A hundred-dollar fee entitled the fortunate to notification of events and all other benefits of membership.

That fee entitles the Saturn owners to visit the nearby Opryland amusement park during the homecoming weekend.

A $10 yearly fee, according to Kal Abrett, the membership chairman, entitles the crew to participate in two-hour sailings one night a week from April through early fall.

The annual fee of $185 entitles homeowners to the use of the association's swimming pool, kiddie pool, two tennis courts and volleyball court off Ryan Road.

Pricing for the services varies, but a monthly fee of $10 to $20 generally entitles a user to establish a dial-up connection to the network for a specified number of hours.

At Montgomery Ward, a monthly $3.49 fee entitles members to 10 percent off all nonsale items every Tuesday.

(The fee entitles the client to a certificate and a photo.)

Membership: Free to the general public; $10 annual fee also entitles you to basketball, weight room, aerobics.

However, if the joining fee entitles the member to different benefits, you must, where appropriate, account for VAT based on the liability of those benefits.

That pre-entrance fee entitles you to a seat on an old school bus with all of the windows missing for the 20 minute drive to the site itself.