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Date: Thu, 2 Nov 2017 06:19:58 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: Life in AP: If I Hadn't Seen It with My Own Eyes
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    1099, Higher Ed and Humor in AP ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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1099, Higher Ed and
Humor in AP
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
1099 Best Practice Tip
Question: Do you report the value of recognition gifts to the IRS?
Answer: Do not report recognition payments such as length of service awards or retirement
gifts if valued at less than $400
Resource: This issue will addressed in both our all-day 1099 in-person seminar [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48RFOhDsM4Lu-Fk9miA51fUZ7prNkymW6d2d3YTR7OLSW3cCQZIxyG_B3Q8aqEKB6Zi8Oot4jlSyshYhJRV0jabAvUlHyA8MdN7mdj_-2EEmZVQYiXrrhGkKVGAXXbbAvL5ZltRucagsBCcI6Nb9FuI=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
in Oklahoma City on November 16 and four-hour 1099 e-Workshop [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4_WzWm_pg4lzy_U9KCeUr7vhEvaSrZC6Bl3JR6hA6lv4qULSCiWtgXJkxy0dJoJiBn00rF21gMwOiAXlHBbaIiYT5AX2rQDrg0i4omm4A2CLaNJYQTLyY8aTEwx7bgrhjlFXGpaJD9VYI4f1UoyyHVvwzLS6pmPjqQ==&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
offered on December 5th. The e-Workshop is now available for Anytime Viewing. Additionally,
we have a 1042 Workshop [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4yzfs1c-dHfDfbJWh2NwOI8bGTXSwERh6axi2L619Inj23FM2WL0PUwwDM_WOrdV9zsDCbwQdkBE2A3D5GYyxEHAIgo5vFLTzv4_0kpZliA9KTR-i5niw0MyBc5AxPI848hDx8X9BoI_nVf6RmUzeP4=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
on December 6th and afterwards for Anytime Viewing and a one-hour 1099 Basics [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48paTia8wQRiXxNGCZEXoHHPmyr1CCUHXtJ4OoKl0CU_qu1mxJeYRfAVp6B4ev2OWXYJL-cRzjEdWJegFS_G5qaxsYWUFK3tXjsyLDd4z38Sd2G7Rm31IbceQv3NPNVj9LCIJKFI3d02rRVe9gk2m7PvQ9bS0lEukYehtjC1AUGImh1C-Z5PyItsiWdxu2lQOaqjLP_sYBMffWyDB73cnip8m4hxLE1zBw==&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
webinar on November 9th. (It is included in AP Now's webinar [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4-lUK8hhEbY6UTcWDGE5spxOAnF7IZ12mdmY7ouRYVmkEoXjlZieQgIFHSuYSEDnOoS5_vntMc6vrTX49flJUWcvbJE4-2PtCC2G1klIe2hKG-wU6iQZ07F2P4T2j9uxGxa0ShjL3iULe_z8IPVar-4=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
and platinum [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA42XTJqrVcoRe8tVxNbwJ-ema70hxTb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUyXl0--FUrQRyGRIMq8X2aw2PIOb5Z1wKmnaj3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
memberships)
For Those Involved in Higher Ed
Professional Development Group, a group that provides professional education to 
the administrative side of higher education has two special offers for AP Now's 
readers.
Certificate Program: Its P-Card Professional Certificate for Higher Ed provides 
you with the information you need to effectively run a card program at a college
 or university. You can get additional information or register here [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4z9qU5fW0hYPtfs4FbBi8ajhRDwm0W3PVtzeXntvyDfylzdSvnEQczwJQr-5fXZDlKpS4kawACJw3giDpeHMj8KiIWecT_evE_5gS3ofNQ9mfINe60iSCJGPO_EnIm19v7nqpGEOJpQcmhu8VzA4rQw=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==].
