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    Making Sure Your New Staffers Have the Information They Need ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Making Sure Your New Staffers Have the
Information They Need
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
This time we've got some tips on getting new staffers up to speed as well as an 
interesting reader question regarding stale invoices.
From time to time we hear from managers who have new hires and they are looking 
for some very basic training. Here are some ways to get them up to speed quickly.
Step 1. Adequate training. When the person starts, they need to be shown how to 
do the job. That is obvious. But sometimes this training is only minimal. It might
be that the staff is over-worked, or it might be that the new person doesn't want
to appear inadequate and doesn't ask questions. So, the training is less than it
 might be.
Step 2. Retraining. Go back a few days or a week later and make sure the person 
understood and is doing the job correctly.
Step 3. Set up a mentoring relationship, with a more experienced person partnered
to answer questions posed by the new employee. It might be easier for them to ask
a peer than to ask the manager.
Step 4. Make sure they have a good grasp of the basics of AP. If you suspect, this
is missing, you might want to consider AP Now's Basics of AP Webcast [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdyEc4R3g74fmQpMk23c0kMAqobHpbnnxl0Cr13mOG1f-GlHerv-_bUJ7nn2vXBr3ZmMnvWDPOT6zPub5NtDfAxdjrh7u_T4of8NHOcTWEWVjICPNk2n4MXkmC4xZ2_wCXCutoXTPEGUQt_VZHHtK6sQ=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
or Fundamentals of AP book [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdwcE0qN2X9IIMmo43nta7vyQTvSRCsKOBkKzuro1mkmOrOlGZnpbV9TBHhbAvBTw8TTkWSJNaIsg4oi8LnYJsFbMRhMs1Phps-IXzyIGJsegD-YEF-TEzit3FXjqTG1GOzJGj68bLZ1Ek1CkrhBtR0UAq7Yk7F71BEqbTv5p_D6A8QzIHwmf59UcnBER0djAdA==&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==].
Once they have the basics under their belts, you might want to invest in the 101
 Best Practices book [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdwcE0qN2X9II2hwFFnKAIFMqVfOaAwaMt5BR_tmwPyFqa_z2Ffo8ZTk78VysRIpnUua6dzxiVL3oTwGwadZI4AO1ZJulD0T773BxdFXVXzGgN3HQ3dy1zWYygtJ0Xl0lWELt9qpgrD73RNsUKpPXLpFbM_227gz1LbX_-y-zZbHamlCM5iZi7OsQcEx84Rrjlg==&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
or the AP Best Practice Certificate Program [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT0YYtM5QXQoilHo4UMWS0g9jqmHHQpreLTvR1LaNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAxjng48UbEO5UCkJoEeUn-E3RMTZz-Sx1r9eenaHQX9yhK1luoXwC2c9Nr3j1U=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==].
Group rates are available by emailing publisher@ap-now.com [mailto:publisher@ap-now.com]
Reader Question: We recently received a slew of invoices for work done at our branches
from three years ago! Apparently, the company was undergoing a transition to a new
company and a new accounting system, and it was "discovered" that these invoices
 were never sent to us.
The Problem. The branch management has changed, security tapes are no longer available
and we cannot verify that the work was done. We have asked the late-invoicing company
for more details (i.e., signed work orders, etc.), but to date, we have not had 
a response.
Questions:  Are we in the right to withhold payment?  And, if the requested details
cannot be produced, can we request the invoices be "written off"?
What would you do? Please share your thoughts by email to publisher@ap-now.com [mailto:publisher@ap-now.com].
As always, all respondents will get a report with the comments from other respondents.
Upcoming AP Now Webinars
(They are included in our webinar [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd6aWDw2xb_uPUgOiyGY0csc_-sd9M719bJJq0QJ0qtrDtyWk1oOrA2n683PDjnuSMdI7wxvjsFEG2jBq8Zt4xvROtuAtjqs3sO_y_Cek66hfm-mG4hu13IjGfK-RirLRKqVnLANhQRZ2RSxlgy01Rc8=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_9ECUlesBWSyZC-mD-RRL5hbzyPWy18IUVFlft4iX2n2WVCA3Yo2BVJo1zOx-sBI5Cc81GiUHvEBwseP_zV7-xzUW7KPbiqKHoNJ7pGrVD41FLaRviI6dor6SaktR0f6TtxvlQ1Bliy&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]memberships.)

