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Date: Tue, 5 Sep 2017 10:18:07 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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    AP Now Readers Speak out ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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AP Now Readers Speak out
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
One of the great things about our readers is they are willing to share their experiences
and their opinions. This is especially true when it comes to problems that are not
frequently discussed but still annoy those responsible for them. These problems 
seem to multiply when it comes to expense reports.
In looking through our archives, I found two articles reflecting such headaches 
- and how our readers cope with them. We thought we'd share them with you.

* You can read Responsibility for Reviewing Expense Reports here [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP4zUm_vRZEjraSjviJqe7mNuVTunzXqNhIJR4cV7PFga59lUSaiY3xIHvXwSDlqbdscloBjtnFDg5opVB68yJK583c5NV3iNkrMQG6yTFjtE87SPXHXg5U3L_pVir-dZJ9BTjX5M6bRIKEqju39R0H0tcASSgnJGY9MEDjlzK2gu8XFpqApB9cOwvYzV38QKKw==&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
* You can read about Handling Reimbursement Requests for Over-the-Counter Drugs 
here [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2MhSFrom6SqcyoDfyeQA2D3fRDGvUnsT1MDOj3S5yo_jCeyhmQ4eqUvJlr_uypM51257JcbT8KVcA4I5U-diSQV5h4Hbz_dMDCzPTcmSSJrcOpS-GqsA3AUUZYqFCVEOCz13P-UlfWpR35vCGuGcSUGz0qGrNlHiIKpT7cjw9HlNEUJ66s7Kk-6pW2OrY8LPMUb-HLjVT7iwxSSxfo6RMDIomcJD4liwKQM54TrkpQZ&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
By the way, if you have an issue you don't see addressed in most of the literature,
please send me a note at publisher@ap-now.com [mailto:publisher@ap-now.com] and 
where we can fit them in; we'll see what your peers have to say.
Resource: We also realize that there are at least a dozen ongoing issues that those
handling expense reports have to deal with. That's why we are creating the Expense
Reimbursement Issues New and Old: How Best Practice Organizations Address Them webinar
on October 10th. You can get additional information about it here [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvhaYNQdcN-xUhCzbNFjLXgpLEE5hCY4i8SEkVED34cyIS-zFlZqEBxei1NV4zLIhwYF22mzzv4TInYXZTXteE5WCvYXMB-HaoMqqXqfmeE6vAosyA9qejCQG5eENUIShDIUrkcuFFKkl0E=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
(included in our webinar [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP-ttGG-kLFicxl7BdAc0XagSHigbiVNy0_1XiHdI529TgHCXBXmi0amffjaOsDumY8BJATS3KGNdgJWYVIpYc4pPH2FrmY0gSxdFux-Ek2Gc55PpN_87Lls2iB_n-p1t21V7uqZPRkZlm3eCGGP5--o=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
and platinum [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5vO_5MaXj1pxi3vcocHWVEqhMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70VeaJhztAstIL1mby5MV8qUPvrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
memberships)
1099 Summary: Information Reporting resources can be found here [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2MhSFrom6SqXuMMAvZe3uV3FPRa9oudCkeGHJT6Yf1fRZGdZiis6sfBqkuXC2z85cXkfHbzxZlaXWSWM_gyygEFlQq3ugiFGoq3t0wA_8JcyvXGbE9hScIXtdI2KPfYBPPAiO-ZOPjLR3tkNZWwAVLnCmMJMtEb04M6O54s5-sd&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
You can listen to a two-minute explanation of the different types of AP Now memberships
here [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP3NPCRnKgKRf-q0rH_lFnt0w3kuBqW4OXkWIHYhGzORQd4uHX5T85rArbWc57sfTzQ5wjlmGZnwG3UUJhA8BWJt3380_HBQRUUIW1vz0NBIGCmQjML6kycmEzfo24NUe2LRC2VvFYJYOMnDE04IWc0rC59gpXa1lFbJUeHORfbdy&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
Upcoming AP Now Webinars
(They are included in our webinar [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP-ttGG-kLFicxl7BdAc0XagSHigbiVNy0_1XiHdI529TgHCXBXmi0amffjaOsDumY8BJATS3KGNdgJWYVIpYc4pPH2FrmY0gSxdFux-Ek2Gc55PpN_87Lls2iB_n-p1t21V7uqZPRkZlm3eCGGP5--o=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5vO_5MaXj1pxi3vcocHWVEqhMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70VeaJhztAstIL1mby5MV8qUPvrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]memberships.)