Conference: The National Cards and Payments on Campus Conference in early February
will have a number of speakers addressing the issues near and dear to those who 
manage the payment function at colleges and universities. You can get more information
or register here [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4z9qU5fW0hYPFWcgT_akozAkIvePZZfFyHa2YrJCNyv4lrRaWsaLb7jGo6RpRZsacflTAHGPeT6J2K5YPwu6p6iM_spTcWZEpdjF9PIixur6PQm8sBYShcozWSPVTwxpSw244QU3_IEVxso6W7t-oEc=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==].
Additional details will be added shortly.
Humor in AP: A reader shared a picture that was provided by a traveler as documentation
of miles driven. I'd include it here so you could see, but it might be considered
a copyright infringement, so we're not.
The Picture: A speedometer showing the miles driven on a trip.
The Problem: The picture also showed that the car was going 65 miles per hour at
 the time the picture was taken!
Of course, there is also the issue of not knowing when the trip meter had been set
to zero ... Thanks, Theresa, for sharing this.
Upcoming AP Now Webinars
webinar [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4-lUK8hhEbY6UTcWDGE5spxOAnF7IZ12mdmY7ouRYVmkEoXjlZieQgIFHSuYSEDnOoS5_vntMc6vrTX49flJUWcvbJE4-2PtCC2G1klIe2hKG-wU6iQZ07F2P4T2j9uxGxa0ShjL3iULe_z8IPVar-4=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA42XTJqrVcoRe8tVxNbwJ-ema70hxTb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUyXl0--FUrQRyGRIMq8X2aw2PIOb5Z1wKmnaj3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]memberships.)

* 1099 Basics [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48U10Z833m9o6NQvrhkj3CbxBHAPhYOYvw6SCjUBRjef-7zBszDFK-HbPLnowz7x9Ff7G0Yaj1Li_rF_3L_YjgD5vdKrX7UagDu8KayNBMXd9fUXNBsdMpRT73F9yxefXr4oHH_wpZevUgHEdxCvM3o=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
November 9
* Developing Issues: T&E Policy Survey Results [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4xi05mRb1ZWa66DUyDr0FC0JltjUgggTPNI8JyoLkBECh-epZPIbEShqji3hyPF5c0N706v8OE5mnGYbGSzI4Tj6PTFaWJN2jMpxf0TuTehuU1dudBzxly6RGCw3FrOjLmFt4GyY-8aHdWR8cwFuEgE=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
November 15
* Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4xi05mRb1ZWaofxyvD1INqRDgBVt6wGmkQ6MlIwvoNs30fV7V4M0lf9IDE3453oHreqHpWoqvF59I0BVobrxAKebq_UO4lTz4VfgHo5AjkcviXcngAT58kOWrIAO1IznX_MiesBx4PDjvRe71YTNCLI=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48U10Z833m9otk-eh1gr4ErbmEZwh2908ROlCxIKYG7A1XW6KLLJ_S1hdzO3nVK07hC_mqu_Po6oJyPeYcYvEwz8ShiCF-jZJaDO3Rl9W5Vmq3Mk0FBvWEYLmrR3Hi0hvlUcF-j4aJ1JMJYOC3S-xQk=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
December 13
Other Upcoming Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA43GsTMEKngwLUhCJUXF_nXPy4WGXRxUsFwJS8LfjMB82Ap4DyGdeTnMxDe5fexdztRqg8XEPEv7s61cRIJA-hR_XoBGoouZwWkVJBFEOqJA8uRFxwJdLjZ3xB_3r991kSEJ-itjMFDSl6T7QiOZ3y9Q=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA43GsTMEKngwLUhCJUXF_nXPy4WGXRxUsFwJS8LfjMB82Ap4DyGdeTnMxDe5fexdztRqg8XEPEv7s61cRIJA-hR_XoBGoouZwWkVJBFEOqJA8uRFxwJdLjZ3xB_3r991kSEJ-itjMFDSl6T7QiOZ3y9Q=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
*
1099 Seminar [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48RFOhDsM4Lu-Fk9miA51fUZ7prNkymW6d2d3YTR7OLSW3cCQZIxyG_B3Q8aqEKB6Zi8Oot4jlSyshYhJRV0jabAvUlHyA8MdN7mdj_-2EEmZVQYiXrrhGkKVGAXXbbAvL5ZltRucagsBCcI6Nb9FuI=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
live in Oklahoma City on November 16
*
1099 e-Workshops [http://r20.rs6.net/tn.jsp?f=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4_WzWm_pg4lzy_U9KCeUr7vhEvaSrZC6Bl3JR6hA6lv4qULSCiWtgXJkxy0dJoJiBn00rF21gMwOiAXlHBbaIiYT5AX2rQDrg0i4omm4A2CLaNJYQTLyY8aTEwx7bgrhjlFXGpaJD9VYI4f1UoyyHVvwzLS6pmPjqQ==&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
