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Date: Thu, 25 Jan 2018 06:16:38 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
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    A Novel Way to Look at Nexus ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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A Novel Way to Look at Nexus
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
A Different Way to Look at The World: As online commerce has expanded, states have
searched for ways around the physical presence ruling. The latest argument, being
used by Massachusetts is a real doozy. They argue that the files known as "cookies,"
downloaded to computers or smart phones when someone visits a website, effectively
create that physical presence. It remains to be seen whether this argument will 
hold water or not. But it does demonstrate the lengths states will go to ensure 
they collect all the taxes they are owed.  How good are your practices when it comes
to accruing and paying use tax?
Of course, one could make the argument, that you accessed a website on your smartphone,
while traveling in another state.
Resource: To help readers with this issue, AP Now has invited Jim Frazier, the Sales
Tax Guy, to share his considerable expertise in our Sales and Use Tax Best Practices
[http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3VzmmJ9tzsj19IUazKswuLZWNj9voJfyASXRDKiJaCpWd44Dc8J2bBzBqP7TpM22vHTYqG_mDRm9PSyZH-YCl-9IDc6QpFVGEr0gt6DqZXmadBXE6bbaV_F49MZcQKqUigDR6IUNsJ2BoIOK8kMCfP8=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
webinar on February 20th. This session, and only this session, will start at 3 PM
EST. You can find additional information about the session or register here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3VzmmJ9tzsj19IUazKswuLZWNj9voJfyASXRDKiJaCpWd44Dc8J2bBzBqP7TpM22vHTYqG_mDRm9PSyZH-YCl-9IDc6QpFVGEr0gt6DqZXmadBXE6bbaV_F49MZcQKqUigDR6IUNsJ2BoIOK8kMCfP8=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
This event is part of the AP Now Annual Web Pass [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TWEZuUKic5DcJHC3dc=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
You can get information about the web pass or purchase it here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TWEZuUKic5DcJHC3dc=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
T&E Policy Survey Link
Get information about the T&E Policy Survey results here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3Xhgwo05c_qvIBrWSGsEGGJRiGaD_dkO2huiotw5fdV8lzOk6Cmgky7_I1Zp4fURBSroBVltXp0rwrb1Ny_rffOZYptspjnbF-aUxh6CnjOri4rMdM_C3iLHdon2sRIwjrXuVBoMiP0_mMK-c51ceNU=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
About Memberships: You can to a very short explanation of the different levels of
membership here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3VIXK3oXeSBvkM21HCdNfx0BN78BOqd8FcFuNFhARzqAgWU_SnJFGJjAFtOyc5oD6sCECdYqzlaht_3WCDC-VGGJcIWx-7c0GmaHqpziYvzniP2p4Odie9jBw8OrRuHQ5wRB7lR_5j-eqzf355WKXdGovSHsMEysLMNy9og0fgGs&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3dVuRBEj7pWo-TJjc07ScBnQ7s8OoRJhnuzLXKBuJsKS2HrNvbejknuAohd9w2kKaLDkH3rngXAvaPJqWBggd1b-cvKRuyzOJc-ayvMyrdBZ7WHqPcZ6Mx4RvCUXiadKFs4OzW8U_h70&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TWEZuUKic5DcJHC3dc=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3akdDuyYEwrniqysUlcW4VCBdGi2qCYJESD6pR3ut5Y9zuHAhc9wYvWh01sJRZC4kpEw4zkrQIvsDbEjZUyoZECieeCub9d8BU5RSOxDRudTj1tmaq_7H5n2bKZal4coaNnfsz9mgCBeTDcXBaa4LW0=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3ap045Xz9kuXWefR0dmHqIqsNF5ps4e9sfOw0cnKNIaRKMD5QO99DIGUqy-oWw4NqweI1Mqt6jROToNDF83YW-C-Nf2w14MXofHek553sL1N5QXA2p7aN5u72tegsJqmmxwIcpcnOvm1ASyBQFnZIAE3GlH76nUSF0fU6e56eVNToIT8cKHd_CGH3-Lys-myUQ==&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
Reminder
The 1042 e-Workshop [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3e43AyjVhMi9UyUg7oSPQSkKTyxWpmgqk1DJ6W_Yc39MmNEAUT3NR5GWqJiN0yU3RlkZh7FcHO1am42nPaEP0DUqdiCIHlJhuLR_3IYa1ANMmYPd5KkRnXQNtb6lwqPdfV88zHnING5IspXp5wLdxOo=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
(four hours) is still available for online Anytime Listening. You can listen to 
each as many times as needed.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TWEZuUKic5DcJHC3dc=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3dVuRBEj7pWo-TJjc07ScBnQ7s8OoRJhnuzLXKBuJsKS2HrNvbejknuAohd9w2kKaLDkH3rngXAvaPJqWBggd1b-cvKRuyzOJc-ayvMyrdBZ7WHqPcZ6Mx4RvCUXiadKFs4OzW8U_h70&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]memberships.)