* Invoice Handling Problems [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvha8FI40lmomcUXNAl2vOxiLLVF7tuVQ7xIBqT4xVUXfWuBd6Kg2_92owyGiRtREM8uO7FSpgGQF6NaM8rxf8_gtR1yzGdNB1A4FTjpnA6MHusffY07V6uh3ovbTGsulWnpCNrJRs1Nrbc=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]:
How Best Practice Organizations Address Them September 14
* B Notices [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP0FUFvvQTjIqnQ4uRVMAsC6_0cFhrr3md_VBijCeqMdNWAECvLvKX7SJbNEfJQ391QSdzwE7l5g-Z0Rl7fMz8B-sJvxWYJ3JcmF7tKN9futvG1oDtzGW4ttQy2ffbIEdZ4qX_35pJrVXoDnrCv1FUj0=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
September 19
* Expense Reimbursement Issues New and Old [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvhaYNQdcN-xUhCzbNFjLXgpLEE5hCY4i8SEkVED34cyIS-zFlZqEBxei1NV4zLIhwYF22mzzv4TInYXZTXteE5WCvYXMB-HaoMqqXqfmeE6vAosyA9qejCQG5eENUIShDIUrkcuFFKkl0E=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]:
How Best Practice Organizations Address Them October 10
* Second October topic TBA
* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2tWgn0I0YieFWcZCSs-XQQf2-mxnreoYU7duwWG3CoJU6YdFiqvLSaDGv008KrKqI-WQQu3pOSMBYXER54EZxLkL_RdDoExYPBbZg4lWF0hsx7qsd_yHd7DTzWfm3p4mD2Y1xYyNNAY53PeN7ZtzFQ=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
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=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2tWgn0I0Yieu-vv1BjNxNOkwUQB5GVNoZWilovU4Za6UwvFfXhKk4IWO2zBOoh8i70-A3BHo2EgwNM21_qt3Vv2L3fJllaH1Py556lB5hT9tH9LXZmFgWkL8EhDnUYrf43kfZDZD7qRmPjVeP1IidQ=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9QcXOZgzMGDs0uGfldsnSXtNGq8Wk6BuKTaMMj1Y5CY9p3UdfEAZeQivZcl_SZoJmp3IKilQ0Ybn0gxQN3Ap0HnoIhc3FDHVHgpPPTEx4OMKvKJ2s2ittHBPt5DZQFc4G8brhCyb1fDuqvO94Hh-7Y=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]-
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=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9QcXOZgzMGDs0uGfldsnSXtNGq8Wk6BuKTaMMj1Y5CY9p3UdfEAZeQivZcl_SZoJmp3IKilQ0Ybn0gxQN3Ap0HnoIhc3FDHVHgpPPTEx4OMKvKJ2s2ittHBPt5DZQFc4G8brhCyb1fDuqvO94Hh-7Y=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 Seminar [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP_wT8JLzYQgLzjEzMPRTQmun_u0LHJzONFqA_gnbrxnIxWIVQZaKY0-BI8eKA5NCLRhu8BAAo1qKCKY2RamZndmgs0RuI7kcD8EmMr-3krgA3O1JKGP663l12HMzNM5j7nONUvj6dEyRgWKmoCdpyzg=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
live in Oklahoma City on November 16
*
1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvhaK1DMhpZmRoJAfx7WiP0sbNdpLVr6zeG4BFtXVPIJBiLavVEgiF5RzfBxr0sgvknFgoGy_Ze7VSgv13myksHxDuKMefJYWuV_2DmddX_9Pz2N6CdcY-iWX4OxMObEomxtRbH3cHWsaLg50-Y_rffoLA==&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
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=001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP8qnVVx0stGl4n0VcMgefUMmf0GSriY48ZUlvbyYzrO0LcXIEbU7A7VHsP_nDBMov9Th9s3WoZcx-UhEQneGrQGdmTyd45-Q77j_Wap_8yW1AOMGccy7moLaUzGTXBWdT-8T65rjthipZPd5zGf_K1k=&c=JHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ==&ch=nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw==]
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
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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;;">
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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;;">
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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; &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>
