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Date: Tue, 25 Apr 2017 07:38:42 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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    The Reimbursement Dilemma ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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The Reimbursement Dilemma
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
As the workplace evolves, many companies have issues to deal with that were never
imagined before. And, new issues require new policies. In our recent T&E Best Practices
to Ensure Compliance with IRS Regs webinar, one of the participants asked about 
reimbursing remote workers for expenses incurred traveling to an onsite meeting.
 Specifically, this question was about employees who regularly did not come to the
office, not those who worked from home one or two days a week.
Solution: It was a good question. The IRS is silent on the issue. My gut instinct
was to say that if overnight travel was involved, the company should pick up travel
expenses that were in line with the travel policy. However, if the employee was 
local, then there should be no reimbursement. What do you think? Does your company
have a policy regarding the travel expenses of employees coming to the office? If
so, would you be willing to share it? We'd love to hear what everyone has to say
 on this. Write to publisher@ap-now.com [mailto:publisher@ap-now.com] with the words
"Remote Employees" in the subject line and we'll share all responses with all respondents.
Resource #1: This was not the only good question. We actually had a ton of them,
 focusing on situations, which were anything but run-of-the-mill. The session was
recorded and is available for Anytime Viewing. You can get additional information
about it here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu-qk4im7bjxL2eoUxCQt3NMEel3GN25LbCOwvJt2dTXEa2UWNpMbBppGl6r8SRrDNpsv5Siy4E5mNacZrccfn6WIhHldtKe5if3-ZdV0skHIsNG2EHRF5GvD4yRlBVQZAav-VEjtDBdoPfNG1mejN08=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==].
Access to all 30+ recording is included with Platinum memberships [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvkMfJQWvb6HKedzPfKmKgqQieVAJE5Dx2PEI6b658ZXclhJXVFPGsW2vlphpd2_kQ_b6qXATXaQtX-LbIKu5TdhswwxLYJ56WzwpsaWGk85C77K7W_9Hmyrb-lTT6lrPP&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==].
Resource #2: We will discuss this and other new and unusual expense reimbursement
questions as part of the Travel & Entertainment [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvTmCgo1822WO0cRS-kFZu9nNU4BCFFyIqPD0feIxhs2doGaxvRA0UBC_ILD0tAbgFqrSrAXtKT86pDVUYFSDtPulPpsOI-P1oxuwwsu3KwlL8B8OxRvX6R7G11Dxio6xh4ISSvZ8zp1U=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
Pre-Symposium workshop in Denver in June and Philadelphia in July. You can get information
about it here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvTmCgo1822WO0cRS-kFZu9nNU4BCFFyIqPD0feIxhs2doGaxvRA0UBC_ILD0tAbgFqrSrAXtKT86pDVUYFSDtPulPpsOI-P1oxuwwsu3KwlL8B8OxRvX6R7G11Dxio6xh4ISSvZ8zp1U=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
and the entire Symposium here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvwrD46qf-QFxXljbblTtmDOAqJGoPthH14NQEvx1XPPER92uJoqq-MfDaNfZEuawXBCIOou_TgNR7VQc_pknGHrOH8fKe0DVicXAqKPYaEATnIwhQXMUQx8Jl458ZwdrjngRprP8_7pw=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==].
If you have any reimbursement situations you think I should discuss, please email
publisher@ap-now.com [mailto:publisher@ap-now.com] I hope to see you at one of these
events.