* QT Brief: AI & RPA [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3bGj57ZwEuAFwVr2epmAV_31Y5GzxqE5fXDgUa_KyVSs86tgqFbCYjgZ0E6tLYOUWkdbvxdAK2MvhPFWRwcqYy8O3J-ktGwHrEsdxIzyUK8f0nf__rzT7PG4GWR8LLggD40tz_uHjMnybaGR9UgBlmk=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]:
What Every AP and Accounting Professional Needs to Know February 6
* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3VzmmJ9tzsj19IUazKswuLZWNj9voJfyASXRDKiJaCpWd44Dc8J2bBzBqP7TpM22vHTYqG_mDRm9PSyZH-YCl-9IDc6QpFVGEr0gt6DqZXmadBXE6bbaV_F49MZcQKqUigDR6IUNsJ2BoIOK8kMCfP8=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3eB0YGe0RjxHpPwNAUUtj547gQOTgvRYULXGGYHYt72tQNXOd2DuFEDLJXZJeXvv9noe62xPm9v9Ou0Q2FJ0JGUpSsCe-1c5tFe2NsHqojpT4hTS43TN1WMmxFkvGUEqB6tNGPYeh6zPAbJEL22tLcY=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3SJ2IuaqvQ0aszTZ5VawsRyjwuR0li_pS3h7zCJgdIBOHviLbywCij9T1S7HQRQ1vfYHZecYVPv3zyFOFS94tbzWiOMPELMbW4r3MISoCb05S-2E8c1OHYXIA52L-McpXLixBy_X2paHQSqbbIcianE=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3S2vdDaxpGJ3zRrStlfviTQZkfcKCa1rrnCn4ZUw9xh79X_oS8QRyMnniBaodfDwlcx6lFTI6Y2mHZp72mZ227liP2e0jwctcmRoBtkUkirjIAfIrAeWBnv4Bx9gj3qi09KYwKf5y5YjmTJVc6y6MR8=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3S_YV1StljovWpenb_M-9fSWHffZn_d0eLdcHQJtDHlOPVU9Yt8DQl4x9vuHfKqNP7rYhVYGTxZWxH-kboPnwtJqY6wh751nV9qZaIqaLowW3Ovvx1R0GDG-7yVcd7cqFlwdGE_hwYBjZU8UfjHXLbk=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3X0IDA4j6FXwaYU0znO-Gkcrk9Ssi4D3VwKuz-V2skYSOBbAYvOPD1t6E7s_5EQa2U_n3NqI_HKut9ppdR9K3gYuDjqEvFeUcd5O-54lIe4J5jal5e9ucCOqE0WKH6gcQcTel421BZ6VUcSpxSxSw4hQKYWhpVmQR3zHxFfrY_nYe_SoiaNkSHc=&c=f4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA==&ch=e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw==].