<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</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>
<div>
<div>
<div>
<div>
<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';">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">One of the great things about our readers is they are willi=
ng to share their experiences and their opinions. This is especially true w=
hen it comes to problems that are not frequently discussed but still annoy =
those responsible for them. These problems seem to multiply when it comes t=
o expense reports. </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';">In looking through our archives, I found two articles refle=
cting such headaches - and how our readers cope with them. We thought we'd =
share them with you.</span></div>
<div>
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">You can read Responsibility for Reviewing Expense Report=
s <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3H=
DRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP4zUm_vRZEjraSjviJqe7mNuVTunzXqNhIJR4=
cV7PFga59lUSaiY3xIHvXwSDlqbdscloBjtnFDg5opVB68yJK583c5NV3iNkrMQG6yTFjtE87SP=
XHXg5U3L_pVir-dZJ9BTjX5M6bRIKEqju39R0H0tcASSgnJGY9MEDjlzK2gu8XFpqApB9cOwvYz=
V38QKKw=3D=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=
=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" alt=
=3D"http://www.ap-now.com/public/Responsibility-for-Reviewing-Expense-Repor=
ts.cfm" target=3D"_blank">here</a></span>.</li><li>You can read about Handl=
ing Reimbursement Requests for Over-the-Counter Drugs <a style=3D"font-size=
:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2=
MhSFrom6SqcyoDfyeQA2D3fRDGvUnsT1MDOj3S5yo_jCeyhmQ4eqUvJlr_uypM51257JcbT8KVc=
A4I5U-diSQV5h4Hbz_dMDCzPTcmSSJrcOpS-GqsA3AUUZYqFCVEOCz13P-UlfWpR35vCGuGcSUG=
z0qGrNlHiIKpT7cjw9HlNEUJ66s7Kk-6pW2OrY8LPMUb-HLjVT7iwxSSxfo6RMDIomcJD4liwKQ=
M54TrkpQZ&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&=
ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" alt=3D"h=
ttp://www.ap-now.com/public/Reimbursement-for-OvertheCounter-DrugsAbsolutel=
y-Not-Say-AP-Nows-Readers.cfm" target=3D"_blank">here</a><span style=3D"fon=
t-size:10pt;font-family:Verdana, sans-serif;">.</span></li></ul>
</div>
<div><span style=3D"font-size:10pt;font-family:Verdana, sans-serif;">By the=
 way, if you have an issue you don't see addressed in most of the literatur=
e, please send me a note at </span><a style=3D"font-size:10pt;font-family:V=
erdana, sans-serif;" shape=3D"rect" href=3D"mailto:publisher@ap-now.com" ta=
rget=3D"_blank">publisher@ap-now.com</a><span style=3D"font-size:10pt;font-=
family:Verdana, sans-serif;"> and where we can fit them in; we'll see what =
your peers have to say.</span></div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Resource</b></span><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: We also re=
alize that there are at least a dozen ongoing issues that those handling ex=
pense reports have to deal with. That's why we are creating the Expense Rei=
mbursement Issues New and Old: How Best Practice Organizations Address Them=
 webinar on October 10<sup>th</sup>. You can get additional information abo=
ut it <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRm=
nc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvhaYNQdcN-xUhCzbNFjLXgpL=
EE5hCY4i8SEkVED34cyIS-zFlZqEBxei1NV4zLIhwYF22mzzv4TInYXZTXteE5WCvYXMB-HaoMq=
qXqfmeE6vAosyA9qejCQG5eENUIShDIUrkcuFFKkl0E=3D&c=3DJHnAtScNdANaEfg1E3of94jR=