* Developing Issues: Making ACH Payments [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvKQ9yJFOI4MCMasHAC3UcBcmNqDec618Pm19vgdMlbWa0-BtD7DnUfDD8Un-XLSPYKzs2Za6cBdJiyLhgkej2PrlruGjJkuwNGBAkHpRJvazj3aT0ldf4-TPKTwi2b_pWU1fW4w7y75Fc=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]:
A Best Practice Approach August 16
* Invoice Handling Problems [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvK__cl2jflt8k78FG53_DipbnJFJ8doEMoGBQNPKT5kQIq9PeluZVmRdfxwROkpTGGm74mHhmoL78Mg5NjU8Lx7GnoDF0uPxmLnijpruWxnjwZw_KiTTUrZ7ovSsycsGu6Vv_7IrM_VnU=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]:
How Best Practice Organizations Address Them September 14
* B Notices [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd7zwdvXTW4yboldCp7Y_o_L10ssPzqSY8AVYHw43bqbTzyYYTAADQCg7Sh5wV-dHnfQo-yzFibIjwYVXVqpyiqYZDKgWEJIKWUvbjApuBuuvQ5Ayu1e4sDSXdNXv6yNanP0zH3X8-0UqUAbSUJTk_OU=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
September 19
* Expense Reimbursement Issues New and Old [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvKdjL5aZq-l2g2Ihfvmf8ODp6lXFEXmnwcI8r0zjlGv8lpIuFLoyaokCJiYi7Um-ggSJKyp66r3i4bwCunQaZI1dRPUUdbf7UfkuItEKL4bCPkzIA3bujGEsUYhicsIls0T33Sjewzers=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]:
How Best Practice Organizations Address Them October 10
* Second October topic TBA
* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd9u8ZEw7E_VHJChHLF_2X5E_VgDKSKgjf0YmHtXQ1QtkhKcdcJcW6gAIUCVkIGdBUmusLuhjfHe9CMqAb8DDgkBH_fW0kwCZvPDjEq5S1mnwQYjeFM3UinIY7HDBU8Z5dziAVI4KpuCiqDexedRyk4w=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
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=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd9u8ZEw7E_VHP6lonzgEYcQ2AKDLxedPduo539G3QOKLQ7Eyvy8i2URo0qtPtHjiSWKeRRq1x1CDFsKpo2CuIiJ3puG-GqoGAQGpRxl4Mv-Ij_lEj3Yvp26KT5VWAOen3dKtBz8pUwLdqTpGq5d1MeM=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT0YYtM5QXQoilHo4UMWS0g9jqmHHQpreLTvR1LaNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAxjng48UbEO5UCkJoEeUn-E3RMTZz-Sx1r9eenaHQX9yhK1luoXwC2c9Nr3j1U=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]-
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=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT0YYtM5QXQoilHo4UMWS0g9jqmHHQpreLTvR1LaNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAxjng48UbEO5UCkJoEeUn-E3RMTZz-Sx1r9eenaHQX9yhK1luoXwC2c9Nr3j1U=&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvKh0LjkQPr-OdHKw0ZHTjns0zCeWd0w46_ZfjFPIo9WFJaPPhSSBjowViba3ZEOQcqbz6e5w4TtiiMpC6c6m8nzhJU5pM5bm_BlcsHa9yk4rs5eozjSnxDsVOYixclaAM9iJAD1XZ844idqom68xZ-7A==&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
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
*
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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=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_8CvWGEv4DQT6vfg5jcSvs2HuD4viek05bA7dAAwxb6t0bCftWhhSCoyWsu2ANdBMbBq92Wj4J_kCktrt9IvoJVhmTIlng7J2Y8cq6Q8SFwSUBu3guRBIE8SGPSZIqm89husEUr6k5_Lrf0IJavH29E1yFVpH_R1dYj2dIYcTawPPsKAQcEMmx2RHaKPfFl5A==&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]
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* Porta [http://r20.rs6.net/tn.jsp?f=001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_9ECUlesBWSyZC-mD-RRL5hbzyPWy18IUVFlft4iX2n2WVCA3Yo2BVJo1zOx-sBI5Cc81GiUHvEBwseP_zV7-xzUW7KPbiqKHoNJ7pGrVD41FLaRviI6dor6SaktR0f6TtxvlQ1Bliy&c=0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA==&ch=vJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ==]l
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;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=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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;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 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';">&nbsp; </span><sp=