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=001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4yzfs1c-dHfDfbJWh2NwOI8bGTXSwERh6axi2L619Inj23FM2WL0PUwwDM_WOrdV9zsDCbwQdkBE2A3D5GYyxEHAIgo5vFLTzv4_0kpZliA9KTR-i5niw0MyBc5AxPI848hDx8X9BoI_nVf6RmUzeP4=&c=LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q==&ch=Yc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw==]
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
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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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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</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">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"backgr=
ound-color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-=
serif;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><br /></span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana, sa=
ns-serif;"><b>1099 Best Practice Tip</b></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>Question</b></span><span style=3D"font-siz=
e:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: Do you rep=
ort the value of recognition gifts to the IRS? <br /> <span style=3D"color:=
#0070c0;"><b><br /></b></span></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><span style=3D"color:#0070c0;"><b>Answer</b></span>: Do not=
 report recognition payments such as length of service awards or retirement=
 gifts if valued at less than $400<br /> <span style=3D"color:#00b050;"><b>=
<br /></b></span></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><span style=3D"color:#00b050;"><b>Resource</b></span>: This=
 issue will addressed in both our all-day 1099 in-person </span><a shape=3D=
"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbP=
eVM-CymXzcA0NVPJbZqISY7PA48RFOhDsM4Lu-Fk9miA51fUZ7prNkymW6d2d3YTR7OLSW3cCQZ=
IxyG_B3Q8aqEKB6Zi8Oot4jlSyshYhJRV0jabAvUlHyA8MdN7mdj_-2EEmZVQYiXrrhGkKVGAXX=
bbAvL5ZltRucagsBCcI6Nb9FuI=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53=
ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAW=
djfw=3D=3D" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_b=
lank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana=
','sans-serif';">seminar</span></a><span style=3D"font-size:10.0pt;line-hei=
ght:115%;font-family:'Verdana','sans-serif';"> in Oklahoma City on November=
 16 and four-hour </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4_WzWm_pg4lzy_=
U9KCeUr7vhEvaSrZC6Bl3JR6hA6lv4qULSCiWtgXJkxy0dJoJiBn00rF21gMwOiAXlHBbaIiYT5=
AX2rQDrg0i4omm4A2CLaNJYQTLyY8aTEwx7bgrhjlFXGpaJD9VYI4f1UoyyHVvwzLS6pmPjqQ=
=3D=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=
=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/1099-eWorkshops.cfm" target=3D"_blank"><span st=
yle=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif'=
;">1099 e-Workshop</span></a><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','sans-serif';"> offered on December</span><span st=
yle=3D"font-size:10.0pt;line-height:115%;"> 5th</span><span style=3D"font-s=
ize:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">. The e-Wo=
rkshop is now available for Anytime Viewing. Additionally, we have a <a sha=
pe=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJ=
X0BbPeVM-CymXzcA0NVPJbZqISY7PA4yzfs1c-dHfDfbJWh2NwOI8bGTXSwERh6axi2L619Inj2=
3FM2WL0PUwwDM_WOrdV9zsDCbwQdkBE2A3D5GYyxEHAIgo5vFLTzv4_0kpZliA9KTR-i5niw0My=
Bc5AxPI848hDx8X9BoI_nVf6RmUzeP4=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_=
iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5=
xaVAWdjfw=3D=3D" alt=3D"http://www.ap-now.com/products/item95.cfm" target=