The following webinars [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4HbDUuxEQ9hy5XeoXmm5yghE53_T4qOSGuTjzFInVn6gxTD4rBYP-0-IzzPLwrF9uOvgSvA3sxrbOxmSGjvcD7IKBFAvOwgZuG_ZENO9LB_AmixiQZAKh4bLfbXBoguJMNZhKCKoTkLGXeRPhXErm6g-qgY-8SYFY8T1f3MCzTfjoeScJMh9Aw=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
are also included in our webinar [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhuxrd3NMArZWaiyr9ozEh-eID034Uz7yxnIEsYiH3zmN4d9F2f-hmfQarPHKRf0TVCNAqve-Vw3AjQQvuTWR82lCl9yCgR-rwfkcGdNxRShzjKNBjw3NQN9FpmCq5yKfgRHEmgjuYjLdVLIUvzxFcZTI=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==],
Anytime Viewing [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu6iOk06bIw5GZ-oyZ8tMivxrB9ZND0LXbEdcPAbtDn2XjC1gDsxgb2gbLhz1WdqOR_67CZMWkjS62kl6oMkqwFBwcsL0ITk1Mxye3kngWCgWpM_C_rTf82M-vh_fqbzf5qYSYMGrcXPV&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==],and
platinum [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu1yvIAaDJI7D-UAmFOvMNwYXjXc4Tp59k2QSmgBIKQq6uHJiW69LMp5qeGRqcwwtMVEyW2BrYg34vts3c8KygLMV3XKzyQPeSv2VrfvSJ_qUZpGOiagFdTEXK-k5_vDv-T-jYO4Ie4OHMv86s2yxriU=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
memberships. If you wish to pay by check, download our Order Form  [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4jo-IBu28HZZPWgpG-WlHYR8vE7h6L7rYh-YGAQDomsbriGFAZtuwEqaDt3vIzmhJlTB-C4k1F9mKTjXPcb2720t74KGyOZ9LoWdR7fkPjn5Ro3ruZ4vvv3GR9FxGzHfsDj2DmpH5XBRtWY4BLcV_MqR7T1xj2BcA==&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]here
[http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4jo-IBu28HZZPWgpG-WlHYR8vE7h6L7rYh-YGAQDomsbriGFAZtuwEqaDt3vIzmhJlTB-C4k1F9mKTjXPcb2720t74KGyOZ9LoWdR7fkPjn5Ro3ruZ4vvv3GR9FxGzHfsDj2DmpH5XBRtWY4BLcV_MqR7T1xj2BcA==&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
and write the webinar in on one of the blank lines.
Upcoming AP Now Webinars

* T&E Best Practices to Ensure Compliance with IRS Regs [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu-qk4im7bjxL2eoUxCQt3NMEel3GN25LbCOwvJt2dTXEa2UWNpMbBppGl6r8SRrDNpsv5Siy4E5mNacZrccfn6WIhHldtKe5if3-ZdV0skHIsNG2EHRF5GvD4yRlBVQZAav-VEjtDBdoPfNG1mejN08=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
April 20
* Master Vendor File Best Practices  [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu8T-7TPJud5s_fojIjWR0Q4i_YvMk6mvLLV4h_3ze7e9G1jbn2XQ03n4siISCYTjZOL2_bj0MWvPl3Jv4g6h2PkG9TMYHHbAgCjSq3VKnH_Fwbt9UFoPQco1SGgqVnHuXfbWsRCEV-nh0doUZM7FMmE=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]May
10
* Developing Issues: Payment Attitude Survey Results May24Other Upcoming Programs

* Payment Fraud Prevention Symposium + Workshops We'll be in Philadelphia on July
13-14 and Denver on June 8-9.See the details for the Symposium here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhuz5sgkbEwi2UQHwOU3Qb9AAt8Xv8bAhTZq5S111sYf6FCn1nuXOObTpFoL_N5fVLPsiHlITAvca0vQXcVyzrL4ub5rq-LsGRCUFB5OwF8-BoBWIJyJPQ6bKh3vY_wauQ7d8fhCF1151FarDbAFCS9hw=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==],
the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu9HJWTd6DwzWSY4C0HDrzI_oMee7LzWsUNSlD4oRZzV3vZOvcp2kRBhhU_C2R9FA9glWe_ywMEYYORFdGBcCWqC1fuZwU9ENKVuyrGEa5_rq2QCGj0GSZOw0HgwXguUVdnP7iooY-2jgUFH6lMdoeUc=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==],
and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu9HJWTd6DwzWc2omJHaFT9VGzPIQVYv-nysaHie85rUwmrt2La9IETz3beTyMCMd44eFtnq7oHiXkI4BMx2Y2YTPGDQV8ZzDuno6Bi7lwDuKyIfY4I2hat0xSJMGMARStF9ty9VkcWTwWbEjZD8LBjg=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==].
You can register for all three here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhuz5sgkbEwi2U3_b6ZYZ9JTrIzuIKjHQvsbXnfdCC8oMP8pv2xkNQrl8Q967tDF4PmS976EQAb2cW1H3zscl787UsqiB09WX8Yl3QMxX7UyhRHUn3rE9qXfuBPS1Wl_2kpzt3Mwg5OK_G7Cp4wDc-SxU=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==]
(and save $200).
