David J. Lychuk and Mary K. Lychuk, et al. - Page 14







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                                     Breakdown of Specific Expenditures1                                                        

               1993                                                                                                             
               Salary                                     Percentage of Total Expenses  Amount                                  
               And           Benefits                     Related to ACC’s Credit        In                                     
               Employee         Wages   FICA  MESC/FUTA BC/BS Total Expense   Analysis Activities        Issue                  
               Steve Balan     $69,359 $4,504   $313   $4,062    $78,238              50                $39,119                 
               James Blasius    89,769  4,713    313    4,062     98,857              75                 74,143                 
               Cass Budzynowski 43,500  3,213    313    1,790     48,816             100                 48,816                 
               Hope McGee       16,248  1,216    313    3,692     21,469             100                 21,469                 
               Kelly            16,100  1,193    313    1,790     19,396             100                 19,396                 
               Stacey           10,280    767    313    2,086     13,446              75                 10,085                 
               245,256 15,606  1,878   17,482    280,222                                213,028                                 
               Overhead Items                                                                                                   
               Printing                                            9,412              75                  7,059                 
               Telephone                                          12,454              75                  9,341                 
               Computer                                           19,598              95                 18,618                 
               Rent                                               34,413              50                 17,207                 
               Utilities                                           5,162              50                  2,581                 
               81,039                                 54,806                                                                    
               361,261                                2267,832                                                                  
               1994                                                                                                             
               Salary,                                                                                                          
               Wages, and                                    Percentage of Total Expenses Amount                                
               Estimated        Benefits                     Related to ACC’s Credit        In                                  
               Employee         Bonus   FICA  MESC/FUTA BC/BS Total Expense   Analysis Activities        Issue                  
               Steve Balan     $95,820 $4,886   $218   $4,932   $105,856              40                $42,342                 
               James Blasius   139,216  5,776    218    4,932    150,142              50                 75,071                 
               Cass Budzynowski 52,846  3,813    218    2,177     59,054             100                 59,054                 
               Hope McGee       11,508    842    218    4,932     17,500             100                 17,500                 
               Kelly            22,200  1,584    218    2,177     26,179             100                 26,179                 
               Sue              24,500  1,760    218    4,932     31,410             100                 31,410                 
               Kathy            16,921  1,256    218    4,932     23,327              75                 17,495                 
               Stacey            1,218     93     32      411      1,754              75                  1,316                 
               Kirsten           2,438    167     57      181      2,843             100                  2,843                 
               366,667 20,177  1,615   29,606    418,065                                273,210                                 
               Overhead Items                                                                                                   
               Printing                                            8,663              75                  6,497                 
               Telephone                                          15,133              60                  9,080                 
               Computer                                           25,919              95                 24,623                 
               Rent                                               37,875              60                 22,725                 
               Utilities                                           5,126              60                  3,076                 
               92,716                                 66,001                                                                    
               510,781                                339,211                                                                   

                      1 The record does not indicate the surname of each of                                                     
                      the listed employees.  Nor does the record indicate the                                                   
                      job titles of the employees listed without a surname or                                                   
                      describe their daily duties.                                                                              

                      2  The parties agree than this column equals $267,832.                                                    
                      Actually, it equals $267,834.  Because the $2                                                             
                      unexplained difference is immaterial to our analysis,                                                     
                      we use the parties’ figure of $267,832.                                                                   

                      ACC deducted the installment contracts expenditures of                                                    

               $267,832 on its 1993 Federal income tax return, and it deducted                                                  









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