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Date: Tue, 26 Dec 2017 06:17:32 -0500 (EST)
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    Most Popular Articles of 2017 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Most Popular Articles of 2017
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
In looking back at the year, we decided to share links to our most popular articles.

* You can see information about the 2018 mileage rate here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubJ8JR0Q69Z9XF_UizlfNtV0OZsz86HrBWxEPhIr_8JGxEa-z6AKbF9uj1KT1M5UuE3Uf1nWHZ99WLfI1oMVxkxdAyC-ah28Ye9yi1aDJq__ShPluvgdEv6C_eBGtKOxhJvjj3Msa8OG3kdG4E8zg7861ToClAckqg==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
* You can read Responsibility for Reviewing Expense Reports here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuc8XJY6jwe6yOdN5m7LL1JEefE_pVvVdaQaubif8EN3no3rfAfTicH8Dxtje6L-v2_VDXVas5b_fKz6Dm-zLcWOHVMaE1k5Adbv-6PMP80oqKqQ3bmxuXqCdM9OJignecC3rzioNnp5q3Hu-WeVZ7CQGEoG5_NFCXhdrhqV7ph74n6dFGr5IKYN30kgO7i0bMA==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
* You can read Getting Started when Going Paperless: Five Baby Steps here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOufqIc-HXFJB6d4FTmziYMXwicgCz9T8gHTq1BDQu5w_Aq4R3mbr-JLgTmMaPbcvw5iwtRDhTUCphRaWASZC3y42alIXO0oGqye-5T12l9TFxemmCTsDSJesqEv_gTkmB5XlO0XNDA96gi_7Hh9PtTBVoozBB9HRCvyMBhNQop2SVZNkG4whQ7iZx_b5oablYfdIOyAbIhG0B&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
* You can read Segregation of Accounts Payable Duties Basics here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOudXLogqSkT-9iFf3LlYWrffthJRzP__kqWs5TlakxAr8qbysjSlobJZhGM2VibfJY4aikuziHEoRK-ja_eBjnSPCjIX9Q7hnpnccrZ-l0hKdjAChpnK0IjmfU1YxGLfwdbJTKgQ4NZ9ig8-yHoReUxA_jTBPaWAJAQhcwMHlvFhi6aklUV9-hZdigBPwxnODyA==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
* You can read Six Myths about P-Cards and Tax Compliance here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuU12iZB6l-Gcou8PBq7AQKLNjvKhgPzPIM5QLd48WeP-E55x4mW0R6x-yNaxYWZskuzSXa0iV0DBkpDBi8MCbBrg3HpJKSQeXflfAbyWRGYPkt85tJ4uPmCwbW4eUoDWdAQNmEvf6JtV4KB_vFF6JwHg5JVaTQTVJhbxvntwM2bvPaRU88PsCwXxGomrIVT-4A==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
About Memberships: You can to a very short explanation of the different levels of
membership here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuexGOiwxCnDJ8BTUKl6mFkGIbdVDXmhq1k8NVJQxOCU4HSg_aI7Es_8fzSQIt3m9sdYWxCd0AnouCLdCDuL1W2Of1JcBRn3UNNMrUi4CmndAYWfG-4OdrAGjEt48k-HHxhIgmGwj8EpfH-9qy-Xo_gX-WRoP3c0ggGOD26HpZoLS&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOueiqgbs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQqbCFHRss40IBMJRKrqLWi6vCkNCLeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENyKJqtQ5qGdb1k&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuRNv1ZXIzUopkm7rMCTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOMMirLXsLJ5igNsciGbY2F0YwvgH65EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW_7Nzuwdu_Vo=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuUN10URWseuSc5nVC_9mYKsQ8auXbuglrPtJ4pLeind6Z_9V8heOADiBY0rQgTaQYnGRO_aX5sSy3y3RMOjkcwrugvHV19tOd1fwzHnzm1ueKV4wjdrDEfIeFn_kirhc0NW_ZumplLeEa0IxxAuUVXM=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuSzVKSO7A_EisbEaQf2ZBpJMHe7LVEjGgBGnesCVJ21UnxD9Sljrrgzq1lmPvWejW9Lb2g5XLcJ2dE_7ZBDXODjbAbpkjf4iCo6qA_dcaL83OS7rjSVWt3b1wNaiXJfgaeD3eh_p3sdcuYcSUKUEe3Zs_2CT5t2W51_gw2LiwNwhkdrjS9aJwla2L1no0D-vNw==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
Note: Prices are rising on January 1, 2018.
