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Date: Thu, 29 Jun 2017 07:40:24 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: The More Things Change in AP
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    Widespread AP Issues and Some Solutions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Widespread AP Issues and Some Solutions
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
You know that old saying, the more things change the more they stay the same, well
when it comes to AP, it needs to be amended. And we have the hard numbers to back
up this assertion. The more accurate saying would be: The more things change the
 more they stay the same plus we have new headaches.
I'm basing this claim on two surveys conducted by AP Now last year. The first was
on invoice handling and the second on travel and entertainment. The problem experienced
by most of our survey participants when it came to invoice handling was slow internal
approvals. And the biggest expense reporting headache was missing or illegible receipts.
When I saw the results I wanted to scream. These are the very same issues we had
 twenty years ago.
And of course, there are new headaches. In the invoice arena we now have to deal
 with a deluge of duplicate copies of invoices and with expense reporting the new
app-related services (Uber etc.) and gift cards on expense reports, to name a few.
Invoice Tip: Tired of those folks who sit on invoices for weeks on end not returning
them with their approval noted? Keep track of all early payment discounts that were
lost due to tardy approvals. Then tally the amounts per approver and publish the
 list regularly. This might not make you popular, but it will help eliminate the
 problem. You can warn offenders this will happen, if you are feeling kindly.
Expense Reporting Tip: What's the best way to identify employees who are buying 
gift cards for personal use when they have a business meal? Require the detailed
 meal receipt in addition to the full receipt including the tip. Hopefully, your
 employees are smart enough not to put a gift card on a business meal if they know
the detailed meal receipt will be turned in.
Resources: To address the common problems the majority of our readers continue to
face, AP Now has created two new webinars. The first, Invoice Handling Problems:
 How Best Practice Organizations Address Them will be held on September 14. You 
can get information about it here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPefpgKFn0WbGrvbVAo89k1LAz8boFqFCxY_rO6Lik0QYOWQMwVqackphlQXJDcg32H2dXfJEQeRALXZ4pUF3eiaYxqPjRlDimb_-i1nWIng-AhCAAxF4Nl48UCRK9f77Xp2_bd_fCvW8=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==].
A month later, on October 10th, we'll address Expense Reimbursement Issues New and
Old: How Best Practice Organizations Address Them. You can get information about
 that session here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPRdCu9HcaFgMZFBkmEw3NgCXhAyVk6oWHhnPM9wlaU7gIUrjU5dvH1BSLTIkWukieqUNVWoFvIYLztOVxqJI3uwe5hrOdGmaAm7QZCxBamNu8UxBpvAAqiPUNcUK3D_VOyckwgJRvdNU=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==].
Both are included in our webinar [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6vrNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY03cxSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh78=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
and platinum [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6nIg3pEoJ3BrFH2Y9rRDrDPRYsNORcLRzXF1MIsL1CYX-Swjbnq8QD3gT6cS9vkZISanN0I_M3-TgF_8lG6FP-gzZ9lrAid3Rui0OMvcXsZTEnclIfArbpDljI6HwpjRVgGWuvGzZj6lCyDB_W-JRL4=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
memberships.
Symposium News: The issue of 1099 manuals will be covered extensively by Sandy Champion
during at the Philadelphia Payment Fraud Symposium and Workshops. We'll also look
at Travel and Entertainment Policies and P-card Policies (by Robin Anderson) in 
addition to the AP Manual. Details about the Workshop here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1SLAIu2yPLYeiLfagcF9DKbKuByp823POQC_4O0CFMnvYqJlR-vhdp7ckXu1kYhpdRBfWiGkTHEYrUMmB4f4TQT0-OgaJYHitK0cuIicT5CKsyvAJJumismkesDAmbQwXy2rXSxC24OL-6OBU=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
and about the entire Symposium here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6mgZ09ZFXR38QUUP7A4OYovHljG9tIaXtbcfip108YwySLkiL304ZCnQCw8jaAmtxEq0OrI-yRus4ZlJAoTLrJ0eNG3ggGNCQpqrTfnnf9E-43zrB3f-G-suveVN8P2R_q0WsuT2himHwhyiF2OVBVs=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==];
there are seats still available.
Upcoming AP Now Webinars
(They are included in our webinar [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6vrNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY03cxSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh78=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBpv49p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF7vmQ1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]memberships.)