an style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-s=
erif';">&nbsp;</span><span style=3D"font-size:10.0pt;line-height:115%;font-=
family:'Verdana','sans-serif';">&nbsp;&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div>
<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">This time we've got some tips on getting new staffers up to=
 speed as well as an interesting reader question regarding stale invoices.<=
/span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">From time to time we hear from managers who have new hires =
and they are looking for some very basic training. Here are some ways to ge=
t them up to speed quickly.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>Step 1</strong>. Adequate training. When the person=
 starts, they need to be shown how to do the job. That is obvious. But some=
times this training is only minimal. It might be that the staff is over-wor=
ked, or it might be that the new person doesn't want to appear inadequate a=
nd doesn't ask questions. So, the training is less than it might be.</span>=
</div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>Step 2</strong>. Retraining. Go back a few days or =
a week later and make sure the person understood and is doing the job corre=
ctly.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>Step 3</strong>. Set up a mentoring relationship, w=
ith a more experienced person partnered to answer questions posed by the ne=
w employee. It might be easier for them to ask a peer than to ask the manag=
er.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>Step 4</strong>. Make sure they have a good grasp o=
f the basics of AP. If you suspect, this is missing, you might want to cons=
ider AP Now's <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001WC=
W638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdyEc4R3g74fmQpMk23c0kMAqo=
bHpbnnxl0Cr13mOG1f-GlHerv-_bUJ7nn2vXBr3ZmMnvWDPOT6zPub5NtDfAxdjrh7u_T4of8NH=
OcTWEWVjICPNk2n4MXkmC4xZ2_wCXCutoXTPEGUQt_VZHHtK6sQ=3D&c=3D0eRhEdZ_UOl9vPYv=
H5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj=
6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-now.com/products/=
item120.cfm" target=3D"_blank">Basics of AP Webcast</a> or <a shape=3D"rect=
" href=3D"http://r20.rs6.net/tn.jsp?f=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJh=
GdjZvysPGNLcV7AA4kgrdwcE0qN2X9IIMmo43nta7vyQTvSRCsKOBkKzuro1mkmOrOlGZnpbV9T=
BHhbAvBTw8TTkWSJNaIsg4oi8LnYJsFbMRhMs1Phps-IXzyIGJsegD-YEF-TEzit3FXjqTG1GOz=
JGj68bLZ1Ek1CkrhBtR0UAq7Yk7F71BEqbTv5p_D6A8QzIHwmf59UcnBER0djAdA=3D=3D&c=3D=
0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhv=
IpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-n=
ow.com/products/Fundamentals-of-Accounts-Payable-Book.cfm" target=3D"_blank=
">Fundamentals of AP book</a>. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Once they have the basics under their belts, you might want=
 to invest in the <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdwcE0qN2X9II2hwFFnKAI=
FMqVfOaAwaMt5BR_tmwPyFqa_z2Ffo8ZTk78VysRIpnUua6dzxiVL3oTwGwadZI4AO1ZJulD0T7=
73BxdFXVXzGgN3HQ3dy1zWYygtJ0Xl0lWELt9qpgrD73RNsUKpPXLpFbM_227gz1LbX_-y-zZbH=
amlCM5iZi7OsQcEx84Rrjlg=3D=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaq=
cZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6=
x2UQ=3D=3D" alt=3D"http://www.ap-now.com/products/101-Best-Practices-for-Ac=
counts-Payable-Book.cfm" target=3D"_blank">101 Best Practices book</a> or t=
he <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001WCW638ZJrnQOC=
JmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT0YYtM5QXQoilHo4UMWS0=
g9jqmHHQpreLTvR1LaNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAxjng48UbEO5UCkJoEeUn-=