Op9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrf=
ManFQeLIGpwaVYTz0E-xw=3D=3D" alt=3D"http://www.ap-now.com/products/item116.=
cfm" target=3D"_blank">here</a>. (included in our <a shape=3D"rect" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9c=
dprSZ467XmYP-ttGG-kLFicxl7BdAc0XagSHigbiVNy0_1XiHdI529TgHCXBXmi0amffjaOsDum=
Y8BJATS3KGNdgJWYVIpYc4pPH2FrmY0gSxdFux-Ek2Gc55PpN_87Lls2iB_n-p1t21V7uqZPRkZ=
lm3eCGGP5--o=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=
=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank">webinar<=
/a> and <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_l=
Rmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5vO_5MaXj1pxi3vcocHWVEq=
hMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70VeaJhztAstIL1mby5MV8qUP=
vrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqL=
tHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwa=
VYTz0E-xw=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_bla=
nk">platinum</a> memberships) </span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>1099 Summary</b></span><span style=3D"font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Inform=
ation Reporting resources can be found <a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmY=
P2MhSFrom6SqXuMMAvZe3uV3FPRa9oudCkeGHJT6Yf1fRZGdZiis6sfBqkuXC2z85cXkfHbzxZl=
aXWSWM_gyygEFlQq3ugiFGoq3t0wA_8JcyvXGbE9hScIXtdI2KPfYBPPAiO-ZOPjLR3tkNZWwAV=
LnCmMJMtEb04M6O54s5-sd&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9r=
ybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=
=3D" alt=3D"http://www.ap-now.com/public/1099-Resources-for-2017.cfm" targe=
t=3D"_blank">here</a>.&nbsp;</span></div>
&nbsp;</span></div>
</div>
</div>
<span style=3D"font-size:10pt;font-family:Verdana, sans-serif;">You can lis=
ten to a two-minute explanation of the different types of AP Now membership=
s </span><a style=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbb=
Xbp7cjILxldDQOg9cdprSZ467XmYP3NPCRnKgKRf-q0rH_lFnt0w3kuBqW4OXkWIHYhGzORQd4u=
HX5T85rArbWc57sfTzQ5wjlmGZnwG3UUJhA8BWJt3380_HBQRUUIW1vz0NBIGCmQjML6kycmEzf=
o24NUe2LRC2VvFYJYOMnDE04IWc0rC59gpXa1lFbJUeHORfbdy&c=3DJHnAtScNdANaEfg1E3of=
94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-t=
ekrfManFQeLIGpwaVYTz0E-xw=3D=3D" alt=3D"https://attendee.gotowebinar.com/re=
cording/1936714249398888194" target=3D"_blank">here</a><span style=3D"font-=
size:10pt;font-family:Verdana, sans-serif;">.&nbsp;</span></div>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
span style=3D"font-size:10pt;line-height:115%;"><br /></span></div>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, sans-seri=
f;">Upcoming AP Now Webinars</strong></div>
</div>
</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"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 shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQO=
g9cdprSZ467XmYP-ttGG-kLFicxl7BdAc0XagSHigbiVNy0_1XiHdI529TgHCXBXmi0amffjaOs=
DumY8BJATS3KGNdgJWYVIpYc4pPH2FrmY0gSxdFux-Ek2Gc55PpN_87Lls2iB_n-p1t21V7uqZP=
RkZlm3eCGGP5--o=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKO=
PQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span>=
webinar</span></a><span> and <a shape=3D"rect" href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5v=
O_5MaXj1pxi3vcocHWVEqhMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70Ve=
aJhztAstIL1mby5MV8qUPvrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=3DJHnAtScNdANaEfg=
1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xr=
aDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" 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;"><a style=3D"font-size:10pt;font-family:Ver=
dana, sans-serif;" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HD=
RGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvha8FI40lmomcUXNAl2vOxiLLVF7t=
uVQ7xIBqT4xVUXfWuBd6Kg2_92owyGiRtREM8uO7FSpgGQF6NaM8rxf8_gtR1yzGdNB1A4FTjpn=
A6MHusffY07V6uh3ovbTGsulWnpCNrJRs1Nrbc=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6=
mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQ=
eLIGpwaVYTz0E-xw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/product=
s/item117.cfm" target=3D"_blank">Invoice Handling Problems</a><span style=
=3D"font-size:10pt;font-family:Verdana, sans-serif;">: How Best Practice Or=
ganizations 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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRG=
ynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP0FUFvvQTjIqnQ4uRVMAsC6_0cFhrr3md_VBijCe=
qMdNWAECvLvKX7SJbNEfJQ391QSdzwE7l5g-Z0Rl7fMz8B-sJvxWYJ3JcmF7tKN9futvG1oDtzG=
W4ttQy2ffbIEdZ4qX_35pJrVXoDnrCv1FUj0=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH=
_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeL=
IGpwaVYTz0E-xw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/=
item48.cfm" target=3D"_blank">B Notices</a> September 19</span></li><li sty=
le=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';"><a href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP9phXjAdQvhaYNQdcN-xU=
hCzbNFjLXgpLEE5hCY4i8SEkVED34cyIS-zFlZqEBxei1NV4zLIhwYF22mzzv4TInYXZTXteE5W=
CvYXMB-HaoMqqXqfmeE6vAosyA9qejCQG5eENUIShDIUrkcuFFKkl0E=3D&c=3DJHnAtScNdANa=
Efg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS5=
7xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" shape=3D"rect" alt=3D"http://www.a=
p-now.com/products/item116.cfm" target=3D"_blank">Expense Reimbursement Iss=
ues New and Old</a>: How Best Practice Organizations Address Them October 1=
0</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';">Second October topic T=
BA</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;=
line-height:115%;font-family:'Verdana','sans-serif';"><a href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmY=
P2tWgn0I0YieFWcZCSs-XQQf2-mxnreoYU7duwWG3CoJU6YdFiqvLSaDGv008KrKqI-WQQu3pOS=
MBYXER54EZxLkL_RdDoExYPBbZg4lWF0hsx7qsd_yHd7DTzWfm3p4mD2Y1xYyNNAY53PeN7ZtzF=
Q=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3D=
nEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" shape=3D"rect=
" alt=3D"http://www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 =
Basics</a> November 9</span></li><li style=3D"color:#000000;"><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
Developing Issues: T&E Policy Survey Results November 14</span></li><li sty=
le=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">Fraud Prevention Best Practices December 7=
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';"><a href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP2=
tWgn0I0Yieu-vv1BjNxNOkwUQB5GVNoZWilovU4Za6UwvFfXhKk4IWO2zBOoh8i70-A3BHo2Egw=
NM21_qt3Vv2L3fJllaH1Py556lB5hT9tH9LXZmFgWkL8EhDnUYrf43kfZDZD7qRmPjVeP1IidQ=
=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3Dn=
EnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item60.cfm" target=3D"_blank">Creati=
ng an Effective and Efficient Travel and Entertainment Expense Reimbursemen=
t Policy</a> December 13</span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" shape=3D"rect" hre=