* Creating an Effective Accounts Payable Policy and Procedures Manual [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6nIg3pEoJ3BrYAb1UbOQsaE_06OBhHRowr1JKGZ8Ky9yOx_dlpQcuKdZwxt-tJeJcsCHK2NAshVxpoDX7AsuHuU5IT8TPwK9LBqukvvC920UMWHABoqD9hduSCX5F0KB733w34Hl8ASjNJ3L8ASDVOw=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
July 12
* What Every Professional Needs to Know about Electronic Payment Fraud [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6smKVn8cfto15wGgU0AArYOwIgzx7Q-GmZ8scwpAeDs7iLsMbdcqc1RdhTJwHff5TQMjFAhCdIanoQdtHf9M2emlolAIdIq5DgYW3pBuBCJenLvaGje9z-BRk6MpQusgJ909JbK80ZjFo5-reVNpjGg=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
(including ACH Fraud) July 26
* Travel & Entertainment Shenanigans [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pUNi6Y69RRzxyRDiRKf9Tdx9PUNRA95Ld0kT60WUCIjq_6DBsCrmV6J4709YAO5u-BREI6_hiyv_b56i2tqVzgMXEPFKxAw8roInufr-hJ3DpkkOoeJ8YUXxheC6R7lTwF9YkF94r53jwwRO-nIk_Y=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]:
Games Employees Play and How to Stop Them August 9
* Developing Issues: Making ACH Payments [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPKV8dqKtd2m0R5n6g2u0OaRIIYbHWNEERwjJLbM2CK6ZFo110oFtfU1XK2kEUuKNGIYwigD8f1CBItk32Zp2Ratr9AB072lcVmOfv0NC_9szichnW9Wcn_yykAg6dzAVmgsaWsJJ_-3Q=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]:
A Best Practice Approach August 16
* Invoice Handling Problems [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPefpgKFn0WbGrvbVAo89k1LAz8boFqFCxY_rO6Lik0QYOWQMwVqackphlQXJDcg32H2dXfJEQeRALXZ4pUF3eiaYxqPjRlDimb_-i1nWIng-AhCAAxF4Nl48UCRK9f77Xp2_bd_fCvW8=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]:
How Best Practice Organizations Address Them September 14
* B Notices [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6hR9_ugPIR4Tq26DH-zUAY1SqeLNW5pW1kmy2p0kGnFNmSH3i4P5rMOeLMwOisgx5tK1oYEiPWbOKjzj5zVA7P1mvl0L3TNsV8F4KkoC3T3DSSR9cWuFacLbzl4Rv8RfdbTdgGZG37IedCSsi-glNQo=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
September 19
* Expense Reimbursement Issues New and Old [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPRdCu9HcaFgMZFBkmEw3NgCXhAyVk6oWHhnPM9wlaU7gIUrjU5dvH1BSLTIkWukieqUNVWoFvIYLztOVxqJI3uwe5hrOdGmaAm7QZCxBamNu8UxBpvAAqiPUNcUK3D_VOyckwgJRvdNU=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]:
How Best Practice Organizations Address Them October 10
* Second October topic TBA
* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6gZ8qFVkB8RJnlF3JQ0tk5PkEL7GzHTGYW_zuIE459THTyHQR5lJvQTxes6zq0_mSBPPpubfCB1oHjx8ipiWlRDdHX8cB1gUjQ2V9RMZ2foOM1YtCLtX0s-hcGhPaP0hEQKZEUAhqzMIvv9sQ4Y0sAA=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
November 9
* Developing Issues: T&E Policy Survey Results November 14
* Fraud Prevention Best Practices December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6gZ8qFVkB8RJF2wRn5wETrqFUCoxSZe52FNKSXwZwWWyjiffHkNDl1o6cgK2j2J0OvwqKUf8EnCbQx2tLEMlZOM3EYp38YWPglByaNElm5L9FNn22MWtXg794ev8iRniP2bm75k7iI0UNQ_AN9aT6z8=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
December 13
Other Upcoming Programs

* Payment Fraud Prevention Symposium + Workshops We'll be in Philadelphia on July
13-14.See the details for the Symposium here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6mgZ09ZFXR38x-h9Wee4PFdWAWKUxAu5IJtYMWOhADumdtt_zweQxqt3c0NpIv_PueHQExnnJ_ftROsinMth_D52ZFA5vvhli6aKMFzYTtjGngZCv3Z8g_GuGzHiw_mJw-MFdSMVuR6XQAd0ehK4-Zw=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==],
the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1SLAIu4wfYF0G5_3x6F0chPlsww9y7CdC2wJzdHGwQAqJGCWelqg1cwaeBQjxX0RS8dYvPr9pBWqK65xUZ9YDMP8ugIIOL67-Hrb_hCFxEljzxQlgRhUqhBHJO1wSRT04SdECsBLqksaXUVZ4=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==],
and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1SLAIu2yPLYeiLfagcF9DKbKuByp823POQC_4O0CFMnvYqJlR-vhdp7ckXu1kYhpdRBfWiGkTHEYrUMmB4f4TQT0-OgaJYHitK0cuIicT5CKsyvAJJumismkesDAmbQwXy2rXSxC24OL-6OBU=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==].