E3RMTZz-Sx1r9eenaHQX9yhK1luoXwC2c9Nr3j1U=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ=
_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL=
729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-now.com/products/item74.cfm"=
 target=3D"_blank">AP Best Practice Certificate Program</a>. Group rates ar=
e available by emailing <a shape=3D"rect" href=3D"mailto:publisher@ap-now.c=
om" target=3D"_blank">publisher@ap-now.com</a> </span></div>
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Reader Question</b></span><span style=3D"c=
olor:#7030a0;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-=
serif';">: </span><span style=3D"font-size:10.0pt;line-height:115%;font-fam=
ily:'Verdana','sans-serif';">We recently received a slew of invoices for wo=
rk done at our branches from three years ago! Apparently, the company was u=
ndergoing a transition to a new company and a new accounting system, and it=
 was "discovered" that these invoices were never sent to us.</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>The Problem</strong>. The branch management has cha=
nged, security tapes are no longer available and we cannot verify that the =
work was done. We have asked the late-invoicing company for more details (i=
.e., signed work orders, etc.), but to date, we have not had a response.</s=
pan></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><strong>Questions</strong>:&nbsp; Are we in the right to wi=
thhold payment?&nbsp; And, if the requested details cannot be produced, can=
 we request the invoices be "written off"?</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><br /></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">What would you do? Please share your thoughts by email to <=
a shape=3D"rect" href=3D"mailto:publisher@ap-now.com" target=3D"_blank">pub=
lisher@ap-now.com</a>. As always, all respondents will get a report with th=
e comments from other respondents.</span></div>
<br /></div>
</div>
</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;">
<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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd=
6aWDw2xb_uPUgOiyGY0csc_-sd9M719bJJq0QJ0qtrDtyWk1oOrA2n683PDjnuSMdI7wxvjsFEG=
2jBq8Zt4xvROtuAtjqs3sO_y_Cek66hfm-mG4hu13IjGfK-RirLRKqVnLANhQRZ2RSxlgy01Rc8=
=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3Dv=
JoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=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=3D001WC=
W638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_9ECUlesBWSyZC-mD-RRL5hb=
zyPWy18IUVFlft4iX2n2WVCA3Yo2BVJo1zOx-sBI5Cc81GiUHvEBwseP_zV7-xzUW7KPbiqKHoN=
J7pGrVD41FLaRviI6dor6SaktR0f6TtxvlQ1Bliy&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4S=
OS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729=
Fs94Zwp4nw6x2UQ=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 style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';"><a shape=3D"rect" href=3D"http:=
//r20.rs6.net/tn.jsp?f=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7A=
A4kgrd5Zgdkhq4UvKQ9yJFOI4MCMasHAC3UcBcmNqDec618Pm19vgdMlbWa0-BtD7DnUfDD8Un-=
XLSPYKzs2Za6cBdJiyLhgkej2PrlruGjJkuwNGBAkHpRJvazj3aT0ldf4-TPKTwi2b_pWU1fW4w=
7y75Fc=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&=
ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"h=
ttp://www.ap-now.com/products/item115.cfm" target=3D"_blank">Developing Iss=
ues: Making ACH Payments</a>: A Best Practice Approach August 16 </span></l=
i><li style=3D"color:#000000;"><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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4=
kgrd5Zgdkhq4UvK__cl2jflt8k78FG53_DipbnJFJ8doEMoGBQNPKT5kQIq9PeluZVmRdfxwROk=
pTGGm74mHhmoL78Mg5NjU8Lx7GnoDF0uPxmLnijpruWxnjwZw_KiTTUrZ7ovSsycsGu6Vv_7IrM=
_VnU=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=