Reminder:Do you have training dollars left in your budget? Why not use them to start
a membership now. Group discounts are available for your whole group. Email publisher@ap-now.com
[mailto:publisher@ap-now.com] for a quote.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuRNv1ZXIzUopkm7rMCTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOMMirLXsLJ5igNsciGbY2F0YwvgH65EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW_7Nzuwdu_Vo=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOueiqgbs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQqbCFHRss40IBMJRKrqLWi6vCkNCLeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENyKJqtQ5qGdb1k&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]memberships.)

* Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuYQw6LEDITG4FimXS3eZWjecspIBIBdZe7bQDsIHg3EZdP0cVq6LwXPcT0Q7NKjOsbjCxtXPnY6SwOw9wdc4nS3Z1SUduHQ7m80qIC5slVrLfQpbyRX8WE88H41mu93iNxSQWOsniqtb9XoT726Q5k4=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]:
What AP and Accounting Need to Know January 24
* QT Brief: AI & RPA [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubJ8JR0Q69Z9_JeTq-jNSb0MYthlTCr_LTihWWwlYrojMwJxZvxhfF1wwChH1grnTfRqOox2I1MGwcnQ9kDzwGf4IszMy14pJ2xdUBYipYprNhx0HjZWmk1CZ0YW2vbpJ8xgdl5Wz5ub3SMFg9wKzLk=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]:
What Every AP and Accounting Professional Needs to Know February 6
* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubZAw2A2iihQ8ZMLh9zVtbi2JDpa_ngc6j1vVKZAuGY5sj4YyKyzHWLzOdxY1GssvLcfmhC4jN7tvUPPkF3Wc97cmtoeDgkAf6oDjgYc1jIxfuML1EZn3T0-aY9mV77RnXyNd17LmZ42F4yeVqwYQJ4=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuZOlMXFK8saM8AFzGebnwHHMkMFncM_fWztfAKJlxk7OdBDjk4Ro1BztWXjOFndweqnFBeJ2HzkKJwytsSG4YQzsYbJfG_YL75btcvQQMzZJcTyG3bq0mfargd4O_uF5wA7vnKe2nXBst4wHszuiOlw=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuVJBdBHpm--rwB1ipwvq5oaTjnoq0fWBKctWdyaLLxh-2ltKDio5E4XtAGRziLvAGCEUE3y0lmW516-9bK65ud9JDrKhuJEW4QM39aMhmlbKx0vT-sFkU5FYJYmSwsrjduUxaudqN13hfhTOBDHUNVU=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuWtL4ZvPfE8V8YsWVMRxV1xiCg95wJRFhofMKl2w9F279mOQqx_BYNwvNoGPeHYly39p7JcMXRcWXtAcSWgX8vHYmTckKFbFDvr41qVYoRk-XKkupJbZy-Np-uTQhoQKYHi26wocKyCrL6KMzvcDzeo=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuQ-SHlAH7bIjAjcfS9l8ZBAQZ6MOJ0F3rxgJYM6LTzXyh6IqAysvK_qgcA_TvvFJeQRrL7lmNLglcqeUTiPDK93rU3R2x23MzSYjDmDGCD5vxiYec0d7-SoBWdalvGAIkYxKzGXGznB58UbSvgEuleM=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuQxGhYcKgXzd2zX4u2zmiVivSmg-23jE7wqsWgGMuN1RtuNAy5P6UxY6fl7TMq6T7yFq6auH-fPfOoezBDQ2Ev058dB6Grj4k7IB9em9Jhg5Q1bQals6AdcdqcoAsnuoXSSTItVri7dQxcw7yu_zKTuhJpO60SG4xXWdPb5qq4K1E7H4rEhaSWY=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOufvg9ZGFf0v7nGYxrfHJQTG7lRi93WMvOyoQ9EL3Nsd6hxul_Y2_oF59ig20K5r21ZjhqKPIYmtnAJL3NOQSfkZ1htS8cu3b3syIoCaN2F8_6mrkpttl5Lqp_b6QmaEc6tzOizxpBCffoIvjKU3x_UM=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOufvg9ZGFf0v7nGYxrfHJQTG7lRi93WMvOyoQ9EL3Nsd6hxul_Y2_oF59ig20K5r21ZjhqKPIYmtnAJL3NOQSfkZ1htS8cu3b3syIoCaN2F8_6mrkpttl5Lqp_b6QmaEc6tzOizxpBCffoIvjKU3x_UM=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
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*
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*
Form 1042-S and 1042 Reporting e-Workshop [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuQlO1ak3lsJqCSSPypNZCXLFrq4gfe2L3wZ2KqJg0QjhRST6SpwfeBXvQ2cal_INbtXpYsGxyWcy4mQrmKQj-XnAwWr00fTgpxMc0ktYvXuQ95NEX0E6mHOz74S4W9wyErixmu8Oi0c562ZRrDXY0U4=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
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Regards and Happy Holidays,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
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* Newsletter [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuSzVKSO7A_EisbEaQf2ZBpJMHe7LVEjGgBGnesCVJ21UnxD9Sljrrgzq1lmPvWejW9Lb2g5XLcJ2dE_7ZBDXODjbAbpkjf4iCo6qA_dcaL83OS7rjSVWt3b1wNaiXJfgaeD3eh_p3sdcuYcSUKUEe3Zs_2CT5t2W51_gw2LiwNwhkdrjS9aJwla2L1no0D-vNw==&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