f=3D"http://www.ap-now.com/products/item39.cfm" 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" shape=3D"rect" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP=
9QcXOZgzMGDs0uGfldsnSXtNGq8Wk6BuKTaMMj1Y5CY9p3UdfEAZeQivZcl_SZoJmp3IKilQ0Yb=
n0gxQN3Ap0HnoIhc3FDHVHgpPPTEx4OMKvKJ2s2ittHBPt5DZQFc4G8brhCyb1fDuqvO94Hh-7Y=
=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3Dn=
EnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" 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 href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprS=
Z467XmYP9QcXOZgzMGDs0uGfldsnSXtNGq8Wk6BuKTaMMj1Y5CY9p3UdfEAZeQivZcl_SZoJmp3=
IKilQ0Ybn0gxQN3Ap0HnoIhc3FDHVHgpPPTEx4OMKvKJ2s2ittHBPt5DZQFc4G8brhCyb1fDuqv=
O94Hh-7Y=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=
=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=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><li style=3D"color:#333333;">
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">
<div><span style=3D"color:#0000ff;"><strong><a style=3D"color:rgb(0, 0, 255=
);text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r2=
0.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467Xm=
YP_wT8JLzYQgLzjEzMPRTQmun_u0LHJzONFqA_gnbrxnIxWIVQZaKY0-BI8eKA5NCLRhu8BAAo1=
qKCKY2RamZndmgs0RuI7kcD8EmMr-3krgA3O1JKGP663l12HMzNM5j7nONUvj6dEyRgWKmoCdpy=
zg=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=
=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D" linktype=
=3D"1" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_blank"=
>1099 Seminar</a></strong></span> live in Oklahoma City on November 16</div=
>
</span></div>
</li><li style=3D"color:#000000;"><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 href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQO=
g9cdprSZ467XmYP9phXjAdQvhaK1DMhpZmRoJAfx7WiP0sbNdpLVr6zeG4BFtXVPIJBiLavVEgi=
F5RzfBxr0sgvknFgoGy_Ze7VSgv13myksHxDuKMefJYWuV_2DmddX_9Pz2N6CdcY-iWX4OxMObE=
omxtRbH3cHWsaLg50-Y_rffoLA=3D=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtH=
OTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVY=
Tz0E-xw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/1099-eW=
orkshops.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, D=
ecember 5 and Any Time Viewing after October 27 Reduced rates for webinar a=
nd platinum members; email <a href=3D"mailto:publisher@ap-now.com" shape=3D=
"rect" 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 href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQO=
g9cdprSZ467XmYP8qnVVx0stGl4n0VcMgefUMmf0GSriY48ZUlvbyYzrO0LcXIEbU7A7VHsP_nD=
BMov9Th9s3WoZcx-UhEQneGrQGdmTyd45-Q77j_Wap_8yW1AOMGccy7moLaUzGTXBWdT-8T65rj=
thipZPd5zGf_K1k=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKO=
PQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=3D=3D"=
 shape=3D"rect" 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 =
and Any Time Viewing after December 7 Reduced rates for webinar and platinu=
m members; email <a href=3D"mailto:publisher@ap-now.com" shape=3D"rect" tar=
get=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=3D001JneeTu_lRmnc=
3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP7t7acyqS2qKPtUsbJ9ekem6-wBLudnWfvc=
QruIBGb23fV3eLOLoHdrSrIpmICd5B_rlhP72XJeD20CIxqoXS3hVF09wqHiY9kNmUqphHdpcon=
azBxF71jHx42-gQldWsZVgZPoVtZGdkE4_mh8I5svdTMR0jPdVHB7uj-HgCn3sSftcntTa_GX1g=
bxJ4JEqNQ=3D=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=
=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=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=3D001Jne=
eTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5vO_5MaXj1pxi3vcoc=
HWVEqhMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70VeaJhztAstIL1mby5M=
V8qUPvrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH=
_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeL=
IGpwaVYTz0E-xw=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=3D001JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYP-=
ttGG-kLFicxl7BdAc0XagSHigbiVNy0_1XiHdI529TgHCXBXmi0amffjaOsDumY8BJATS3KGNdg=
JWYVIpYc4pPH2FrmY0gSxdFux-Ek2Gc55PpN_87Lls2iB_n-p1t21V7uqZPRkZlm3eCGGP5--o=
=3D&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3Dn=
EnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIGpwaVYTz0E-xw=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=
1JneeTu_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPyLSWk9Xir-hyJQEu0yNdg=
Bh3nD77XL2ylK04qG4HjoIyxoujQ36rbwOJy3WIhXNmhGkcaUNiHfRoy5luT47gyCLh5Uul_MMS=
gR9T-LxMXsH6JiSY1hDtUICidxDqirg_ydXvHluygLn&c=3DJHnAtScNdANaEfg1E3of94jROp9=
i6mH_lLqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfMan=
FQeLIGpwaVYTz0E-xw=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=3D001JneeT=
u_lRmnc3HDRGynWRLbbXbp7cjILxldDQOg9cdprSZ467XmYPx0aBUyk5vO_5MaXj1pxi3vcocHW=
VEqhMzV_U9NZnVdtAkTzu63gG9lG_j1RtzI7RkgLloUCpYTEGgK-R70VeaJhztAstIL1mby5MV8=
qUPvrGtN2Z0z5biK5nm3A3LF8TDiY6UKNkgYw&c=3DJHnAtScNdANaEfg1E3of94jROp9i6mH_l=
LqLtHOTvtZP5q9rybKOPQ=3D=3D&ch=3DnEnU6AV_VvR0a2v33igS57xraDl-tekrfManFQeLIG=
pwaVYTz0E-xw=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=
8792146509&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=3D1128792146509&ea=3Dkathleen%40transoce=
an.com" shape=3D"rect" target=3D"_blank"><img border=3D"0" alt=3D"Gray" src=
=3D"https://imgssl.constantcontact.com/ui/images1/ftf_btn_1.gif" /></a><br =
/></div>
</div>
</div>
</td></tr></table>      =20
               =20
                <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpa=
dding=3D"10" id=3D"content_LETTER.BLOCK13"><tr><td class=3D"JOML" style=3D"=
font-variant:small-caps;color:#8F2936;text-decoration:none;font-size:12pt;f=
ont-family:Garamond,Times New Roman,Times,serif;text-align:center;" rowspan=
=3D"1" colspan=3D"1" align=3D"center"><img height=3D"63" vspace=3D"5" borde=
r=3D"0" name=3D"ACCOUNT.IMAGE.23" width=3D"70" alt=3D"Accounts Payable Now =
& Tomorrow" src=3D"http://files.constantcontact.com/4c102576001/1c7f93c9-97=
fc-46c6-920b-d0a5babff3dd.jpg" /></td></tr></table></td>
                <td width=3D"45" rowspan=3D"1" colspan=3D"1"><img height=3D=
"1" border=3D"0" width=3D"45" src=3D"http://img.constantcontact.com/letters=
/images/spacer.gif" /></td>
            </tr>
            </table>
            </td>
        </tr>
        <tr>
            <td class=3D"TemplatePad" style=3D"padding:0px;" width=3D"100%"=
 rowspan=3D"1" colspan=3D"1">
           =20
            <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpaddin=
g=3D"0" id=3D"content_LETTER.BLOCK10"><tr><td rowspan=3D"1" colspan=3D"1"><=
img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR=
" src=3D"https://imgssl.constantcontact.com/letters/images/1101093164665/th=
anksgiving2_ftr2.jpg" /></td></tr></table></td>
        </tr>   =20
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        <td class=3D"TemplatePad" style=3D"padding:0px;" height=3D"10" widt=
h=3D"100%" rowspan=3D"1" colspan=3D"1">
       =20
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