* P-card Risk Analysis e-Workshop See details about the e-Workshop and/or register
here [http://r20.rs6.net/tn.jsp?f=001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu2wYupTazItZmauYnapSWxeRQY6872a7W-Zp75SQgvcSPua6mJc3U-Ag-NgP8IRBbT9z65MGWR3mFpfTSv87S3yKE-930xehfOmR56_41Kugr9LDFDm-TsW6aM3hEhjXEEVDX-YZUesnqFGyjq5VRGU=&c=2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg==&ch=TR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w==].
* Accounts Payable Best Practice Certificate Program- a self-study, go-at-your-own-pace,
take-the-exam-at-your-convenience program, with no ongoing CPE requirements.

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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
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ng>
<div style=3D"margin-left:0in;"><span style=3D"line-height:115%;font-family=
:&quot;Verdana&quot;,&quot;sans-serif&quot;;">The Reimbursement Dilemma </s=
pan></div>
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;line-height:normal;font-style:normal;text-align:center;" align=3D"center">=
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serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
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-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp;   <img heigh=
t=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" =
width=3D"300" src=3D"http://files.constantcontact.com/4c102576001/da26d5db-=
e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">&nbsp=
;</span></div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left"><strong>Dear Kathleen<br /></=
strong>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">&nbsp;</span>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">As the workplace evolves, many c=
ompanies have issues to deal with that were never imagined before. And, new=
 issues require new policies. In our recent T&E Best Practices to Ensure Co=
mpliance with IRS Regs webinar, one of the participants asked about reimbur=
sing remote workers for expenses incurred traveling to an onsite meeting. S=
pecifically, this question was about employees who regularly did not come t=
o the office, not those who worked from home one or two days a week.</span>=
</div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">
<div><strong><span style=3D"color:#00caee;">Solution</span></strong>: It wa=
s a good question. The IRS is silent on the issue. My gut instinct was to s=
ay that if overnight travel was involved, the company should pick up travel=
 expenses that were in line with the travel policy. However, if the employe=
e was local, then there should be no reimbursement. What do you think? Does=
 your company have a policy regarding the travel expenses of employees comi=
ng to the office? If so, would you be willing to share it? We'd love to hea=
r what everyone has to say on this. Write to <a shape=3D"rect" href=3D"mail=
to:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a> with th=
e words "Remote Employees" in the subject line and we'll share all response=
s with all respondents.</div>
</span></div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
<div style=3D"margin-left:0in;"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">
<div><strong><span style=3D"color:#994ebe;">Resource #1</span></strong>: Th=
is was not the only good question. We actually had a ton of them, focusing =
on situations, which were anything but run-of-the-mill. The session was rec=
orded and is available for Anytime Viewing. You can get additional informat=
ion about it <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLU=
Mb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu-qk4im7bjxL2eoUxCQt3NMEel=
3GN25LbCOwvJt2dTXEa2UWNpMbBppGl6r8SRrDNpsv5Siy4E5mNacZrccfn6WIhHldtKe5if3-Z=
dV0skHIsNG2EHRF5GvD4yRlBVQZAav-VEjtDBdoPfNG1mejN08=3D&c=3D2aKnRCe3mY-SXIOxh=
NWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4l=
eAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"http://www.ap-now.com/products/i=
tem25.cfm" target=3D"_blank">here</a>. Access to all 30+ recording is inclu=
ded with <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-C=
zmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvkMfJQWvb6HKedzPfKm=
KgqQieVAJE5Dx2PEI6b658ZXclhJXVFPGsW2vlphpd2_kQ_b6qXATXaQtX-LbIKu5TdhswwxLYJ=
56WzwpsaWGk85C77K7W_9Hmyrb-lTT6lrPP&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuD=
hyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHf=
Rgk1whX24w=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_bl=
ank">Platinum memberships</a>.<br /><br /></div>
</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">
<div><strong><span style=3D"color:#25e03c;">Resource #2</span></strong>: We=
 will discuss this and other new and unusual expense reimbursement question=
s as part of the <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvTmCgo1822W=
O0cRS-kFZu9nNU4BCFFyIqPD0feIxhs2doGaxvRA0UBC_ILD0tAbgFqrSrAXtKT86pDVUYFSDtP=
ulPpsOI-P1oxuwwsu3KwlL8B8OxRvX6R7G11Dxio6xh4ISSvZ8zp1U=3D&c=3D2aKnRCe3mY-SX=
IOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItq=
Bw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"https://www.ap-now.com/produ=
cts/item90.cfm" target=3D"_blank">Travel & Entertainment</a> Pre-Symposium =
workshop in Denver in June and Philadelphia in July. You can get informatio=
n about it <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb=
-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvTmCgo1822WO0cRS-=
kFZu9nNU4BCFFyIqPD0feIxhs2doGaxvRA0UBC_ILD0tAbgFqrSrAXtKT86pDVUYFSDtPulPpsO=
I-P1oxuwwsu3KwlL8B8OxRvX6R7G11Dxio6xh4ISSvZ8zp1U=3D&c=3D2aKnRCe3mY-SXIOxhNW=
EU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leA=
jY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"https://www.ap-now.com/products/it=
em90.cfm" target=3D"_blank">here</a> and the entire Symposium <a shape=3D"r=
ect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAf=
M6NIeR1LFmCNh2a894fV8zhu338j7geyVvvwrD46qf-QFxXljbblTtmDOAqJGoPthH14NQEvx1X=
PPER92uJoqq-MfDaNfZEuawXBCIOou_TgNR7VQc_pknGHrOH8fKe0DVicXAqKPYaEATnIwhQXMU=
Qx8Jl458ZwdrjngRprP8_7pw=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5=
pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX2=
4w=3D=3D" alt=3D"https://www.ap-now.com/products/item92.cfm" target=3D"_bla=
nk">here</a>. If you have any reimbursement situations you think I should d=
iscuss, please email <a shape=3D"rect" href=3D"mailto:publisher@ap-now.com"=
 target=3D"_blank">publisher@ap-now.com</a> I hope to see you at one of the=
se events.</div>
</span></div>
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','san=
s-serif';"><br />The following <a style=3D"color:blue;text-decoration:under=
line;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_s=
FJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4HbDUuxEQ9hy5XeoXmm5yghE53_T4qOSGuTj=
zFInVn6gxTD4rBYP-0-IzzPLwrF9uOvgSvA3sxrbOxmSGjvcD7IKBFAvOwgZuG_ZENO9LB_Amix=
iQZAKh4bLfbXBoguJMNZhKCKoTkLGXeRPhXErm6g-qgY-8SYFY8T1f3MCzTfjoeScJMh9Aw=3D&=
c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hd=
ooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" shape=3D"rect" lin=
ktype=3D"1" alt=3D"http://www.ap-now.com/products/Upcoming-Accounts-Payable=
-Webinar.cfm" target=3D"_blank">webinars</a> are also included in our&nbsp;=
</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';"><span style=3D"font-size:11.0pt;line-height:115%;font-fam=
ily:'Calibri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhuxrd3NMArZ=
Waiyr9ozEh-eID034Uz7yxnIEsYiH3zmN4d9F2f-hmfQarPHKRf0TVCNAqve-Vw3AjQQvuTWR82=
lCl9yCgR-rwfkcGdNxRShzjKNBjw3NQN9FpmCq5yKfgRHEmgjuYjLdVLIUvzxFcZTI=3D&c=3D2=
aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-x=
A4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"http://www.ap-no=
w.com/products/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.0p=
t;line-height:115%;font-family:'Verdana','sans-serif';">webinar</span></a><=