=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item117.cfm" target=3D"_blank">Invoice Handling=
 Problems</a>: How Best Practice Organizations Address Them September 14 </=
span></li><li style=3D"color:#000000;"><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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPG=
NLcV7AA4kgrd7zwdvXTW4yboldCp7Y_o_L10ssPzqSY8AVYHw43bqbTzyYYTAADQCg7Sh5wV-dH=
nfQo-yzFibIjwYVXVqpyiqYZDKgWEJIKWUvbjApuBuuvQ5Ayu1e4sDSXdNXv6yNanP0zH3X8-0U=
qUAbSUJTk_OU=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=
=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item48.cfm" target=3D"_blank">B Notice=
s</a> September 19</span></li><li style=3D"color:#000000;"><span style=3D"f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><a sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001WCW638ZJrnQOCJmWZhhJ_=
LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvKdjL5aZq-l2g2Ihfvmf8ODp6lXFEXmnwc=
I8r0zjlGv8lpIuFLoyaokCJiYi7Um-ggSJKyp66r3i4bwCunQaZI1dRPUUdbf7UfkuItEKL4bCP=
kzIA3bujGEsUYhicsIls0T33Sjewzers=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS848=
2sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Z=
wp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-now.com/products/item116.cfm" target=
=3D"_blank">Expense Reimbursement Issues New and Old</a>: How Best Practice=
 Organizations Address Them October 10</span></li><li style=3D"color:#00000=
0;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',=
'sans-serif';">Second October topic TBA</span></li><li style=3D"color:#0000=
00;"><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=3D001=
WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd9u8ZEw7E_VHJChHLF_2X5E=
_VgDKSKgjf0YmHtXQ1QtkhKcdcJcW6gAIUCVkIGdBUmusLuhjfHe9CMqAb8DDgkBH_fW0kwCZvP=
DjEq5S1mnwQYjeFM3UinIY7HDBU8Z5dziAVI4KpuCiqDexedRyk4w=3D&c=3D0eRhEdZ_UOl9vP=
YvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_=
Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item61.cfm" target=3D"_blank">1099 Basics</a> November 9</span></li><li s=
tyle=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;fo=
nt-family:'Verdana','sans-serif';">Developing Issues: T&E Policy Survey Res=
ults November 14</span></li><li style=3D"color:#000000;"><span style=3D"fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Fraud P=
revention Best Practices December 7</span></li><li style=3D"color:#000000;"=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001WCW6=
38ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd9u8ZEw7E_VHP6lonzgEYcQ2AKD=
LxedPduo539G3QOKLQ7Eyvy8i2URo0qtPtHjiSWKeRRq1x1CDFsKpo2CuIiJ3puG-GqoGAQGpRx=
l4Mv-Ij_lEj3Yvp26KT5VWAOen3dKtBz8pUwLdqTpGq5d1MeM=3D&c=3D0eRhEdZ_UOl9vPYvH5=
FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k=
-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" alt=3D"http://www.ap-now.com/products/it=
em60.cfm" target=3D"_blank">Creating an Effective 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;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';"><strong><a style=3D"color:blue;=
text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT=
0YYtM5QXQoilHo4UMWS0g9jqmHHQpreLTvR1LaNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAx=
jng48UbEO5UCkJoEeUn-E3RMTZz-Sx1r9eenaHQX9yhK1luoXwC2c9Nr3j1U=3D&c=3D0eRhEdZ=
_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4q=
uCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=3D=3D" shape=3D"rect" linktype=3D"1"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accoun=
ts Payable Best Practice Certificate Program </a></strong>- a self-study, g=
o-at-your-own-pace, take-the-exam-at-your-convenience program, with no ongo=
ing 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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713e=
JhGdjZvysPGNLcV7AA4kgrd2AngGs_l2MqeUPT0YYtM5QXQoilHo4UMWS0g9jqmHHQpreLTvR1L=