Other Programs

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a self-study with no ongoing CPE requirements. You can get the details about it 
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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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;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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;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">&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: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%"=
 cellspacing=3D"0" cellpadding=3D"5" 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;
<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;">
<div><span style=3D"color:#00b0f0;background:white;font-size:10.0pt;line-he=
ight:115%;font-family:'Verdana','sans-serif';"><b>A Different Way to Look a=
t The World</b></span><span style=3D"background:white;font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">: As online commerce has =
expanded, states have searched for ways around the physical presence ruling=
. The latest argument, being used by Massachusetts is a real doozy. They ar=
gue that the files known as "cookies," downloaded to computers or smart pho=
nes when someone visits a website, effectively create that physical presenc=
e.</span><span style=3D"font-size:10pt;"> It remains to be seen whether thi=
s argument will hold water or not. But it does demonstrate the lengths stat=
es will go to ensure they collect all the taxes they are owed. </span><span=
 style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-ser=
if';">&nbsp;How good are your practices when it comes to accruing and payin=
g use tax?</span></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"background:white;font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">Of course, one could make the argument, th=
at you accessed a website on your smartphone, while traveling in another st=
ate.</span></div>
<div><span style=3D"color:#00b050;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';">: To help re=
aders with this issue, AP Now has invited Jim Frazier, the Sales Tax Guy, t=
o share his considerable expertise in our </span><a href=3D"http://r20.rs6.=
net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3Vzmm=
J9tzsj19IUazKswuLZWNj9voJfyASXRDKiJaCpWd44Dc8J2bBzBqP7TpM22vHTYqG_mDRm9PSyZ=
H-YCl-9IDc6QpFVGEr0gt6DqZXmadBXE6bbaV_F49MZcQKqUigDR6IUNsJ2BoIOK8kMCfP8=3D&=
c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4p=
moVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" shape=3D"rect" alt=
=3D"http://www.ap-now.com/products/item54.cfm" target=3D"_blank"><span styl=
e=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"=
>Sales and Use Tax Best Practices</span></a><span style=3D"font-size:10.0pt=
;line-height:115%;font-family:'Verdana','sans-serif';"> webinar on February=
 20th. This session, and only this session, will start at 3 PM EST. You can=
 find additional information about the session or register </span><a href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyo=
sajMr3uxyWw4VH3VzmmJ9tzsj19IUazKswuLZWNj9voJfyASXRDKiJaCpWd44Dc8J2bBzBqP7Tp=
M22vHTYqG_mDRm9PSyZH-YCl-9IDc6QpFVGEr0gt6DqZXmadBXE6bbaV_F49MZcQKqUigDR6IUN=
sJ2BoIOK8kMCfP8=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uH=
NA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D"=
 shape=3D"rect" alt=3D"http://www.ap-now.com/products/item54.cfm" target=3D=
"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verd=
ana','sans-serif';">here</span></a><span style=3D"font-size:10.0pt;line-hei=
ght:115%;font-family:'Verdana','sans-serif';">. This event is part of the <=
/span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0=
NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5v=
rJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8o=
SyS2RMrD27TWEZuUKic5DcJHC3dc=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EI=
UDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eN=
sDcvdw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item10.c=
fm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana','sans-serif';">AP Now Annual Web Pass</span></a><span sty=
le=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';=
">. You can get information about the web pass or purchase it </span><a hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uy=
osajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqx=
TudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TW=
