COMMERCIAL LOAN AGREEMENT (Loan No. 9117000148)

     "Accounts" shall mean each of the presently  existing and hereafter arising accounts,  Accounts  Receivable,  contract  rights and other  forms of  monetary obligations  and  receivables (including  healthcare   receivables)  owing  to Borrower,   and  any  credit  insurance,   guaranties,   or security  therefore, irrespective of whether earned by performance.

     "Adjusted Total Liabilities" shall mean the sum of current liabilities plus long term  liabilities  (excluding  all  non-recourse  debt and all  other  debt subordinated to Borrower's  obligations to Bank in a manner acceptable to Bank), including, without limitation, accrued and deferred income taxes, all calculated in accordance with GAAP, consistently applied.

     "Affiliate” shall mean, when used with respect to any Person, any other Person which, directly or indirectly, controls or is controlled by or is under common control with such Person.  For  purposes of this  definition,  "control" (including,  with  correlative  meanings,  the terms  "controlled by" and "under common  control  with"),  with  respect to any  Person,  shall mean  possession, directly or  indirectly,  of the power to direct or cause the  direction  of the management and policies of such Person,  whether through the ownership of voting securities, by contract or otherwise.

     "EBITDA" means the sum of (a) Borrower's net income;  (b)  depreciation and amortization  expense  and  other  non-cash  items  deducted  on the  Borrower's financial  statements in determining such net income; (c) Interest Expense;  and (d) taxes imposed by any  jurisdiction  upon  Borrower's net income,  absent the effect of write-ups or forgiveness of debt; all as calculated in accordance with GAAP, consistently applied.

     "Environmental  Laws" shall mean each and every material federal,  state or local law, ordinance,  regulation,  permit,  license,  authorization,  judgment, decree,  agreement,  restriction or requirement pertaining to health, industrial hygiene, Hazardous Substances (as defined below), or the environment.

     "GAAP" means generally accepted accounting principles set forth in the opinions and pronouncements of the Accounting Principles Board and the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board, or in such other statements by such other entity as may be in general use by significant segments of the accounting profession, which are applicable to the circumstances as of the date of purpose.

     "Hazardous Substance" shall mean any substance whose nature, existence, use or effect render it subject now, or in the future, to federal, state or local regulation, investigation, remediation or removal as potentially injurious to public health or welfare.

     "Indirect Lease" means a lease (including a schedule under a master lease) in which a Person in whom Borrower has a Beneficial Interest is the lessor or has been assigned the lessor's interest.

     "Indirect Loan Contract" means a loan contract  (including a schedule under a master loan  contract) or  promissory  note in which a Person in whom Borrower has a  Beneficial  Interest  is the  lender  or payee or has been  assigned  the lender's or payee's interest.

     "Interest  Expense"  for any  applicable  period  shall  mean all  interest expense  as it appears on  Borrower's  income  statement  for such  period,  all calculated in accordance with GAAP, consistently applied.

     "Inventory" shall mean all finished goods wherever located, and goods which are or may at any time be held for sale or lease,  furnished  under any contract of service or held as raw materials,  work-in-progress,  supplies, components or materials used or consumed in Borrower's  business or which are or might be used in  connection  with  the  manufacturing,   shipping,  advertising,  selling  or finishing  of such  goods,  merchandise  and  other  personal  property  and all documents of title or documents  representing  the same,  whether  negotiable or non-negotiable and all such property, the sale or other disposition of which has given rise to Accounts  Receivable and which has been returned to or repossessed or stopped in transit by Borrower.

     "Lien"  shall mean any lien or security  interest  arising from a mortgage, deed  of  trust,  encumbrance,   pledge,  hypothecation,   assignment,   deposit arrangement,  security  agreement,  adverse claim or charge,  conditional  sale, trust  receipt,  judgment,  attachment  or by operation of law, or from a lease, consignment,  or bailment for security  purposes and any  agreement to grant any lien or security interest.

     "Material  Adverse  Change"  means a  material  adverse  effect  on (a) the business,  operations,  results of operations,  assets, liabilities or condition (financial or otherwise) of Manager,  (b) the business,  operations,  results of operations,  assets,  liabilities  or  condition  (financial  or  otherwise)  of Borrower and its  Subsidiaries  taken as a whole, (c) the ability of Borrower to

perform its  obligations  under the Loan  Documents to which it is a party or of Bank to enforce the Obligations or realize upon the Collateral, (d) the value of the  Collateral or the amount that Bank would be likely to receive (after giving consideration  to delays in payment and costs of enforcement) in the liquidation of such Collateral,  (e) the validity or enforceability  of this Agreement,  the other  Loan  Documents,  or  the  rights  and  remedies  of  Bank  hereunder  or

     "Obligation" shall mean all loans,  advances,  debt,  principal,  interest, fees,  expenses,  costs and other  amounts owed to Bank by Borrower  pursuant to this  Agreement,  together  with all  guaranties,  covenants and duties owing by Borrower  to Bank of any  kind  or  description  hereunder,  whether  direct  or indirect,  absolute  or  contingent,  due or to  become  due,  now  existing  or hereafter  arising,  including any  interest,  fees,  expenses,  costs and other amounts owed to Bank that but for the  provisions of the  Bankruptcy  Code would have accrued after the  commencement of any insolvency  proceeding and including any debt,  liability,  or  obligation  owing from Borrower to other Persons that Bank may have obtained by assignment or otherwise.