aNF-JqR5QCHasfR_r7hes5pfo97h5UvMMLiHAxjng48UbEO5UCkJoEeUn-E3RMTZz-Sx1r9eena=
HQX9yhK1luoXwC2c9Nr3j1U=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6=
qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2U=
Q=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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1=
RZ713eJhGdjZvysPGNLcV7AA4kgrd5Zgdkhq4UvKh0LjkQPr-OdHKw0ZHTjns0zCeWd0w46_Zfj=
FPIo9WFJaPPhSSBjowViba3ZEOQcqbz6e5w4TtiiMpC6c6m8nzhJU5pM5bm_BlcsHa9yk4rs5eo=
zjSnxDsVOYixclaAM9iJAD1XZ844idqom68xZ-7A=3D=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHc=
vfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiN=
ilL729Fs94Zwp4nw6x2UQ=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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1=
RZ713eJhGdjZvysPGNLcV7AA4kgrd7HK_1-HnVM87yEixopgtBDttjvQ7QXQIGwharyvdbe1S94=
-PS-zFKNVkS6X5LJkwbDF4HKTI4v4TqdqfdklOTfoYffPcXKaIecar4PYo--D9jnk3KCitnq8y0=
xh37XdET9f2J-JbWmyNEBwlAzlJyA=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sV=
YaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4=
nw6x2UQ=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=3D001WCW638ZJrnQO=
CJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_8CvWGEv4DQT6vfg5jcSvs2HuD4viek05b=
A7dAAwxb6t0bCftWhhSCoyWsu2ANdBMbBq92Wj4J_kCktrt9IvoJVhmTIlng7J2Y8cq6Q8SFwSU=
Bu3guRBIE8SGPSZIqm89husEUr6k5_Lrf0IJavH29E1yFVpH_R1dYj2dIYcTawPPsKAQcEMmx2R=
HaKPfFl5A=3D=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=
=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=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=3D001WCW=
638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_9ECUlesBWSyZC-mD-RRL5hbz=
yPWy18IUVFlft4iX2n2WVCA3Yo2BVJo1zOx-sBI5Cc81GiUHvEBwseP_zV7-xzUW7KPbiqKHoNJ=
7pGrVD41FLaRviI6dor6SaktR0f6TtxvlQ1Bliy&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SO=
S8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729F=
s94Zwp4nw6x2UQ=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=3D001WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd6=
aWDw2xb_uPUgOiyGY0csc_-sd9M719bJJq0QJ0qtrDtyWk1oOrA2n683PDjnuSMdI7wxvjsFEG2=
jBq8Zt4xvROtuAtjqs3sO_y_Cek66hfm-mG4hu13IjGfK-RirLRKqVnLANhQRZ2RSxlgy01Rc8=
=3D&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3Dv=
JoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs94Zwp4nw6x2UQ=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=
1WCW638ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrdzpmZmGfvTjpC_9bUheTGl=
I37PmU2QNsi0Nsarb0kOeRTbHDBw-d1PJOD8ZkwVWt5I763GaWplV1a5UNq-GcKWuho3a4kUd_w=
cegPgraK4zqJsbXJCyGj4avVxuETZCicpgK3Ftqa4yD&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ=
_4SOS8482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL=
729Fs94Zwp4nw6x2UQ=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=3D001WCW63=
8ZJrnQOCJmWZhhJ_LQ1RZ713eJhGdjZvysPGNLcV7AA4kgrd_9ECUlesBWSyZC-mD-RRL5hbzyP=
Wy18IUVFlft4iX2n2WVCA3Yo2BVJo1zOx-sBI5Cc81GiUHvEBwseP_zV7-xzUW7KPbiqKHoNJ7p=
GrVD41FLaRviI6dor6SaktR0f6TtxvlQ1Bliy&c=3D0eRhEdZ_UOl9vPYvH5FtSnHcvfQ_4SOS8=
482sVYaqcZ6qhfdP0_8GA=3D=3D&ch=3DvJoI9dKhvIpxAt4quCMsEG_Fj6k-GbpiNilL729Fs9=
4Zwp4nw6x2UQ=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=
8616631059&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=3D1128616631059&ea=3Dkathleen%40transoce=
an.com" shape=3D"rect" target=3D"_blank"><img border=3D"0" alt=3D"Gray" src=
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ont-family:Garamond,Times New Roman,Times,serif;text-align:center;" rowspan=
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r=3D"0" name=3D"ACCOUNT.IMAGE.23" width=3D"70" alt=3D"Accounts Payable Now =
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img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR=
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