=3D"_blank">1042 Workshop</a> on December 6<sup>th</sup> and afterwards for=
 Anytime Viewing and a one-hour <a shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48paTia=
8wQRiXxNGCZEXoHHPmyr1CCUHXtJ4OoKl0CU_qu1mxJeYRfAVp6B4ev2OWXYJL-cRzjEdWJegFS=
_G5qaxsYWUFK3tXjsyLDd4z38Sd2G7Rm31IbceQv3NPNVj9LCIJKFI3d02rRVe9gk2m7PvQ9bS0=
lEukYehtjC1AUGImh1C-Z5PyItsiWdxu2lQOaqjLP_sYBMffWyDB73cnip8m4hxLE1zBw=3D=3D=
&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2S=
LDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" alt=3D"http://www=
.ap-now.com/public/1099-Reporting-A-Best-Practice-Plan-to-EnsureCompliance-=
with-IRS-Regs.cfm" target=3D"_blank">1099 Basics</a> webinar on November 9<=
sup>th</sup>. (It is included in AP Now's </span><a shape=3D"rect" href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVP=
JbZqISY7PA4-lUK8hhEbY6UTcWDGE5spxOAnF7IZ12mdmY7ouRYVmkEoXjlZieQgIFHSuYSEDnO=
oS5_vntMc6vrTX49flJUWcvbJE4-2PtCC2G1klIe2hKG-wU6iQZ07F2P4T2j9uxGxa0ShjL3iUL=
e_z8IPVar-4=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=
=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span st=
yle=3D"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-=
family:'Verdana','sans-serif';"> and </span><a shape=3D"rect" href=3D"http:=
//r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqI=
SY7PA42XTJqrVcoRe8tVxNbwJ-ema70hxTb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUyX=
l0--FUrQRyGRIMq8X2aw2PIOb5Z1wKmnaj3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=3D=
LYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVa=
wN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" alt=3D"https://www.ap-=
now.com/public/5.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;lin=
e-height:115%;font-family:'Verdana','sans-serif';">platinum</span></a><span=
 style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-ser=
if';"> memberships)</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><b><br /></b></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><b>For Those Involved in Higher Ed </b></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';">Professional Development Group, a group that provides profe=
ssional education to the administrative side of higher education has two sp=
ecial offers for AP Now's readers.</span></div>
<div><span style=3D"color:#cc00cc;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b><br /></b></span></div>
<div><span style=3D"color:#cc00cc;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';"><b>Certificate Program</b></span><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
: Its P-Card Professional Certificate for Higher Ed provides you with the i=
nformation you need to effectively run a card program at a college or unive=
rsity. You can get additional information or register </span><a shape=3D"re=
ct" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM=
-CymXzcA0NVPJbZqISY7PA4z9qU5fW0hYPtfs4FbBi8ajhRDwm0W3PVtzeXntvyDfylzdSvnEQc=
zwJQr-5fXZDlKpS4kawACJw3giDpeHMj8KiIWecT_evE_5gS3ofNQ9mfINe60iSCJGPO_EnIm19=
v7nqpGEOJpQcmhu8VzA4rQw=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-=
xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjf=
w=3D=3D" alt=3D"http://www.ap-now.com/products/item130.cfm" target=3D"_blan=
k"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','=
sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','sans-serif';">. </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>Conference:</b></span><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> The Nati=
onal Cards and Payments on Campus Conference in early February will have a =
number of speakers addressing the issues near and dear to those who manage =
the payment function at colleges and universities. You can get more informa=