/span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana=
','sans-serif';">, </span><span style=3D"font-size:11.0pt;line-height:115%;=
font-family:'Calibri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu6=
iOk06bIw5GZ-oyZ8tMivxrB9ZND0LXbEdcPAbtDn2XjC1gDsxgb2gbLhz1WdqOR_67CZMWkjS62=
kl6oMkqwFBwcsL0ITk1Mxye3kngWCgWpM_C_rTf82M-vh_fqbzf5qYSYMGrcXPV&c=3D2aKnRCe=
3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1=
NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"http://www.ap-now.com/=
public/5.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">Anytime Viewing</span></a></span=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';">,and </span><span style=3D"font-size:11.0pt;line-height:115%;fo=
nt-family:'Calibri','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6=
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IAaDJI7D-UAmFOvMNwYXjXc4Tp59k2QSmgBIKQq6uHJiW69LMp5qeGRqcwwtMVEyW2BrYg34vts=
3c8KygLMV3XKzyQPeSv2VrfvSJ_qUZpGOiagFdTEXK-k5_vDv-T-jYO4Ie4OHMv86s2yxriU=3D=
&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5h=
dooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" alt=3D"http://www=
.ap-now.com/products/item45.cfm" target=3D"_blank"><span style=3D"font-size=
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uMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4jo-IBu28HZZPWgpG-WlHYR8vE7h6L7rYh-YGAQDom=
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ize:10.0pt;font-family:'Verdana','sans-serif';">Order Form </span></a><a hr=
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3vIzmhJlTB-C4k1F9mKTjXPcb2720t74KGyOZ9LoWdR7fkPjn5Ro3ruZ4vvv3GR9FxGzHfsDj2D=
mpH5XBRtWY4BLcV_MqR7T1xj2BcA=3D=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDh=
yTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfR=
gk1whX24w=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/00Order-form-A=
P-Now-2017ezdl.pdf" target=3D"_blank"><span style=3D"font-size:10.0pt;font-=
family:'Verdana','sans-serif';">here</span></a><span style=3D"font-size:10.=
0pt;font-family:'Verdana','sans-serif';"> and write the webinar in on one o=
f the blank lines.</span></span></span></div>
</div>
</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00cc00=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nb=
sp;</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Ver=
dana','sans-serif';">&nbsp;</span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#0067ce=
;font-size:10pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><s=
trong>Upcoming AP Now Webinars</strong></span></div>
</span></div>
</span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<div><span style=3D"color:blue ! important;text-decoration:underline ! impo=
rtant;" track=3D"on" shape=3D"rect" href=3D"http://www.ap-now.com/products/=
item39.cfm" linktype=3D"1" target=3D"_blank">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';"><a style=3D"color:blue;text-dec=
oration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001J=
LUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu-qk4im7bjxL2eoUxCQt3NME=
el3GN25LbCOwvJt2dTXEa2UWNpMbBppGl6r8SRrDNpsv5Siy4E5mNacZrccfn6WIhHldtKe5if3=
-ZdV0skHIsNG2EHRF5GvD4yRlBVQZAav-VEjtDBdoPfNG1mejN08=3D&c=3D2aKnRCe3mY-SXIO=
xhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw=
4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"=
http://www.ap-now.com/products/item25.cfm" target=3D"_blank">T&E Best Pract=
ices to Ensure Compliance with IRS Regs</a> April 20</span></li><li style=
=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font-f=
amily:'Verdana','sans-serif';"><a style=3D"color:blue;text-decoration:under=
line;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu8T-7TPJud5s_fojIjWR0Q=
4i_YvMk6mvLLV4h_3ze7e9G1jbn2XQ03n4siISCYTjZOL2_bj0MWvPl3Jv4g6h2PkG9TMYHHbAg=
CjSq3VKnH_Fwbt9UFoPQco1SGgqVnHuXfbWsRCEV-nh0doUZM7FMmE=3D&c=3D2aKnRCe3mY-SX=
IOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItq=