You can register for all three here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6mgZ09ZFXR38QUUP7A4OYovHljG9tIaXtbcfip108YwySLkiL304ZCnQCw8jaAmtxEq0OrI-yRus4ZlJAoTLrJ0eNG3ggGNCQpqrTfnnf9E-43zrB3f-G-suveVN8P2R_q0WsuT2himHwhyiF2OVBVs=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
(and save $200).
* 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.

You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6uTR7Mx_mtxX1RA-_FOPH0ZWCBd9pfcQGQ3rVp8pIlFzrskIRWVsNqm9x0odE7mlbtEvBpHacfn0ijwgfoUAUPXa7i4tRsQp6H8zrn9Kutg70OD114Sn9YXOmKH5pJ0ZXQZ1gl0SeXZip5bAm0TnxDM=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPKo2Iq1Zrleu-ONCXpLNaujsuwlXW1M3PX8BMtFPfD-AWSvbyU3VH0wV2RPla9JnFNp24efTwech-MeTcFdzM2XFKMXBMhJc9r2d-bs7N5xQQ-u1KL8_RVgcWnKztW76nU7HV4RaPZBdkWeop84RRdg==&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
October 26, December 5 and Any Time Viewing after October 27 Reduced rates for webinar
and platinum members; email publisher@ap-now.com [mailto:publisher@ap-now.com] for
details
*
Form 1042-S and 1042 Reporting e-Workshop [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ru-Y5w6ShYXAL69zgMxeci5BzRpq3OA1n2Nq01-GaFrhj4eijLUYDJHQwEDTJiL_r_WqAm3F-X1Ou9ylj3C7ebrbYTCUvR0aqwN2AP0r6NZd-tbwq93C_BjWQTCn2eiU8QjHiq4RfpSpr5OPldcF_k=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
December 6 and Any Time Viewing after December 7 Reduced rates for webinar and platinum
members; email publisher@ap-now.com [mailto:publisher@ap-now.com] for details
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

* Newsletter [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pH6_P9d1wt6J0EqepaxMSte9NFWltSW4itXOohR3CYLLYe0Y7be1jQcknE4wT1EpAq9E8kLG-OJMFu0v2QWubTXbmxqaPWQJ24AAp_-ZIuma1QL6Aw_19R2UU9TC6TU4b2rR2INGCzWt2tB7y3JBjdV1aoNPJYazKfLEm7_SvsiY1VEK9dE46MZsyfVneueVw==&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
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* Porta [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBpv49p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF7vmQ1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]l
- Newsletter (as described above)+ access to database filled with articles, tips
 and diagnostic checklists
* Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6vrNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY03cxSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh78=&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]-
All AP Now's one-hour webinars (2 per month except January when there's only one)
* Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tCr2qtPnuFsg_zCm6kTpPCWocQMGkqLhu8qCB-iBSYFHV8mKQS9SQA_4jHE9hBsK-NraNL-BcDionm9U3fadFT5NfsbHtGa6DQMzeIBCkOkB0Di-7OYJFwREddpLfYI0RIQdHNntPXu&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]
- 25  one-hour webcasts available for viewing at your convenience
* Platinum  [http://r20.rs6.net/tn.jsp?f=001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBpv49p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF7vmQ1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=dGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA==&ch=1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw==]-
Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass
P.S. Please feel free to forward this to any colleagues or friends who work in or
are responsible for the accounts payable function. We appreciate your doing so. 