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* Basic [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuUN10URWseuSc5nVC_9mYKsQ8auXbuglrPtJ4pLeind6Z_9V8heOADiBY0rQgTaQYnGRO_aX5sSy3y3RMOjkcwrugvHV19tOd1fwzHnzm1ueKV4wjdrDEfIeFn_kirhc0NW_ZumplLeEa0IxxAuUVXM=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]
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* Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuRNv1ZXIzUopkm7rMCTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOMMirLXsLJ5igNsciGbY2F0YwvgH65EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW_7Nzuwdu_Vo=&c=7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg==&ch=qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw==]-
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 25  one-hour webcasts available for viewing at your convenience
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Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass
P.S. Please feel free to forward this to any colleagues or friends who work in or
are responsible for the accounts payable function. We appreciate your doing so. 
[http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1129646989569&ea=kathleen%40transocean.com]
P.P.S. If you need to contact us, please do not reply to this.  Please write us 
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n:center;" align=3D"center"><span style=3D"line-height:115%;">
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n:center;" align=3D"center">
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<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;"><str=
ong><span style=3D"line-height:115%;">Most Popular Articles of 2017</span><=
/strong></span></div>
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</div>
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</span></h1>
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ht:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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ly:Verdana,sans-serif;">
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ht:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin-left:0.25in;font-weight:normal;font-family:Times-New-R=
oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
<span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;line-height:normal;font-family:Times-New-R=
oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
<span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;" align=3D"center">&nbsp; &nbsp;&nbsp;    <img height=3D=
"227" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.39" hspace=3D"5" widt=
h=3D"300" src=3D"http://files.constantcontact.com/4c102576001/a0a6568f-8cec=
-40ea-b4d6-ca1ef4048b84.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:Verdana,sans-serif;">&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">
<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"background-=
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;">&nbsp;</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;">
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<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-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"color:#00b0=
f0;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> <b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b>
<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;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;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;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<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';">In looking back a=
t the year, we decided to share links to our most popular articles. </span>=
</div>
<ul><li><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">You can see information about the 2018 mileage rate </sp=
an><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1=
bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubJ8JR0Q69Z9XF_UizlfNtV0OZsz86HrBWxE=
PhIr_8JGxEa-z6AKbF9uj1KT1M5UuE3Uf1nWHZ99WLfI1oMVxkxdAyC-ah28Ye9yi1aDJq__ShP=