Bw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" linktype=3D"1" alt=3D"http://www.ap=
-now.com/products/item29.cfm" target=3D"_blank">Master Vendor File Best Pra=
ctices </a>May 10</span></li><li style=3D"color:#000000;"><span style=3D"fo=
nt-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Develo=
ping Issues: Payment Attitude Survey Results May24</span></li></ul>
</span><span style=3D"color:#e614c6;font-size:10pt;font-family:&quot;Verdan=
a&quot;,&quot;sans-serif&quot;;"><b>Other Upcoming Programs</b></span><span=
 style=3D"color:blue ! important;" shape=3D"rect" href=3D"http://www.ap-now=
.com/products/item96.cfm" target=3D"_blank">&nbsp;&nbsp; &nbsp;</span></div=
>
</div>
<ul><li style=3D"color:#333333;"><strong>Payment Fraud Prevention Symposium=
 + Workshops</strong>&nbsp; <span style=3D"font-size:10.0pt;font-family:'Ve=
rdana','sans-serif';">We'll be in Philadelphia on July 13-14 and Denver on =
June 8-9.</span><span style=3D"font-size:10.0pt;font-family:'Verdana','sans=
-serif';">See the details for the Symposium <a href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhuz5sgkbEwi=
2UQHwOU3Qb9AAt8Xv8bAhTZq5S111sYf6FCn1nuXOObTpFoL_N5fVLPsiHlITAvca0vQXcVyzrL=
4ub5rq-LsGRCUFB5OwF8-BoBWIJyJPQ6bKh3vY_wauQ7d8fhCF1151FarDbAFCS9hw=3D&c=3D2=
aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-x=
A4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" shape=3D"rect" alt=3D"h=
ttp://www.ap-now.com/products/item89.cfm" target=3D"_blank">here</a>, the T=
&E workshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLh=
EuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu9HJWTd6DwzWSY4C0HDrzI_oMee7LzWsUNSlD4oRZz=
V3vZOvcp2kRBhhU_C2R9FA9glWe_ywMEYYORFdGBcCWqC1fuZwU9ENKVuyrGEa5_rq2QCGj0GSZ=
Ow0HgwXguUVdnP7iooY-2jgUFH6lMdoeUc=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGH=
uDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvo=
HfRgk1whX24w=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/it=
em90.cfm" target=3D"_blank">here</a>, and the Policy & Procedures Manual Wo=
rkshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3=
r7HAfM6NIeR1LFmCNh2a894fV8zhu9HJWTd6DwzWc2omJHaFT9VGzPIQVYv-nysaHie85rUwmrt=
2La9IETz3beTyMCMd44eFtnq7oHiXkI4BMx2Y2YTPGDQV8ZzDuno6Bi7lwDuKyIfY4I2hat0xSJ=
MGMARStF9ty9VkcWTwWbEjZD8LBjg=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyT=
gdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk=
1whX24w=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item91.=
cfm" target=3D"_blank">here</a>. You can register for all three <a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh=
2a894fV8zhuz5sgkbEwi2U3_b6ZYZ9JTrIzuIKjHQvsbXnfdCC8oMP8pv2xkNQrl8Q967tDF4Pm=
S976EQAb2cW1H3zscl787UsqiB09WX8Yl3QMxX7UyhRHUn3rE9qXfuBPS1Wl_2kpzt3Mwg5OK_G=
7Cp4wDc-SxU=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=
=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/item92.cfm" target=3D"_=
blank">here</a> (and save $200).</span></li><li style=3D"color:#333333;"><s=
pan style=3D"font-size:10.0pt;font-family:'Verdana','sans-serif';"><strong>=
P-card Risk Analysis e-Workshop</strong> See details about the e-Workshop a=
nd/or register <a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sF=
JKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu2wYupTazItZmauYnapSWxeRQY6872a7W-Zp75=
SQgvcSPua6mJc3U-Ag-NgP8IRBbT9z65MGWR3mFpfTSv87S3yKE-930xehfOmR56_41Kugr9LDF=
Dm-TsW6aM3hEhjXEEVDX-YZUesnqFGyjq5VRGU=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0l=
RrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5=
MCvoHfRgk1whX24w=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/product=
s/item19.cfm" target=3D"_blank">here</a>.</span></li><li style=3D"color:#33=
3333;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';"><strong>Accounts Payable Best Practice Certificate Progra=
m</strong> - a self-study, go-at-your-own-pace, take-the-exam-at-your-conve=
nience program, with no ongoing CPE requirements.