tion or register </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4z9qU5fW0hYPFWc=
gT_akozAkIvePZZfFyHa2YrJCNyv4lrRaWsaLb7jGo6RpRZsacflTAHGPeT6J2K5YPwu6p6iM_s=
pTcWZEpdjF9PIixur6PQm8sBYShcozWSPVTwxpSw244QU3_IEVxso6W7t-oEc=3D&c=3DLYAT4r=
B__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748k=
G5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" alt=3D"http://www.ap-now.com=
/products/item129.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';">here</span></a><span st=
yle=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif'=
;">. Additional details will be added shortly. </span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana, sa=
ns-serif;"><b><br /></b></span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana, sa=
ns-serif;"><b>Humor in AP</b></span><span style=3D"font-size:10.0pt;line-he=
ight:115%;font-family:'Verdana','sans-serif';">: A reader shared a picture =
that was provided by a traveler as documentation of miles driven. I'd inclu=
de it here so you could see, but it might be considered a copyright infring=
ement, so we're not. </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>The Picture</b></span><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">: A speed=
ometer showing the miles driven on a trip.<br /> <span style=3D"color:#cc00=
cc;"><b><br /></b></span></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><span style=3D"color:#cc00cc;"><b>The Problem</b></span>: T=
he picture also showed that the car was going 65 miles per hour at the time=
 the picture was taken!</span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">Of course, there is also the issue of not knowing when the =
trip meter had been set to zero ... Thanks, Theresa, for sharing this.</spa=
n><strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, sans-s=
erif;">&nbsp;</strong></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
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</div>
</span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div>
<div><strong style=3D"color:#0067ce;font-size:10pt;font-family:Verdana, san=
s-serif;">Upcoming AP Now Webinars</strong></div>
</div>
</span></div>
</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"color=
:#0067ce;font-size:10pt;font-family:Verdana,sans-serif;"><span style=3D"col=
or:#0067ce;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"=
><strong><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJ=
X0BbPeVM-CymXzcA0NVPJbZqISY7PA4-lUK8hhEbY6UTcWDGE5spxOAnF7IZ12mdmY7ouRYVmkE=
oXjlZieQgIFHSuYSEDnOoS5_vntMc6vrTX49flJUWcvbJE4-2PtCC2G1klIe2hKG-wU6iQZ07F2=
P4T2j9uxGxa0ShjL3iULe_z8IPVar-4=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_=
iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5=
xaVAWdjfw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item1=
0.cfm" target=3D"_blank"><span>webinar</span></a><span> and <a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZq=
ISY7PA42XTJqrVcoRe8tVxNbwJ-ema70hxTb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUy=
Xl0--FUrQRyGRIMq8X2aw2PIOb5Z1wKmnaj3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=
=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLD=
eVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></s=
pan></strong></span><span style=3D"color:black;font-size:10pt;line-height:1=
15%;font-family:Verdana,sans-serif;">memberships</span><strong><span style=
=3D"color:black;font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;">.</span><span style=3D"font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;">)</span></strong></span></span></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:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48U10Z833m9o6NQv=