[http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1128275571480&ea=kathleen%40transocean.com]
P.P.S. If you need to contact us, please do not reply to this.  Please write us 
instead atpublisher@ap-now.com [mailto:publisher@ap-now.com]
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=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;=
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ng><span style=3D"line-height:115%;font-family:Verdana, sans-serif;"><stron=
g><span style=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;san=
s-serif&quot;;"><strong><span style=3D"line-height:115%;font-family:&quot;V=
erdana&quot;,&quot;sans-serif&quot;;"><strong><span style=3D"font-family:&q=
uot;Verdana&quot;,&quot;sans-serif&quot;;"><strong><strong><strong><strong>=
<b><span style=3D"line-height:115%;font-family:&quot;Verdana&quot;,&quot;sa=
ns-serif&quot;;"><strong>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span style=3D"color:rgb=
(0, 136, 135);font-size:12pt;"><strong><span style=3D"line-height:115%;font=
-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">Widespread AP Issues a=
nd Some Solutions</span></strong></span>&nbsp;</div>
</div>
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pan></strong></span></strong></span></strong></span></div>
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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">&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>
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-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">&nbsp=
;</span></div>
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</td></tr></table>       =20
                <table border=3D"0" width=3D"100%" cellpadding=3D"5" cellsp=
acing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td style=3D"color:#333333;fon=
t-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';">You know that old=
 saying, the more things change the more they stay the same, well when it c=
omes to AP, it needs to be amended. And we have the hard numbers to back up=
 this assertion. The more accurate saying would be: The more things change =
the more they stay the same plus we have new headaches.<br /><br /></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';">I'm basing this c=
laim on two surveys conducted by AP Now last year. The first was on invoice=
 handling and the second on travel and entertainment. The problem experienc=
ed by most of our survey participants when it came to invoice handling was =
slow internal approvals. And the biggest expense reporting headache was mis=
sing or illegible receipts. When I saw the results I wanted to scream. Thes=
e are the very same issues we had twenty years ago. </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';"><br />And of cour=
se, there are new headaches. In the invoice arena we now have to deal with =
a deluge of duplicate copies of invoices and with expense reporting the new=
 app-related services (Uber etc.) and gift cards on expense reports, to nam=
e a few. </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"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Invoice Tip</b></span><span style=3D"font-size:10.0pt;line-height:115=
%;font-family:'Verdana','sans-serif';">: Tired of those folks who sit on in=
voices for weeks on end not returning them with their approval noted? Keep =
track of all early payment discounts that were lost due to tardy approvals.=
 Then tally the amounts per approver and publish the list regularly. This m=
ight not make you popular, but it will help eliminate the problem. You can =
warn offenders this will happen, if you are feeling kindly.</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"color:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Expense Reporting Tip</b></span><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">: What's the best way to i=
dentify employees who are buying gift cards for personal use when they have=
 a business meal? Require the detailed meal receipt in addition to the full=
 receipt including the tip. <i>Hopefully</i>, your employees are smart enou=
gh not to put a gift card on a business meal if they know the detailed meal=
 receipt will be turned in. </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"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Resources</b></span><span style=3D"font-size:10.0pt;line-height:115%;=
font-family:'Verdana','sans-serif';">: To address the common problems the m=
ajority of our readers continue to face, AP Now has created two new webinar=
s. The first, Invoice Handling Problems: How Best Practice Organizations Ad=
dress Them will be held on September 14. You can get information about it <=
a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHli=
XlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPefpgKFn0WbGrvbVAo89k1LAz8boF=