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">You can get the details about it <a href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a8=
94fV8zhu0Btyogu-vgkDcB0jMoB2N3Xs8Qaqy32Qa_pL_4oVnC0e7ydfuIBhq0Vtozx4Nr1vPxr=
19kpRcT9DpQ04bYO_6-8-VqDuk3eY58-bIOmQGsEJceSu9HQ3OtYn_izhg-UjtyZYpBjTjFA3XO=
fMPdvU3I=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=
=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk">here</a>. <em>Enroll your entire department</em>; group rates available=
. Contact publisher@ap-now.com for details.</span></div>
</span></li></ul>
</td></tr></table>       =20
                =20
                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br /></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br /></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu4HbDUuxEQ9h9nIOPAgq=
sY2Zyx2CBuWX6HTVEMFNES2CHYFIeqMhsqGsI_qMhiM0uQ17Sf-Z5lEm6APU2uxQGLSQaiozY2D=
Gy2_vyT0bDBC7EHGHW0cgDD8grirrQ4gVDahLJxbY79b6lDDd5fEAohvdIqisT42QXtt18eB2IW=
iuCk0FgYIZz5peK3Sms2XJcQ=3D=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgd=
Ka5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1w=
hX24w=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></strong=
> - Monthly 4-page quick read publication focused on emerging issues impact=
ing the accounts payable and payment function. Subscription now also includ=
es the March AP Best Practices webinar and the fall AP Recognition Week web=
inar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.0=
pt;font-family:'Arial','sans-serif';"><b><a style=3D"color:blue;text-decora=
tion:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvv=
kMfJQWvb6HKedzPfKmKgqQieVAJE5Dx2PEI6b658ZXclhJXVFPGsW2vlphpd2_kQ_b6qXATXaQt=
X-LbIKu5TdhswwxLYJ56WzwpsaWGk85C77K7W_9Hmyrb-lTT6lrPP&c=3D2aKnRCe3mY-SXIOxh=
NWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4l=
eAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" linktype=3D"1" alt=3D"https://www.ap-no=
w.com/public/5.cfm" target=3D"_blank">Porta</a>l </b></span><span style=3D"=
font-size:10.0pt;font-family:'Arial','sans-serif';">- Newsletter (as descri=
bed above)+ access to database filled with articles, tips and diagnostic ch=
ecklists &nbsp;</span></li><li style=3D"color:#004db4;"><span style=3D"font=
-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LF=
mCNh2a894fV8zhuxrd3NMArZWaiyr9ozEh-eID034Uz7yxnIEsYiH3zmN4d9F2f-hmfQarPHKRf=
0TVCNAqve-Vw3AjQQvuTWR82lCl9yCgR-rwfkcGdNxRShzjKNBjw3NQN9FpmCq5yKfgRHEmgjuY=
jLdVLIUvzxFcZTI=3D&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kC=
Eg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span =
style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><span style=
=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- All AP Now's one-=
hour webinars (2 per month except January when there's only one) </span></l=
i><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:=
'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:under=
line;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JLUMb-CzmCWb_s=
FJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu6iOk06bIw5GZ-oyZ8tMivxrB9ZND0LXbEdcP=
AbtDn2XjC1gDsxgb2gbLhz1WdqOR_67CZMWkjS62kl6oMkqwFBwcsL0ITk1Mxye3kngWCgWpM_C=
_rTf82M-vh_fqbzf5qYSYMGrcXPV&c=3D2aKnRCe3mY-SXIOxhNWEU5rbVYg0lRrGHuDhyTgdKa=
5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4leAjY9Xyj0Mh5MCvoHfRgk1whX=
24w=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/publi=
c/5.cfm" target=3D"_blank">Anytime Viewing Pass</a></strong> - 25&nbsp; one=
-hour webcasts available for viewing at your convenience</span></li><li sty=
le=3D"color:#004db4;"><strong><span style=3D"font-size:10pt;font-family:&qu=
ot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"color:blue;text-decorat=
ion:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001JLUMb-CzmCWb_sFJKLhEuMs3r7HAfM6NIeR1LFmCNh2a894fV8zhu338j7geyVvvk=
MfJQWvb6HKedzPfKmKgqQieVAJE5Dx2PEI6b658ZXclhJXVFPGsW2vlphpd2_kQ_b6qXATXaQtX=
-LbIKu5TdhswwxLYJ56WzwpsaWGk85C77K7W_9Hmyrb-lTT6lrPP&c=3D2aKnRCe3mY-SXIOxhN=
WEU5rbVYg0lRrGHuDhyTgdKa5pG9gF96kCEg=3D=3D&ch=3DTR5hdooI-xA4Qli1NAMItqBw4le=
AjY9Xyj0Mh5MCvoHfRgk1whX24w=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now=
.com/public/5.cfm" target=3D"_blank">Platinum </a></span></strong>- Newslet=
ter + portal + Webinar Pass and more <span style=3D"color:#000000;">Plus An=
ytime Viewing Pass </span></li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1127763164018&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br /=
>P.P.S. If you need to contact us, please do not reply to this.&nbsp; Pleas=
e write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" hre=
f=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a=
>&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br /><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.co=
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