     "Permitted  Liens" shall mean any: (a) Liens approved in writing by Bank or arising under this Agreement or the other Loan  Documents;  (b) Liens for taxes, fees, assessments or other governmental charges or levies, either not delinquent or being contested in good faith by appropriate  proceedings,  provided the same have no priority  over any of Bank's Liens;  (c) Liens  incurred in the ordinary course of business of Borrower,  except that (i) no Liens other than in favor of Bank are  permitted  on any of the Leases,  Loan  Contracts  and other  property identified in Schedule 1 or otherwise the subject of any Line of Credit advance, and (ii) no Lien is permitted on any  equipment  related to clause (i) except in favor of Bank and, in the case of equipment securing a Loan Contract,  a Lien in favor of Borrower; provided, however, that nothing herein shall prevent Borrower from incurring Liens in favor of carriers, warehousemen, mechanics, materialmen, workmen and  landlords  and other  similar  Liens,  in each case  arising in the ordinary course of business;  (d) Liens consisting of another Person's  interest in a residual  sharing  agreement or  remarketing  agreement with respect to the sale of equipment  upon the  termination  of a Lease or Indirect  Lease provided that the value of Borrower's interest in such equipment as shown on its books is net of such other Person's  interest;  (e) Liens on equipment subject to a Lease that are expressly  permitted by the terms of the Lease;  (f) judgment Liens not constituting  an Event of  Default  hereunder;  (g)  subordinate  Liens  granted pursuant to the Contribution  Agreement;  (h) Liens of the relevant deposit bank incurred  in the  ordinary  course of  business  encumbering  customary  deposit accounts or brokerage  accounts;  (i) Liens encumbering  deposits made to secure obligations  arising  from  statutory,   regulatory,   contractual  or  warranty

     "Present Value" means any fixed unpaid payment  obligation owed to Borrower by a  Lessee  under  a  lease  or a  Debtor  under  a loan  (including,  without limitation,  unpaid regularly scheduled payments, puts and balloon payments) (in each case  excluding  leases  and loans  that are not  Eligible  Borrowing  Base Contracts),  such unpaid payments to be discounted to their present value on the date of  calculation  at the Discount Rate. If the contract is an Indirect Lease or Indirect  Loan  Contract,  the  Present  Value  shall be  multiplied  by that percentage  of the foregoing  that  corresponds  to  Borrower's  interest in the Person that is the  lessor or lender,  as the case may be. If a lessee  under a lease has the option to terminate  the lease as of a date prior to its scheduled termination  date,  the  Present  Value of that lease  shall be the lower of the following:  (i) the Present Value based on the lease  terminating  at such prior date plus the amount of any payment  that the lessee  would be  obligated to pay the lessor upon exercise of such option,  discounted to its present value on the date of calculation at the Discount Rate; or (ii) the Present Value based on the lease terminating at its scheduled termination date.

     "Revolving Loan Contract" means a Lease,  Loan Contract,  Indirect Lease or Indirect  Loan  Contract  based on which  Bank  makes a Line of  Credit  advance (including  any  and all  schedules,  supplements  and  amendments  thereto  and modifications  thereof and together with any and all promissory  notes and other instruments,  as defined in the Uniform Commercial Code, evidencing any monetary obligation owing to Borrower in connection  therewith) originated by Borrower or acquired by Borrower from the lessor or lessor's  assignee or from the lender or lender's assignee, as the case may be.

     "Subsidiary" shall mean a business entity in which Borrower owns, directly or indirectly, an equity interest having sufficient ordinary voting power to elect a majority of the board of directors  or other  managers of such entity or the management of which is otherwise controlled,  directly or indirectly through one or more intermediaries, of which Borrower has a controlling interest.

     "Tangible  Net  Worth"  means the gross  book  value of  Borrower's  Assets (excluding goodwill, patents,  trademarks, trade names, organizational expenses, treasury stock,  unamortized  debt discount and expense,  deferred  research and development costs, other like intangibles, and monies due from Affiliates except in connection with sales to Affiliates on terms that Borrower  normally provides to third parties) plus debt that is subordinated to Bank in a manner  acceptable to Bank,  less    all  liabilities,  including,  without  limitation,  accrued  and deferred  income  taxes,  and any reserves  against  assets,  all  calculated in accordance with GAAP, consistently applied.