qFCxY_rO6Lik0QYOWQMwVqackphlQXJDcg32H2dXfJEQeRALXZ4pUF3eiaYxqPjRlDimb_-i1nW=
Ing-AhCAAxF4Nl48UCRK9f77Xp2_bd_fCvW8=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6I=
CDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msf=
QtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item117.cfm" ta=
rget=3D"_blank">here</a>. </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';"><br />A month lat=
er, on October 10<sup>th</sup>, we'll address Expense Reimbursement Issues =
New and Old: How Best Practice Organizations Address Them. You can get info=
rmation about that session <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtP=
RdCu9HcaFgMZFBkmEw3NgCXhAyVk6oWHhnPM9wlaU7gIUrjU5dvH1BSLTIkWukieqUNVWoFvIYL=
ztOVxqJI3uwe5hrOdGmaAm7QZCxBamNu8UxBpvAAqiPUNcUK3D_VOyckwgJRvdNU=3D&c=3DdGA=
RlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U=
07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.=
com/products/item116.cfm" target=3D"_blank">here</a>. </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';"><br />Both are </=
span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">included in our </span><a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv=
6vrNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY0=
3cxSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh7=
8=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D=
1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http:/=
/www.ap-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color=
:blue;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';=
">webinar</span></a><span style=3D"font-size:10.0pt;line-height:115%;font-f=
amily:'Verdana','sans-serif';"> and </span><a shape=3D"rect" href=3D"http:/=
/r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3=
wrsv6nIg3pEoJ3BrFH2Y9rRDrDPRYsNORcLRzXF1MIsL1CYX-Swjbnq8QD3gT6cS9vkZISanN0I=
_M3-TgF_8lG6FP-gzZ9lrAid3Rui0OMvcXsZTEnclIfArbpDljI6HwpjRVgGWuvGzZj6lCyDB_W=
-JRL4=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&c=
h=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"ht=
tp://www.ap-now.com/products/item5.cfm" target=3D"_blank"><span style=3D"co=
lor:blue;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-seri=
f';">platinum</span></a><span style=3D"font-size:10.0pt;line-height:115%;fo=
nt-family:'Verdana','sans-serif';"> memberships.</span></div>
<br /><div style=3D"color:black;font-weight:normal;font-family:Times-New-Ro=
man;margin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#=
7030a0;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif'=
;"><b>Symposium News</b></span><span style=3D"font-size:10.0pt;line-height:=
115%;font-family:'Verdana','sans-serif';">: The issue of 1099 manuals will =
be covered extensively by Sandy Champion during at the Philadelphia Payment=
 Fraud Symposium and Workshops. We'll also look at Travel and Entertainment=
 Policies and P-card Policies (by Robin Anderson) in addition to the AP Man=
ual. Details about the Workshop <a shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1=
SLAIu2yPLYeiLfagcF9DKbKuByp823POQC_4O0CFMnvYqJlR-vhdp7ckXu1kYhpdRBfWiGkTHEY=
rUMmB4f4TQT0-OgaJYHitK0cuIicT5CKsyvAJJumismkesDAmbQwXy2rXSxC24OL-6OBU=3D&c=
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qyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.a=
p-now.com/products/item91.cfm" target=3D"_blank">here</a> and about the ent=
ire Symposium <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-=
r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6mgZ09ZFXR38QUUP7A4OYovHl=
jG9tIaXtbcfip108YwySLkiL304ZCnQCw8jaAmtxEq0OrI-yRus4ZlJAoTLrJ0eNG3ggGNCQpqr=
Tfnnf9E-43zrB3f-G-suveVN8P2R_q0WsuT2himHwhyiF2OVBVs=3D&c=3DdGARlU5Jg3QRV1FZ=
IapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mc=
jl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/=
item92.cfm" target=3D"_blank">here</a>; there are seats still available. </=
span></div><br /><div style=3D"color:black;font-weight:normal;font-family:T=
imes-New-Roman;margin-top:0;font-style:normal;text-align:left;">
<div><span style=3D"color:#0067ce;font-size:10pt;font-family:&quot;Verdana&=
quot;,&quot;sans-serif&quot;;"><strong>Upcoming AP Now Webinars </strong></=
span><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 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>
<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';">(They=
 are included in our </span><span style=3D"color:#0067ce;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"><a href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6=
vrNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY03=
cxSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh78=
=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1=
EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span>=
webinar</span></a><span> and <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-=
r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBp=
v49p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF=