EZuUKic5DcJHC3dc=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9u=
HNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D=
" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item10.cfm" 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></div>
<br/></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">
<div><span style=3D"color:#f113f1;"><b><span style=3D"font-size:10pt;line-h=
eight:115%;font-family:Verdana, sans-serif;"><b>T&E Policy Survey Link</b><=
/span></b></span><span style=3D"color:#000000;font-size:10pt;line-height:11=
5%;font-family:Verdana, sans-serif;">
<div>Get information about the T&E Policy Survey results&nbsp;<a style=3D"c=
olor:rgb(0, 0, 0);" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0=
e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3Xhgwo05c_qvIBrWSGsEGGJRiGaD_dkO2huio=
tw5fdV8lzOk6Cmgky7_I1Zp4fURBSroBVltXp0rwrb1Ny_rffOZYptspjnbF-aUxh6CnjOri4rM=
dM_C3iLHdon2sRIwjrXuVBoMiP0_mMK-c51ceNU=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XT=
l_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHK=
sTQJOzL29eNsDcvdw=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/produc=
ts/item133.cfm" target=3D"_blank">here</a>.</div>
</span></div>
<b><br/></b></span></div>
<div><b style=3D"font-size:10pt;"><span style=3D"font-size:10pt;line-height=
:115%;"><b>
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"display:inline !important;">
<div style=3D"display:inline !important;"><span style=3D"color:#cc00cc;font=
-size:10pt;line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"color:black;display:inline !important;font-family:Times-New-R=
oman;margin-top:0px;">
<div style=3D"display:inline !important;margin-top:0px;"><span style=3D"fon=
t-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;display:inline !important;">
<div style=3D"margin:0in 0in 10pt;display:inline !important;"><span style=
=3D"line-height:115%;">
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;"><span style=3D"color:#7030a0;line-height:115%;"><b>About Memberships</=
b></span><span style=3D"line-height:115%;">: You can to a very short explan=
ation of the different levels of membership </span><a shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyo=
sajMr3uxyWw4VH3VIXK3oXeSBvkM21HCdNfx0BN78BOqd8FcFuNFhARzqAgWU_SnJFGJjAFtOyc=
5oD6sCECdYqzlaht_3WCDC-VGGJcIWx-7c0GmaHqpziYvzniP2p4Odie9jBw8OrRuHQ5wRB7lR_=
5j-eqzf355WKXdGovSHsMEysLMNy9og0fgGs&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb=
-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOz=
L29eNsDcvdw=3D=3D" alt=3D"https://attendee.gotowebinar.com/recording/193671=
4249398888194" target=3D"_blank"><span style=3D"color:#0000ff;">here</span>=
</a><span style=3D"line-height:115%;">. You can start a Portal or Platinum =
membership </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3dVuRBEj7pWo-TJjc07Sc=
BnQ7s8OoRJhnuzLXKBuJsKS2HrNvbejknuAohd9w2kKaLDkH3rngXAvaPJqWBggd1b-cvKRuyzO=
Jc-ayvMyrdBZ7WHqPcZ6Mx4RvCUXiadKFs4OzW8U_h70&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7=
XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWC=
HKsTQJOzL29eNsDcvdw=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" targ=
et=3D"_blank"><span style=3D"color:#0000ff;">here</span></a><span style=3D"=
line-height:115%;">. You can get your webpass only </span><a shape=3D"rect"=
 href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvh=
M-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1=
awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD=
27TWEZuUKic5DcJHC3dc=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kd=
PC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=
=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"=
><span style=3D"color:#0000ff;">here</span></a><span style=3D"line-height:1=
15%;">, the Basic membership only </span><a shape=3D"rect" href=3D"http://r=
20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4=
VH3akdDuyYEwrniqysUlcW4VCBdGi2qCYJESD6pR3ut5Y9zuHAhc9wYvWh01sJRZC4kpEw4zkrQ=
IvsDbEjZUyoZECieeCub9d8BU5RSOxDRudTj1tmaq_7H5n2bKZal4coaNnfsz9mgCBeTDcXBaa4=
LW0=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=
=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item58.cfm" target=3D"_blank"><span style=3D"co=
lor:#0000ff;">here</span></a><span style=3D"line-height:115%;"> or the news=
letter only </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3ap045Xz9kuXWefR0dmH=
qIqsNF5ps4e9sfOw0cnKNIaRKMD5QO99DIGUqy-oWw4NqweI1Mqt6jROToNDF83YW-C-Nf2w14M=
XofHek553sL1N5QXA2p7aN5u72tegsJqmmxwIcpcnOvm1ASyBQFnZIAE3GlH76nUSF0fU6e56eV=