rhkj3CbxBHAPhYOYvw6SCjUBRjef-7zBszDFK-HbPLnowz7x9Ff7G0Yaj1Li_rF_3L_YjgD5vdK=
rX7UagDu8KayNBMXd9fUXNBsdMpRT73F9yxefXr4oHH_wpZevUgHEdxCvM3o=3D&c=3DLYAT4rB=
__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG=
5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect" alt=3D"http://=
www.ap-now.com/products/item61.cfm" target=3D"_blank">1099 Basics</a> Novem=
ber 9</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt=
;line-height:115%;font-family:Verdana,sans-serif;"><a style=3D"color:blue;t=
ext-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4xi05mRb1ZWa66DUy=
Dr0FC0JltjUgggTPNI8JyoLkBECh-epZPIbEShqji3hyPF5c0N706v8OE5mnGYbGSzI4Tj6PTFa=
WJN2jMpxf0TuTehuU1dudBzxly6RGCw3FrOjLmFt4GyY-8aHdWR8cwFuEgE=3D&c=3DLYAT4rB_=
_Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5=
tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect" linktype=3D"1" =
alt=3D"http://www.ap-now.com/products/item126.cfm" target=3D"_blank">Develo=
ping Issues: T&E Policy Survey Results</a> November 15</span></li><li style=
=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:115%;font-fam=
ily:Verdana,sans-serif;"><a style=3D"color:blue;text-decoration:underline;"=
 track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0c=
wJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4xi05mRb1ZWaofxyvD1INqRDgBVt6wGmkQ6MlIwvoNs=
30fV7V4M0lf9IDE3453oHreqHpWoqvF59I0BVobrxAKebq_UO4lTz4VfgHo5AjkcviXcngAT58k=
OWrIAO1IznX_MiesBx4PDjvRe71YTNCLI=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV=
8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9E=
z5xaVAWdjfw=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.c=
om/products/item127.cfm" target=3D"_blank">Fraud Prevention Best Practices<=
/a> December 7</span></li><li style=3D"color:#000000;"><span style=3D"font-=
size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a href=3D"http=
://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZq=
ISY7PA48U10Z833m9otk-eh1gr4ErbmEZwh2908ROlCxIKYG7A1XW6KLLJ_S1hdzO3nVK07hC_m=
qu_Po6oJyPeYcYvEwz8ShiCF-jZJaDO3Rl9W5Vmq3Mk0FBvWEYLmrR3Hi0hvlUcF-j4aJ1JMJYO=
C3S-xQk=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D=
&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=
=3D"rect" alt=3D"http://www.ap-now.com/products/item60.cfm" target=3D"_blan=
k">Creating an Effective and Efficient Travel and Entertainment Expense Rei=
mbursement 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:Verdana,sans-serif;"><b>Other Upcoming Progra=
ms</b></span></div>
</span></div>
</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA43GsTMEKngwLUhCJUXF_nX=
Py4WGXRxUsFwJS8LfjMB82Ap4DyGdeTnMxDe5fexdztRqg8XEPEv7s61cRIJA-hR_XoBGoouZwW=
kVJBFEOqJA8uRFxwJdLjZ3xB_3r991kSEJ-itjMFDSl6T7QiOZ3y9Q=3D&c=3DLYAT4rB__Knw0=
e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1=
Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA43G=
sTMEKngwLUhCJUXF_nXPy4WGXRxUsFwJS8LfjMB82Ap4DyGdeTnMxDe5fexdztRqg8XEPEv7s61=
cRIJA-hR_XoBGoouZwWkVJBFEOqJA8uRFxwJdLjZ3xB_3r991kSEJ-itjMFDSl6T7QiOZ3y9Q=
=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DY=
c2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em><span style=3D"color:black;fon=
t-size:10pt;font-family:Verdana, sans-serif;">; group rates available. Cont=
act publisher@ap-now.com for details.</span></li><li style=3D"color:#333333=
;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><span style=3D"color:#0000ff;"><strong><a style=3D"color:rgb(0, 0, 255=
);text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA48RFOhDsM4Lu-F=
k9miA51fUZ7prNkymW6d2d3YTR7OLSW3cCQZIxyG_B3Q8aqEKB6Zi8Oot4jlSyshYhJRV0jabAv=
UlHyA8MdN7mdj_-2EEmZVQYiXrrhGkKVGAXXbbAvL5ZltRucagsBCcI6Nb9FuI=3D&c=3DLYAT4=
rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748=
kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shape=3D"rect" linktype=3D"=
1" alt=3D"http://www.ap-now.com/products/item123.cfm" target=3D"_blank">109=
9 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:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJb=
ZqISY7PA4_WzWm_pg4lzy_U9KCeUr7vhEvaSrZC6Bl3JR6hA6lv4qULSCiWtgXJkxy0dJoJiBn0=
0rF21gMwOiAXlHBbaIiYT5AX2rQDrg0i4omm4A2CLaNJYQTLyY8aTEwx7bgrhjlFXGpaJD9VYI4=
f1UoyyHVvwzLS6pmPjqQ=3D=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-=
xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjf=
w=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/1099-eWorksho=
ps.cfm" target=3D"_blank">1099 e-Workshops</a></strong> October 26, Decembe=
r 5 and Any Time Viewing after October 27 Reduced rates for webinar and pla=
tinum 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=
:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"ht=
tp://r20.rs6.net/tn.jsp?f=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJb=
ZqISY7PA4yzfs1c-dHfDfbJWh2NwOI8bGTXSwERh6axi2L619Inj23FM2WL0PUwwDM_WOrdV9zs=
DCbwQdkBE2A3D5GYyxEHAIgo5vFLTzv4_0kpZliA9KTR-i5niw0MyBc5AxPI848hDx8X9BoI_nV=
f6RmUzeP4=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=
=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item95.cfm" target=3D"_bla=
nk">Form 1042-S and 1042 Reporting e-Workshop</a></strong> December 6 and A=
ny Time Viewing after December 7 Reduced rates for webinar and platinum mem=
bers; 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></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=3D001lTulkEd0rIV8=
99vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4xNb6LecBOn7YmEwBeHYcTZL7ughqjkxK_1=
age4DQj3zBkfrKa0AFvgqgrTMR6Xb6QONmG-UrcyzGnjbs_FPDcDJuygAeVOV1wyYU6f0yiri7r=
3fPV0wG3FgO8GRNY0CiSh6qdIf-o1pNbxh6sPGDiFmHbrr6Y7D5j3iBO8INybj-nC-8WTas2q6p=
SvrTlEH_w=3D=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=
=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=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=3D001lTu=
lkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA42XTJqrVcoRe8tVxNbwJ-ema70=
hxTb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUyXl0--FUrQRyGRIMq8X2aw2PIOb5Z1wKm=
naj3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5w=
zDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01=
t9Ez5xaVAWdjfw=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=3D001lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4-=
lUK8hhEbY6UTcWDGE5spxOAnF7IZ12mdmY7ouRYVmkEoXjlZieQgIFHSuYSEDnOoS5_vntMc6vr=
TX49flJUWcvbJE4-2PtCC2G1klIe2hKG-wU6iQZ07F2P4T2j9uxGxa0ShjL3iULe_z8IPVar-4=
=3D&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DY=
c2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9Ez5xaVAWdjfw=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=
1lTulkEd0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA4-8Rz-A4-_mf2YIWjdSKhn=
dxSrn8wrine64xCx0cUYGYO_iXUvOelgACVpI0RHS2GOwRZHKp0jWF4HuwT7Ey4ymYm6xlA4uEN=
wpsf7WB_FE1q5xGIBigJ4v0lDsRS1kFAAs_mh4PLRQo&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX=
8p5wzDV8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCV=
YM01t9Ez5xaVAWdjfw=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=3D001lTulk=
Ed0rIV899vd5_0cwJX0BbPeVM-CymXzcA0NVPJbZqISY7PA42XTJqrVcoRe8tVxNbwJ-ema70hx=
Tb7aPn2wfwf29V5NfGmleGZcEfXO1fcgzz2hJCmUyXl0--FUrQRyGRIMq8X2aw2PIOb5Z1wKmna=
j3J20FDGDOL2sgh47pkqdnTta8C-_f9aPO-4L&c=3DLYAT4rB__Knw0e37D-aeGGY8SrX8p5wzD=
V8_iKg53ce-xgteAD7k2Q=3D=3D&ch=3DYc2SLDeVawN748kG5tUmS1Y3Zai654q7hnCVYM01t9=
Ez5xaVAWdjfw=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=
9291347619&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=
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