7vmQ1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6=
ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1ms=
fQtHe7LJ91C4nkw=3D=3D" shape=3D"rect" alt=3D"https://www.ap-now.com/public/=
5.cfm" target=3D"_blank">platinum </a></span><span style=3D"color:black;fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">members=
hips.</span></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">)</span></div>
</strong></span></div>
</div>
</span></div>
</div><div style=3D"color:#000000;font-weight:normal;font-family:Times-New-=
Roman;margin-top:0px;font-style:normal;text-align:left;">
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6nIg3pEoJ3BrYAb1UbOQ=
saE_06OBhHRowr1JKGZ8Ky9yOx_dlpQcuKdZwxt-tJeJcsCHK2NAshVxpoDX7AsuHuU5IT8TPwK=
9LBqukvvC920UMWHABoqD9hduSCX5F0KB733w34Hl8ASjNJ3L8ASDVOw=3D&c=3DdGARlU5Jg3Q=
RV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1w=
wt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/prod=
ucts/item82.cfm" target=3D"_blank">Creating an Effective Accounts Payable P=
olicy and Procedures Manual</a> July 12</span></li><li><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm=
4ozZyn0HXjqFSt9SXgANSLf3wrsv6smKVn8cfto15wGgU0AArYOwIgzx7Q-GmZ8scwpAeDs7iLs=
Mbdcqc1RdhTJwHff5TQMjFAhCdIanoQdtHf9M2emlolAIdIq5DgYW3pBuBCJenLvaGje9z-BRk6=
MpQusgJ909JbK80ZjFo5-reVNpjGg=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumV=
DWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ=
91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item37.cfm" target=3D"=
_blank">What Every Professional Needs to Know about Electronic Payment Frau=
d</a> (including ACH Fraud) July 26 </span></li><li><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZ=
yn0HXjqFSt9SXgANSLf3wrsv6pUNi6Y69RRzxyRDiRKf9Tdx9PUNRA95Ld0kT60WUCIjq_6DBsC=
rmV6J4709YAO5u-BREI6_hiyv_b56i2tqVzgMXEPFKxAw8roInufr-hJ3DpkkOoeJ8YUXxheC6R=
7lTwF9YkF94r53jwwRO-nIk_Y=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAO=
WoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4=
nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item40.cfm" target=3D"_bla=
nk">Travel & Entertainment Shenanigans</a>: Games Employees Play and How to=
 Stop Them August 9 </span></li><li><span style=3D"font-size:10.0pt;line-he=
ight:115%;font-family:'Verdana','sans-serif';"><a shape=3D"rect" href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgAN=
SLf3wrsv6tBVvxCu4mtPKV8dqKtd2m0R5n6g2u0OaRIIYbHWNEERwjJLbM2CK6ZFo110oFtfU1X=
K2kEUuKNGIYwigD8f1CBItk32Zp2Ratr9AB072lcVmOfv0NC_9szichnW9Wcn_yykAg6dzAVmgs=
aWsJJ_-3Q=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=
=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=
=3D"http://www.ap-now.com/products/item115.cfm" target=3D"_blank">Developin=
g Issues: Making ACH Payments</a>: A Best Practice Approach August 16 </spa=
n></li><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Ve=
rdana','sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPefpgK=
Fn0WbGrvbVAo89k1LAz8boFqFCxY_rO6Lik0QYOWQMwVqackphlQXJDcg32H2dXfJEQeRALXZ4p=
UF3eiaYxqPjRlDimb_-i1nWIng-AhCAAxF4Nl48UCRK9f77Xp2_bd_fCvW8=3D&c=3DdGARlU5J=
g3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPO=
z1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item117.cfm" target=3D"_blank">Invoice Handling Problems</a>: How B=
est Practice Organizations Address Them September 14 </span></li><li><span =
style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-seri=
f';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kL=
qEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6hR9_ugPIR4Tq26DH-zUAY1SqeLNW5pW1k=
my2p0kGnFNmSH3i4P5rMOeLMwOisgx5tK1oYEiPWbOKjzj5zVA7P1mvl0L3TNsV8F4KkoC3T3DS=
SR9cWuFacLbzl4Rv8RfdbTdgGZG37IedCSsi-glNQo=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs=
20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJ=
be1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item48.cf=
m" target=3D"_blank">B Notices</a> September 19</span></li><li><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHl=
iXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPRdCu9HcaFgMZFBkmEw3NgCXhAyV=
k6oWHhnPM9wlaU7gIUrjU5dvH1BSLTIkWukieqUNVWoFvIYLztOVxqJI3uwe5hrOdGmaAm7QZCx=
BamNu8UxBpvAAqiPUNcUK3D_VOyckwgJRvdNU=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6=
ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1ms=
fQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item116.cfm" t=
arget=3D"_blank">Expense Reimbursement Issues New and Old</a>: How Best Pra=
ctice Organizations Address Them October 10</span></li><li><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Secon=
d October topic TBA</span></li><li><span style=3D"font-size:10.0pt;line-hei=
ght:115%;font-family:'Verdana','sans-serif';"><a shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANS=
Lf3wrsv6gZ8qFVkB8RJnlF3JQ0tk5PkEL7GzHTGYW_zuIE459THTyHQR5lJvQTxes6zq0_mSBPP=
pubfCB1oHjx8ipiWlRDdHX8cB1gUjQ2V9RMZ2foOM1YtCLtX0s-hcGhPaP0hEQKZEUAhqzMIvv9=