luvgdEv6C_eBGtKOxhJvjj3Msa8OG3kdG4E8zg7861ToClAckqg=3D=3D&c=3D7KJqp9eoe8Y-u=
2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbG=
v1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/public=
/IRS-2018-Mileage-Rate.cfm" target=3D"_blank"><span style=3D"font-size:10.0=
pt;line-height:115%;font-family:'Verdana','sans-serif';">here</span></a><sp=
an style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-s=
erif';">.</span></li><li><span style=3D"font-size:10.0pt;line-height:115%;f=
ont-family:'Verdana','sans-serif';">You can read Responsibility for Reviewi=
ng Expense Reports </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuc8XJY6jwe6yO=
dN5m7LL1JEefE_pVvVdaQaubif8EN3no3rfAfTicH8Dxtje6L-v2_VDXVas5b_fKz6Dm-zLcWOH=
VMaE1k5Adbv-6PMP80oqKqQ3bmxuXqCdM9OJignecC3rzioNnp5q3Hu-WeVZ7CQGEoG5_NFCXhd=
rhqV7ph74n6dFGr5IKYN30kgO7i0bMA=3D=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4=
ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7Jh=
FARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/public/Responsibility-for-=
Reviewing-Expense-Reports.cfm" target=3D"_blank"><span style=3D"font-size:1=
0.0pt;line-height:115%;font-family:'Verdana','sans-serif';">here</span></a>=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','san=
s-serif';">. </span></li><li><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','sans-serif';">You can read Getting Started when G=
oing Paperless: Five Baby Steps </span><a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOO=
ufqIc-HXFJB6d4FTmziYMXwicgCz9T8gHTq1BDQu5w_Aq4R3mbr-JLgTmMaPbcvw5iwtRDhTUCp=
hRaWASZC3y42alIXO0oGqye-5T12l9TFxemmCTsDSJesqEv_gTkmB5XlO0XNDA96gi_7Hh9PtTB=
VoozBB9HRCvyMBhNQop2SVZNkG4whQ7iZx_b5oablYfdIOyAbIhG0B&c=3D7KJqp9eoe8Y-u2ls=
oNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1n=
nAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/public/Ge=
tting-Started-when-Going-Paperless-Five-Baby-Steps-2.cfm" target=3D"_blank"=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';">here</span></a><span style=3D"font-size:10.0pt;line-height:115%=
;font-family:'Verdana','sans-serif';">. </span></li><li><span style=3D"font=
-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">You can =
read Segregation of Accounts Payable Duties Basics </span><a shape=3D"rect"=
 href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfV=
vBFLDGTalzIeaukCYOOudXLogqSkT-9iFf3LlYWrffthJRzP__kqWs5TlakxAr8qbysjSlobJZh=
GM2VibfJY4aikuziHEoRK-ja_eBjnSPCjIX9Q7hnpnccrZ-l0hKdjAChpnK0IjmfU1YxGLfwdbJ=
TKgQ4NZ9ig8-yHoReUxA_jTBPaWAJAQhcwMHlvFhi6aklUV9-hZdigBPwxnODyA=3D=3D&c=3D7=
KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6i=
QhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-no=
w.com/public/Segregation-of-Accounts-Payable-Duties-Basics.cfm" target=3D"_=
blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">. </span></li><li><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
You can read Six Myths about P-Cards and Tax Compliance </span><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtg=
GIUfVvBFLDGTalzIeaukCYOOuU12iZB6l-Gcou8PBq7AQKLNjvKhgPzPIM5QLd48WeP-E55x4mW=
0R6x-yNaxYWZskuzSXa0iV0DBkpDBi8MCbBrg3HpJKSQeXflfAbyWRGYPkt85tJ4uPmCwbW4eUo=
DWdAQNmEvf6JtV4KB_vFF6JwHg5JVaTQTVJhbxvntwM2bvPaRU88PsCwXxGomrIVT-4A=3D=3D&=
c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslO=
UVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.=
ap-now.com/public/SixMythsAboutPCardsandTaxCompliance.cfm?sd=3D60" target=
=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">. </span></li></ul>
</span></div>
<span style=3D"color:#7030a0;line-height:115%;"><b>About Memberships</b></s=
pan><span style=3D"line-height:115%;">: You can to a very short explanation=
 of the different levels of membership <a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOO=
uexGOiwxCnDJ8BTUKl6mFkGIbdVDXmhq1k8NVJQxOCU4HSg_aI7Es_8fzSQIt3m9sdYWxCd0Ano=
uCLdCDuL1W2Of1JcBRn3UNNMrUi4CmndAYWfG-4OdrAGjEt48k-HHxhIgmGwj8EpfH-9qy-Xo_g=
X-WRoP3c0ggGOD26HpZoLS&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84=
GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=
=3D" alt=3D"https://attendee.gotowebinar.com/recording/1936714249398888194"=
 target=3D"_blank"><span style=3D"color:#0000ff;">here</span></a>. You can =
start a Portal or Platinum membership <a shape=3D"rect" href=3D"http://r20.=
rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOu=
eiqgbs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQqbCFHRss40IBMJRKrqLWi6v=
CkNCLeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENyKJqtQ5qGdb1k&c=3D7KJqp9=
eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURX=
UDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"https://www.ap-now.co=
m/public/5.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">here</span=
></a>. You can get your webpass only <a shape=3D"rect" href=3D"http://r20.r=
s6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuR=
Nv1ZXIzUopkm7rMCTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOMMirLXsLJ5igN=
sciGbY2F0YwvgH65EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW_7Nzuwdu_Vo=
=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3Dq=
cslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://=
www.ap-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color:=
#0000ff;">here</span></a>, the Basic membership only <a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLD=
GTalzIeaukCYOOuUN10URWseuSc5nVC_9mYKsQ8auXbuglrPtJ4pLeind6Z_9V8heOADiBY0rQg=
TaQYnGRO_aX5sSy3y3RMOjkcwrugvHV19tOd1fwzHnzm1ueKV4wjdrDEfIeFn_kirhc0NW_Zump=
lLeEa0IxxAuUVXM=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWH=
zg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank"><span =
style=3D"color:#0000ff;">here</span></a> or the newsletter only <a shape=3D=
"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dt=
gGIUfVvBFLDGTalzIeaukCYOOuSzVKSO7A_EisbEaQf2ZBpJMHe7LVEjGgBGnesCVJ21UnxD9Sl=
jrrgzq1lmPvWejW9Lb2g5XLcJ2dE_7ZBDXODjbAbpkjf4iCo6qA_dcaL83OS7rjSVWt3b1wNaiX=
JfgaeD3eh_p3sdcuYcSUKUEe3Zs_2CT5t2W51_gw2LiwNwhkdrjS9aJwla2L1no0D-vNw=3D=3D=
&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3Dqcsl=
OUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www=
.ap-now.com/public/Accounts-Payable-Now-Tomorrow-newsletter.cfm" target=3D"=
_blank"><span style=3D"color:#0000ff;">here</span></a>. Note: Prices are ri=
sing on January 1, 2018. </span></div>
</span></div>
</span></div>
<span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;"><span style=3D"color:#cc00cc;font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><b>Reminder:</b></span><span style=3D=
"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> <span st=
yle=3D"color:#000000;">Do you have training dollars left in your budget? Wh=
y not use them to start a membership now. Group discounts are available for=
 your whole group. Email </span><a shape=3D"rect" href=3D"mailto:publisher@=
ap-now.com" target=3D"_blank">publisher@ap-now.com</a> for a quote.</span><=
/span></div>
</div>
<br /><div style=3D"color:black;font-weight:normal;font-family:Times-New-Ro=
man;margin-top:0px;font-style:normal;text-align:left;"><b><b><b>
<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;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;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;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuRNv1ZXIzUopkm7rM=
CTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOMMirLXsLJ5igNsciGbY2F0YwvgH6=
5EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW_7Nzuwdu_Vo=3D&c=3D7KJqp9eo=
e8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUD=
HJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFL=
DGTalzIeaukCYOOueiqgbs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQqbCFHRs=
s40IBMJRKrqLWi6vCkNCLeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENyKJqtQ5q=
Gdb1k&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=
=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></b></b></div></div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></div>
</b></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,=
sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWF=
EzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuYQw6LEDITG4FimXS3eZWjecsp=
IBIBdZe7bQDsIHg3EZdP0cVq6LwXPcT0Q7NKjOsbjCxtXPnY6SwOw9wdc4nS3Z1SUduHQ7m80qI=
C5slVrLfQpbyRX8WE88H41mu93iNxSQWOsniqtb9XoT726Q5k4=3D&c=3D7KJqp9eoe8Y-u2lso=
NZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nn=
AjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/products/i=
tem47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP and =
Accounting Need to Know January 24</span><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></li><li><span s=
tyle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><s=
pan style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif=
;">QT Brief: <a style=3D"color:blue;text-decoration:underline;" track=3D"on=
" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWE=
Gt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubJ8JR0Q69Z9_JeTq-jNSb0MYthlTCr_LTihWWwl=
YrojMwJxZvxhfF1wwChH1grnTfRqOox2I1MGwcnQ9kDzwGf4IszMy14pJ2xdUBYipYprNhx0HjZ=
Wmk1CZ0YW2vbpJ8xgdl5Wz5ub3SMFg9wKzLk=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcY=
v4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7=
JhFARxL5zLO1Jw=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/products/=
item132.cfm" target=3D"_blank">AI & RPA</a>: What Every AP and Accounting P=
rofessional Needs to Know February 6</span><span style=3D"font-size:10pt;li=
ne-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span> </span></li><=
li><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-=
serif;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,=
sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWF=
EzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOubZAw2A2iihQ8ZMLh9zVtbi2JD=
pa_ngc6j1vVKZAuGY5sj4YyKyzHWLzOdxY1GssvLcfmhC4jN7tvUPPkF3Wc97cmtoeDgkAf6oDj=
gYc1jIxfuML1EZn3T0-aY9mV77RnXyNd17LmZ42F4yeVqwYQJ4=3D&c=3D7KJqp9eoe8Y-u2lso=
NZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nn=
AjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/products/i=
tem54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> February =
20</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana=
,sans-serif;">&nbsp;</span> </span></li><li><span style=3D"font-size:10pt;l=
ine-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTal=
zIeaukCYOOuZOlMXFK8saM8AFzGebnwHHMkMFncM_fWztfAKJlxk7OdBDjk4Ro1BztWXjOFndwe=
qnFBeJ2HzkKJwytsSG4YQzsYbJfG_YL75btcvQQMzZJcTyG3bq0mfargd4O_uF5wA7vnKe2nXBs=
t4wHszuiOlw=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=
=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" a=
lt=3D"http://www.ap-now.com/products/item39.cfm" target=3D"_blank">Accounts=
 Payable Best Practices</a> March 13 </span></li><li><span style=3D"font-si=
ze:10pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"fo=
nt-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtg=
GIUfVvBFLDGTalzIeaukCYOOuVJBdBHpm--rwB1ipwvq5oaTjnoq0fWBKctWdyaLLxh-2ltKDio=
5E4XtAGRziLvAGCEUE3y0lmW516-9bK65ud9JDrKhuJEW4QM39aMhmlbKx0vT-sFkU5FYJYmSws=
rjduUxaudqN13hfhTOBDHUNVU=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keX=
z1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO=
1Jw=3D=3D" alt=3D"http://www.ap-now.com/products/item65.cfm" target=3D"_bla=
nk">P-card Best Practices for AP</a> March 22</span> </span></li><li><span =
style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda=
1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuWtL4ZvPfE8V8YsWVMRxV1xiCg95wJRFhof=
MKl2w9F279mOQqx_BYNwvNoGPeHYly39p7JcMXRcWXtAcSWgX8vHYmTckKFbFDvr41qVYoRk-XK=
kupJbZy-Np-uTQhoQKYHi26wocKyCrL6KMzvcDzeo=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAm=
CtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BY=
lddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm=
" target=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure IRS=
 Compliance April 12</span> </span></li><li><span style=3D"font-size:10pt;l=
ine-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"font-size:=
