAGE>

This Modification Agreement is executed as of the date first written above.

SELLER:                                          PURCHASER:

RETURN ON INVESTMENT CORPORATION                 SILICON VALLEY BANK

By:  /s/ Sherwin Krug                            By: /s/ Steven J. DiPasquale
   -----------------------------------------        ----------------------------
Name: Sherwin Krug                               Name: Steven J. DiPasquale
      --------------------------------------          --------------------------
Title:Chief Financial Officer                    Title: Vice President
      --------------------------------------            ------------------------

GO SOFTWARE, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

TECTONIC SOLUTIONS, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

                                       3
<PAGE>

          ACCOUNTS RECEIVABLE PURCHASE AGREEMENT MODIFICATION AGREEMENT

         This Modification Agreement is entered into as of November 12, 2004, by
and between Return on Investment Corporation, Tectonic Solutions, Inc. and Go
Software, Inc. (collectively, the "Seller") and Silicon Valley Bank
("Purchaser").

1. DESCRIPTION OF EXISTING FACILITY: Seller and Purchaser have entered into an
Accounts Receivable Purchase Agreement, dated June 27, 2003, as amended by a
Modification Agreement, dated July 29, 2003, as amended by a Modification
Agreement, dated May 14, 2004, as amended by a Modification Agreement, dated May
18, 2004, as amended by a Modification Agreement, dated August 2, 2004 as may be
further amended from time to time. (the "Purchase Agreement"). Defined terms
used but not otherwise defined herein shall have the same meanings as in the
Purchase Agreement.

Hereinafter, all indebtedness owing by Seller to Purchaser shall be referred to
as the "Indebtedness."

2. DESCRIPTION OF COLLATERAL AND GUARANTIES. Repayment of the Obligations is
secured by the Collateral as described in the Purchase Agreement.

Hereinafter, the above-described security documents and guaranties, together
with all other documents securing repayment of the Indebtedness shall be
referred to as the "Security Documents". Hereinafter, the Security Documents,
together with all other documents evidencing or securing the Indebtedness shall
be referred to as the "Existing A/R Purchase Documents".

3. DESCRIPTION OF CHANGE IN TERMS.

         A. Section 2A(c) of the Purchase Agreement is hereby amended, in part,
to delete the last sentence of such Section in its entirety and replace it with
the following:

                  Seller's final Bridge Loan Payment is due on the earlier of
         (i) December 31, 2004 or (ii) the date of the closing of the GO
         Software Sale (the "Original Maturity Date"); provided, however, that
         if Seller executes a definitive agreement for the GO Software Sale and
         receives no less than $750,000 in additional debt financing (provided,
         further, that each provider of such debt financing shall have entered
         into Buyer's standard Subordination Agreement), in each instance no
         later than November 30, 2004, then Seller's final Bridge Loan Payment
         due date shall be extended to January 31, 2005 (the "Extended Maturity
         Date"). Such final Bridge Loan Payment shall include all outstanding
         principal and accrued interest on the Bridge Loan.

         B. Section 2A(d) of the Purchase Agreement is hereby amended in its
entirety to read as follows:

                  (d) In addition to the Bridge Loan Payment, Seller shall pay
         to Buyer a "Success Fee" of $75,000 if Seller makes its final Bridge
         Loan Payment on the Original Maturity Date or $170,000 is Seller makes
         its final Bridge Loan Payment on the Extended Maturity Date.

4. CONSISTENT CHANGES. The Existing A/R Purchase Documents are hereby amended
wherever necessary to reflect the changes described above.

5. PAYMENT OF MODIFICATION AND DOCUMENTATION FEES. Borrower shall pay a
Modification Fee of Ten Thousand Dollars ($10,000.00) and a Legal Documentation
Fee of Seven Hundred Dollars ($700.00), plus all out-of-pocket expenses.

6. NO DEFENSES OF SELLER. Seller agrees that, as of the date hereof, it has no
defenses against the obligations to pay any amounts under the Indebtedness.

                                       1
<PAGE>

7. CONTINUING VALIDITY. Seller understands and agrees that in modifying the
existing Indebtedness, Purchaser is relying upon Seller's representations,
warranties, and agreements, as set forth in the Existing A/R Purchase Documents.
Except as expressly modified pursuant to this Modification Agreement, the terms
of the Existing A/R Purchase Documents remain unchanged and in full force and
effect. Purchaser' agreement to modifications to the existing Indebtedness
pursuant to this Modification Agreement in no way shall obligate Purchaser to
make any future modifications to the Indebtedness. Nothing in this Modification
Agreement shall constitute a satisfaction of the Indebtedness. It is the
intention of Purchaser and Seller to retain as liable parties all makers and
endorsers of Existing A/R Purchase Documents, unless the party is expressly
released by Purchaser in writing. No maker, endorser, or guarantor will be
released by virtue of this Modification Agreement. The terms of this paragraph
apply not only to this Modification Agreement, but also to all subsequent
modification agreements.

8. CONDITIONS. The effectiveness of this Modification Agreement is conditioned
upon the following:

         A. Purchaser's receipt of this Modification Agreement duly executed by
         the Seller; and

         B. Payment of Legal Documentation Fees.

This Modification Agreement is executed as of the date first written above.

SELLER:                                          PURCHASER:

RETURN ON INVESTMENT CORPORATION                 SILICON VALLEY BANK

By:  /s/ Sherwin Krug                            By: /s/ Dale Kirkland
   -----------------------------------------         ---------------------------
Name: Sherwin Krug                               Name: Dale Kirkland
      --------------------------------------         ---------------------------
Title:Chief Financial Officer                    Title: Senior Vice President
      --------------------------------------           -------------------------

GO SOFTWARE, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

TECTONIC SOLUTIONS, INC.

By: /s/ Sherwin Krug
   -----------------------------------------
Name: Sherwin Krug
     ---------------------------------------
Title: Chief Financial Officer
      --------------------------------------

                                       2

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