sQ4Y0sAA=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=
=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=
=3D"http://www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 Basic=
s</a> November 9</span></li><li><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">Developing Issues: T&E Policy Su=
rvey Results November 14</span></li><li><span style=3D"font-size:10.0pt;lin=
e-height:115%;font-family:'Verdana','sans-serif';">Fraud Prevention Best Pr=
actices December 7</span></li><li><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';"><a shape=3D"rect" href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSL=
f3wrsv6gZ8qFVkB8RJF2wRn5wETrqFUCoxSZe52FNKSXwZwWWyjiffHkNDl1o6cgK2j2J0OvwqK=
Uf8EnCbQx2tLEMlZOM3EYp38YWPglByaNElm5L9FNn22MWtXg794ev8iRniP2bm75k7iI0UNQ_A=
N9aT6z8=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D=
&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"=
http://www.ap-now.com/products/item60.cfm" target=3D"_blank">Creating an Ef=
fective and Efficient Travel and Entertainment Expense Reimbursement Policy=
</a> December 13</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" href=3D"http://www=
.ap-now.com/products/item39.cfm" shape=3D"rect" linktype=3D"1" target=3D"_b=
lank">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">=
<b>Other Upcoming Programs</b></span></div>
</span></div>
</div><ul><li style=3D"color:#333333;"><strong>Payment Fraud Prevention Sym=
posium + Workshops</strong>&nbsp; <span style=3D"font-size:10.0pt;font-fami=
ly:'Verdana','sans-serif';">We'll be in Philadelphia on July 13-14.</span><=
span style=3D"font-size:10.0pt;font-family:'Verdana','sans-serif';">See the=
 details for the Symposium <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6mgZ09ZFXR38=
x-h9Wee4PFdWAWKUxAu5IJtYMWOhADumdtt_zweQxqt3c0NpIv_PueHQExnnJ_ftROsinMth_D5=
2ZFA5vvhli6aKMFzYTtjGngZCv3Z8g_GuGzHiw_mJw-MFdSMVuR6XQAd0ehK4-Zw=3D&c=3DdGA=
RlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U=
07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.=
com/products/item89.cfm" target=3D"_blank">here</a>, the T&E workshop <a sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZ=
rEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1SLAIu4wfYF0G5_3x6F0chPlsww9y7CdC2wJzd=
HGwQAqJGCWelqg1cwaeBQjxX0RS8dYvPr9pBWqK65xUZ9YDMP8ugIIOL67-Hrb_hCFxEljzxQlg=
RhUqhBHJO1wSRT04SdECsBLqksaXUVZ4=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwr=
umVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe=
7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item90.cfm" target=
=3D"_blank">here</a>, and the Policy & Procedures Manual Workshop <a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm=
4ozZyn0HXjqFSt9SXgANSLf3wrsv6ku-Jl1SLAIu2yPLYeiLfagcF9DKbKuByp823POQC_4O0CF=
MnvYqJlR-vhdp7ckXu1kYhpdRBfWiGkTHEYrUMmB4f4TQT0-OgaJYHitK0cuIicT5CKsyvAJJum=
ismkesDAmbQwXy2rXSxC24OL-6OBU=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumV=
DWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ=
91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item91.cfm" target=3D"=
_blank">here</a>. You can register for all three <a shape=3D"rect" href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXg=
ANSLf3wrsv6mgZ09ZFXR38QUUP7A4OYovHljG9tIaXtbcfip108YwySLkiL304ZCnQCw8jaAmtx=
Eq0OrI-yRus4ZlJAoTLrJ0eNG3ggGNCQpqrTfnnf9E-43zrB3f-G-suveVN8P2R_q0WsuT2himH=
whyiF2OVBVs=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=
=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item92.cfm" target=3D"_blank">here</a>=
 (and save $200).</span></li><li style=3D"color:#333333;"><span style=3D"fo=
nt-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><stron=
g>Accounts Payable Best Practice Certificate Program</strong> - a self-stud=
y, go-at-your-own-pace, take-the-exam-at-your-convenience 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 shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn=
0HXjqFSt9SXgANSLf3wrsv6uTR7Mx_mtxX1RA-_FOPH0ZWCBd9pfcQGQ3rVp8pIlFzrskIRWVsN=
qm9x0odE7mlbtEvBpHacfn0ijwgfoUAUPXa7i4tRsQp6H8zrn9Kutg70OD114Sn9YXOmKH5pJ0Z=
XQZ1gl0SeXZip5bAm0TnxDM=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWo=
SI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nk=
w=3D=3D" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank=
">here</a>. <em>Enroll your entire department</em>; group rates available. =
Contact publisher@ap-now.com for details.</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"color:black;font-si=
ze:10pt;line-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&q=
uot;;">
<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';"><strong><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm=
4ozZyn0HXjqFSt9SXgANSLf3wrsv6tBVvxCu4mtPKo2Iq1Zrleu-ONCXpLNaujsuwlXW1M3PX8B=
MtFPfD-AWSvbyU3VH0wV2RPla9JnFNp24efTwech-MeTcFdzM2XFKMXBMhJc9r2d-bs7N5xQQ-u=
1KL8_RVgcWnKztW76nU7HV4RaPZBdkWeop84RRdg=3D=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhR=
