  
      
 > Economics
         Attractive health care and commercial facilities create 
        significant economic benefits through a growing referral base, expanding 
        market penetration, and patient and customer population with incremental increase in 
        service-related fees. 
        Your organization may choose, based on its project objectives, to 
        participate in a percentage of the initial ownership benefits without
        investment or debt in consideration of its operating lease.           
        Leases provide off balance sheet transactions for real estate, 
        preserving the institution's capital and credit lines for higher margin 
        investments.  Leases are structured to address FASB-13 issues. The organization's share of the ownership value can be recognized 
        without corresponding debt of the underlying assets. 
        Atrium's economic structures represent a positive swing on the 
        organization's financials of many millions of dollars versus owning the 
        project in-house. Atrium will obtain the most aggressive financing vehicle to 
        complement our appealing economic structures.  We have immediate 
        sources of competitive financing through the capital markets. 
  
         |