NToIT8cKHd_CGH3-Lys-myUQ=3D=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIU=
DPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNs=
Dcvdw=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Now-Tomor=
row-newsletter.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">here</=
span></a><span style=3D"line-height:115%;">.</span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</b></span></b></div>
</div>
</span></div>
<span style=3D"color:#00b0f0;font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;"><b><b><span style=3D"font-size:10pt;line-height:115%;fon=
t-family:Verdana,sans-serif;">
<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"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><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly: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;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"color:#008887;font-size:=
10pt;line-height:115%;font-family:Verdana, sans-serif;"><b>Reminder</b></sp=
an>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;The&nbsp;<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3e43AyjVhMi9Uy=
Ug7oSPQSkKTyxWpmgqk1DJ6W_Yc39MmNEAUT3NR5GWqJiN0yU3RlkZh7FcHO1am42nPaEP0DUqd=
iCIHlJhuLR_3IYa1ANMmYPd5KkRnXQNtb6lwqPdfV88zHnING5IspXp5wLdxOo=3D&c=3Df4Wsb=
rX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYA=
dvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" alt=3D"http://www.ap-now.co=
m/products/item95.cfm" target=3D"_blank">1042 e-Workshop</a> (four hours) i=
s still available for online Anytime Listening. You can listen to each as m=
any times as needed.   &nbsp;</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-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=
=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AF=
rIZCfvxB50OGeDkg59kNEefY84QIG5vrJxG2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGG=
oU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS2RMrD27TWEZuUKic5DcJHC3dc=3D&c=3Df4WsbrX3=
4oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvy=
If_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uy=
osajMr3uxyWw4VH3dVuRBEj7pWo-TJjc07ScBnQ7s8OoRJhnuzLXKBuJsKS2HrNvbejknuAohd9=
w2kKaLDkH3rngXAvaPJqWBggd1b-cvKRuyzOJc-ayvMyrdBZ7WHqPcZ6Mx4RvCUXiadKFs4OzW8=
U_h70&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=
=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=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>
</span></div>
</span></b></b></span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-he=
ight: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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH=
3bGj57ZwEuAFwVr2epmAV_31Y5GzxqE5fXDgUa_KyVSs86tgqFbCYjgZ0E6tLYOUWkdbvxdAK2M=
vhPFWRwcqYy8O3J-ktGwHrEsdxIzyUK8f0nf__rzT7PG4GWR8LLggD40tz_uHjMnybaGR9UgBlm=
k=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3D=
e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=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 Professional Needs to Know February =
6</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,=
sans-serif;">&nbsp;</span> </span></li><li style=3D"color:#333333;"><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=
;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX=
0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3VzmmJ9tzsj19IUazKswuLZWNj9voJfyASXR=
DKiJaCpWd44Dc8J2bBzBqP7TpM22vHTYqG_mDRm9PSyZH-YCl-9IDc6QpFVGEr0gt6DqZXmadBX=
E6bbaV_F49MZcQKqUigDR6IUNsJ2BoIOK8kMCfP8=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7X=
Tl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCH=
KsTQJOzL29eNsDcvdw=3D=3D" alt=3D"http://www.ap-now.com/products/item54.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-seri=
f;">&nbsp;</span> </span></li><li style=3D"color:#333333;"><span style=3D"f=
ont-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a shape=3D=
"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NI=
w8wVvhM-uyosajMr3uxyWw4VH3eB0YGe0RjxHpPwNAUUtj547gQOTgvRYULXGGYHYt72tQNXOd2=
DuFEDLJXZJeXvv9noe62xPm9v9Ou0Q2FJ0JGUpSsCe-1c5tFe2NsHqojpT4hTS43TN1WMmxFkvG=
UEqB6tNGPYeh6zPAbJEL22tLcY=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUD=
PWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsD=
cvdw=3D=3D" alt=3D"http://www.ap-now.com/products/item39.cfm" target=3D"_bl=
ank">Accounts Payable Best Practices</a> March 13 </span></li><li style=3D"=
color:#333333;"><span style=3D"font-size:10pt;line-height:115%;font-family:=
Verdana,sans-serif;"><span style=3D"font-size:10pt;line-height:115%;font-fa=
