luncheon clubs will generally sail through as long as you take the occasional client there - and particularly if the building offers an imposing sandstone facade that suggests on the face of it that no one inside could be enjoying themselves. Golf clubs are a little tougher to swing ... but again can be justified with a careful customer count and a handicap high enough to suggest that you can't really be playing the game for fun. Yachts and hunting lodges are not necessarily smooth sailing and generally may not be worth the gamble, especially when there is bigger game to be caught and finer fish to be landed. Certainly best of all is the company plane. What better way to show you've earned your wings? But here again, one should not go for the jackpot right off the bat. Get into it slowly. Plan your justification carefully each step of the way. The really astute executive will first acquire some corporate operations located in remote areas where there is little or no commercial airline service. This gets easier all the time. Since deregulation, commercial airlines have done their best to concentrate service in the major areas already saturated with service and to eliminate service from any community that absolutely requires it. Having taken the first covert step, you next justify the purchase of a modest little plane. You demonstrate that the executive time saved, along with the wear and tear on the individual, makes this a worthwhile corporate investment. Once this is done, you're almost home free. Mow all you need to do is take some of your directors with you on your small plane to see some of those out-of-the-way plant sites. Choose those far 7