s20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEo=
Jbe1msfQtHe7LJ91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/1099-eWo=
rkshops.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, De=
cember 5 and Any Time Viewing after October 27 Reduced rates for webinar an=
d platinum members; email <a shape=3D"rect" href=3D"mailto:publisher@ap-now=
.com" target=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></li><li style=3D"color:#000000;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<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';"><strong><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm=
4ozZyn0HXjqFSt9SXgANSLf3wrsv6ru-Y5w6ShYXAL69zgMxeci5BzRpq3OA1n2Nq01-GaFrhj4=
eijLUYDJHQwEDTJiL_r_WqAm3F-X1Ou9ylj3C7ebrbYTCUvR0aqwN2AP0r6NZd-tbwq93C_BjWQ=
TCn2eiU8QjHiq4RfpSpr5OPldcF_k=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumV=
DWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ=
91C4nkw=3D=3D" alt=3D"http://www.ap-now.com/products/item95.cfm" target=3D"=
_blank">Form 1042-S and 1042 Reporting e-Workshop</a></strong> December 6 a=
nd Any Time Viewing after December 7 Reduced rates for webinar and platinum=
 members; email <a shape=3D"rect" href=3D"mailto:publisher@ap-now.com" targ=
et=3D"_blank">publisher@ap-now.com</a> for details</span></div>
</span></div>
</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" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6oqV09kLq=
EoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pH6_P9d1wt6J0EqepaxMSte9NFWltSW4it=
XOohR3CYLLYe0Y7be1jQcknE4wT1EpAq9E8kLG-OJMFu0v2QWubTXbmxqaPWQJ24AAp_-ZIuma1=
QL6Aw_19R2UU9TC6TU4b2rR2INGCzWt2tB7y3JBjdV1aoNPJYazKfLEm7_SvsiY1VEK9dE46MZs=
yfVneueVw=3D=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=
=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" s=
hape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-P=
ayable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></stron=
g> - Monthly 4-page quick read publication focused on emerging issues impac=
ting the accounts payable and payment function. Subscription now also inclu=
des the March AP Best Practices webinar and the fall AP Recognition Week we=
binar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.=
0pt;font-family:'Arial','sans-serif';"><b><a style=3D"color:blue;text-decor=
ation:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r=
6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBpv=
49p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF7=
vmQ1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6I=
CDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msf=
QtHe7LJ91C4nkw=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"https://www.ap-n=
ow.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 descr=
ibed above)+ access to database filled with articles, tips and diagnostic c=
hecklists &nbsp;</span></li><li style=3D"color:#004db4;"><span style=3D"fon=
t-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6v=
rNnhTMxgkNfV5CrAaG3LQVlDzLQYqjKwWtDuzS2ozTSgjocPOrEWQcsZbquNwWiwv2oTBqCY03c=
xSrqFnE7BhaQRFPEAUtxr1ZOf8feB9oiKCjhAIW53s229vxnW_4dvQ_UsMKRYs2ee5SquVzh78=
=3D&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1=
EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQtHe7LJ91C4nkw=3D=3D" shape=3D"rect"=
 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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1p-r6oqV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6tCr2qtPnuFsg_zCm6kTpP=
CWocQMGkqLhu8qCB-iBSYFHV8mKQS9SQA_4jHE9hBsK-NraNL-BcDionm9U3fadFT5NfsbHtGa6=
DQMzeIBCkOkB0Di-7OYJFwREddpLfYI0RIQdHNntPXu&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20=
HS6ICDwrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe=
1msfQtHe7LJ91C4nkw=3D=3D" 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" href=3D"http://r20.rs6.net/tn.jsp?f=3D001p-r6o=
qV09kLqEoHliXlUZrEm4ozZyn0HXjqFSt9SXgANSLf3wrsv6pg-syUNn-GZ_DQbv_AhJ3qBpv49=
p-GvQj8HSjKH_1jNytPZGFY1Vg4c9PIV9pIbO6bdgdGmiH7XmsRwuUFdyszU67XsnwZVm4DF7vm=
Q1cLIDulrRY25ySvN_GAg6QhyTCArFt87s0F1&c=3DdGARlU5Jg3QRV1FZIapS0dhRs20HS6ICD=
wrumVDWAOWoSI60I3Y1BA=3D=3D&ch=3D1EsNzWqyQt2U07aPOz1wwt9mcjl_hBbEoJbe1msfQt=
He7LJ91C4nkw=3D=3D" shape=3D"rect" 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 shape=3D"rect" =
href=3D"http://ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D112=
8275571480&ea=3Dkathleen%40transocean.com" target=3D"_blank">Please feel fr=
ee to forward this to any colleagues or friends who work in or are responsi=
ble for the accounts payable function. We appreciate your doing so.</a>&nbs=
p;</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 href=3D"mailto:pub=
lisher@ap-now.com" shape=3D"rect" 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;" href=3D"http://ui.constantcontact.c=
om/sa/fwtf.jsp?m=3D1101245055428&a=3D1128275571480&ea=3Dkathleen%40transoce=
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