10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" hr=
ef=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBF=
LDGTalzIeaukCYOOuQ-SHlAH7bIjAjcfS9l8ZBAQZ6MOJ0F3rxgJYM6LTzXyh6IqAysvK_qgcA_=
TvvFJeQRrL7lmNLglcqeUTiPDK93rU3R2x23MzSYjDmDGCD5vxiYec0d7-SoBWdalvGAIkYxKzG=
XGznB58UbSvgEuleM=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84Ga=
WHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=
=3D" alt=3D"http://www.ap-now.com/products/item37.cfm" target=3D"_blank">El=
ectronic Payment Fraud Prevention Best Practices</a> April 19</span> </span=
></li></ul>
<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"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuQxGhYcK=
gXzd2zX4u2zmiVivSmg-23jE7wqsWgGMuN1RtuNAy5P6UxY6fl7TMq6T7yFq6auH-fPfOoezBDQ=
2Ev058dB6Grj4k7IB9em9Jhg5Q1bQals6AdcdqcoAsnuoXSSTItVri7dQxcw7yu_zKTuhJpO60S=
G4xXWdPb5qq4K1E7H4rEhaSWY=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keX=
z1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO=
1Jw=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<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&nbsp;Programs</=
b></span> &nbsp;</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" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOufvg9ZG=
Ff0v7nGYxrfHJQTG7lRi93WMvOyoQ9EL3Nsd6hxul_Y2_oF59ig20K5r21ZjhqKPIYmtnAJL3NO=
QSfkZ1htS8cu3b3syIoCaN2F8_6mrkpttl5Lqp_b6QmaEc6tzOizxpBCffoIvjKU3x_UM=3D&c=
=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOU=
VW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" 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;" shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLD=
GTalzIeaukCYOOufvg9ZGFf0v7nGYxrfHJQTG7lRi93WMvOyoQ9EL3Nsd6hxul_Y2_oF59ig20K=
5r21ZjhqKPIYmtnAJL3NOQSfkZ1htS8cu3b3syIoCaN2F8_6mrkpttl5Lqp_b6QmaEc6tzOizxp=
BCffoIvjKU3x_UM=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWH=
zg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D"=
 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:#33333=
3;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;"><strong style=3D"font-size:10pt;"><a shape=3D"rect" h=
ref=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvB=
FLDGTalzIeaukCYOOuXh2nLEkIXXCcxrIWx2urOtXUXCcQYFkRDja6RBiXqGOCV2I5teGT0NP0S=
HAlFXI-8aczF-dTsjXK_AZ1-n6p_1oe9VvYQdnwiSVi8rUiRz0f7-cOZu9AlXKzJ5Wz8Ne_6IQK=
AE4nPc-UjW__6ED-C5LdSHok6k-KQ=3D=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4AT=
Ocv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFA=
RxL5zLO1Jw=3D=3D" alt=3D"http://www.ap-now.com/products/1099-eWorkshops.cfm=
" target=3D"_blank">1099 e-Workshops</a></strong><span style=3D"font-size:1=
0pt;">&nbsp; Available on an Any Time Viewing basis&nbsp;</span> </span></d=
iv>
</li><li style=3D"color:#333333;">
<div><strong style=3D"font-size:10pt;"><a shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOO=
uQlO1ak3lsJqCSSPypNZCXLFrq4gfe2L3wZ2KqJg0QjhRST6SpwfeBXvQ2cal_INbtXpYsGxyWc=
y4mQrmKQj-XnAwWr00fTgpxMc0ktYvXuQ95NEX0E6mHOz74S4W9wyErixmu8Oi0c562ZRrDXY0U=
4=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3D=
qcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" alt=3D"http:/=
/www.ap-now.com/products/item95.cfm" target=3D"_blank">Form 1042-S and 1042=
 Reporting e-Workshop</a>&nbsp;</strong><span style=3D"font-size:13.33px;fo=
nt-family:Verdana, sans-serif;"><strong>Available on an Any Time Viewing ba=
sis&nbsp;&nbsp;</strong></span></div>
</li></ul>
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                <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 and Happy Holidays,</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=3D001lWFEzK7B4Cda=
1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuSzVKSO7A_EisbEaQf2ZBpJMHe7LVEjGgBG=
nesCVJ21UnxD9Sljrrgzq1lmPvWejW9Lb2g5XLcJ2dE_7ZBDXODjbAbpkjf4iCo6qA_dcaL83OS=
7rjSVWt3b1wNaiXJfgaeD3eh_p3sdcuYcSUKUEe3Zs_2CT5t2W51_gw2LiwNwhkdrjS9aJwla2L=
1no0D-vNw=3D=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=
=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=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>&nbsp;<=
/strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ar=
ial, sans-serif;">Monthly 4-page quick read publication focused on emerging=
 issues impacting the accounts payable and payment function. Subscription n=
ow also includes the March AP Best Practices webinar and the fall AP Recogn=
ition Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, s=
ans-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-s=
ize:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blu=
e;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOuUN10URWseuSc5=
nVC_9mYKsQ8auXbuglrPtJ4pLeind6Z_9V8heOADiBY0rQgTaQYnGRO_aX5sSy3y3RMOjkcwrug=
vHV19tOd1fwzHnzm1ueKV4wjdrDEfIeFn_kirhc0NW_ZumplLeEa0IxxAuUVXM=3D&c=3D7KJqp=
9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhUR=
XUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" shape=3D"rect" linktype=3D"=
1" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basi=
c</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newsle=
tter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGI=
UfVvBFLDGTalzIeaukCYOOueiqgbs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQ=
qbCFHRss40IBMJRKrqLWi6vCkNCLeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENy=
KJqtQ5qGdb1k&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=
=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" shap=
e=3D"rect" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" targe=
t=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fam=
ily:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as =
described above)+ access to database filled with articles, tips and diagnos=
tic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span =
style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTal=
zIeaukCYOOuRNv1ZXIzUopkm7rMCTbqFYIp_4-JnLVUiNCpzDzBsJQeeKM8uCz3mBrZUQewwkOM=
MirLXsLJ5igNsciGbY2F0YwvgH65EqrZAPzNJ1FNj_uDySLCac0LVepwfQgjRQ5GnjzeESIDMCW=
_7Nzuwdu_Vo=3D&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=
=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" s=
hape=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></spa=
n><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <spa=
n style=3D"color:#000000;">All AP Now's one-hour webinars (2 per month exce=
pt January when there's only one) </span></span></li><li style=3D"color:#00=
4db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><=
strong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E=
27dtgGIUfVvBFLDGTalzIeaukCYOOuaqbDV_J2Cwn_uU6vWm64hAw4YCC8oOviP6ugVSNb2Uz1I=
VqBjJ8abuP6Py_JLY5ui4G9PzTWS2OJCdszRW5yvLJdTT-0lZmLcWhh0MZSIjsHIgbGJftZQYoa=
2t6DM3ROFI3HNrrv8G9&c=3D7KJqp9eoe8Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaW=
Hzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D=
" linktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blan=
k">Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"colo=
r:#000000;">5&nbsp; one-hour webcasts available for viewing at your conveni=
ence</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-si=
ze:10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"=
color:blue;text-decoration:underline;" track=3D"on" href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001lWFEzK7B4Cda1bKWEGt0-1E27dtgGIUfVvBFLDGTalzIeaukCYOOueiqg=
bs7cLa_t7CuKdwxQZo0el5BhG1TJv0ib96Uyp8D5PCcIGPbQqbCFHRss40IBMJRKrqLWi6vCkNC=
LeioMrvDb-Ek82tQCypVPTfR4aX1wvpd4nog_-UE_7-UOENyKJqtQ5qGdb1k&c=3D7KJqp9eoe8=
Y-u2lsoNZYWwxlAmCtOcYv4ATOcv4keXz1Jq84GaWHzg=3D=3D&ch=3DqcslOUVW6iQhURXUDHJ=
ZbGv1nnAjspLC6BYlddM7JhFARxL5zLO1Jw=3D=3D" shape=3D"rect" linktype=3D"1" al=
t=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></=
span></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webina=
r Pass and more&nbsp;</span>Plus Anytime Viewing Pass</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=
9646989569&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=
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>&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=
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