mily:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3SJ2IuaqvQ0as=
zTZ5VawsRyjwuR0li_pS3h7zCJgdIBOHviLbywCij9T1S7HQRQ1vfYHZecYVPv3zyFOFS94tbzW=
iOMPELMbW4r3MISoCb05S-2E8c1OHYXIA52L-McpXLixBy_X2paHQSqbbIcianE=3D&c=3Df4Ws=
brX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGY=
AdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" alt=3D"http://www.ap-now.c=
om/products/item65.cfm" target=3D"_blank">P-card Best Practices for AP</a> =
March 22</span> </span></li><li style=3D"color:#333333;"><span style=3D"fon=
t-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 sha=
pe=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII=
8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3S2vdDaxpGJ3zRrStlfviTQZkfcKCa1rrnCn4ZUw9xh79=
X_oS8QRyMnniBaodfDwlcx6lFTI6Y2mHZp72mZ227liP2e0jwctcmRoBtkUkirjIAfIrAeWBnv4=
Bx9gj3qi09KYwKf5y5YjmTJVc6y6MR8=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S=
-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL2=
9eNsDcvdw=3D=3D" alt=3D"http://www.ap-now.com/products/item25.cfm" target=
=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure IRS Complia=
nce April 12</span> </span></li><li style=3D"color:#333333;"><span style=3D=
"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"> <span st=
yle=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=3D001_6mi7PKEfFKrX0e6fZz=
iII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3S_YV1StljovWpenb_M-9fSWHffZn_d0eLdcHQJtDH=
lOPVU9Yt8DQl4x9vuHfKqNP7rYhVYGTxZWxH-kboPnwtJqY6wh751nV9qZaIqaLowW3Ovvx1R0G=
DG-7yVcd7cqFlwdGE_hwYBjZU8UfjHXLbk=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXH=
b-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJO=
zL29eNsDcvdw=3D=3D" alt=3D"http://www.ap-now.com/products/item37.cfm" targe=
t=3D"_blank">Electronic Payment Fraud Prevention Best Practices</a> April 1=
9</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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3X0IDA4j=
6FXwaYU0znO-Gkcrk9Ssi4D3VwKuz-V2skYSOBbAYvOPD1t6E7s_5EQa2U_n3NqI_HKut9ppdR9=
K3gYuDjqEvFeUcd5O-54lIe4J5jal5e9ucCOqE0WKH6gcQcTel421BZ6VUcSpxSxSw4hQKYWhpV=
mQR3zHxFfrY_nYe_SoiaNkSHc=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDP=
WS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDc=
vdw=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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3eN4dLI=
fU9R_mQZdEJ_uqT6s2EEmYv5-wX0J5M5LscwcrZr8C5PC7BVfKZgw-k_mXBXPgOo3rVxd_fSAy0=
yzAN8ro3bLsgYENbF9alXfH_iUpy1_Er2NTSEM-buT2QP5Nkn87U8jmS2Mxg_8IOpHKA0=3D&c=
=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pm=
oVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyo=
sajMr3uxyWw4VH3eN4dLIfU9R_mQZdEJ_uqT6s2EEmYv5-wX0J5M5LscwcrZr8C5PC7BVfKZgw-=
k_mXBXPgOo3rVxd_fSAy0yzAN8ro3bLsgYENbF9alXfH_iUpy1_Er2NTSEM-buT2QP5Nkn87U8j=
mS2Mxg_8IOpHKA0=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uH=
NA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=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>; group rates available. Conta=
ct publisher@ap-now.com for details.</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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3ap045Xz9kuXWefR0dmH=
qIqsNF5ps4e9sfOw0cnKNIaRKMD5QO99DIGUqy-oWw4NqweI1Mqt6jROToNDF83YW-C-Nf2w14M=
XofHek553sL1N5QXA2p7aN5u72tegsJqmmxwIcpcnOvm1ASyBQFnZIAE3GlH76nUSF0fU6e56eV=
NToIT8cKHd_CGH3-Lys-myUQ=3D=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIU=
DPWS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNs=
Dcvdw=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','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=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH=
3akdDuyYEwrniqysUlcW4VCBdGi2qCYJESD6pR3ut5Y9zuHAhc9wYvWh01sJRZC4kpEw4zkrQIv=
sDbEjZUyoZECieeCub9d8BU5RSOxDRudTj1tmaq_7H5n2bKZal4coaNnfsz9mgCBeTDcXBaa4LW=
0=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3D=
e6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter 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" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e=
6fZziII8Z0NIw8wVvhM-uyosajMr3uxyWw4VH3dVuRBEj7pWo-TJjc07ScBnQ7s8OoRJhnuzLXK=
BuJsKS2HrNvbejknuAohd9w2kKaLDkH3rngXAvaPJqWBggd1b-cvKRuyzOJc-ayvMyrdBZ7WHqP=
cZ6Mx4RvCUXiadKFs4OzW8U_h70&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPW=
S7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcv=
dw=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw=
8wVvhM-uyosajMr3uxyWw4VH3aa05jTcFDBG9N5AFrIZCfvxB50OGeDkg59kNEefY84QIG5vrJx=
G2Vo1awqxTudWTsQGogWEf4DlPj91Ay6sBwugclGGoU6CpcAteUV6ruCB-yN5kFRGv-tRt8oSyS=
2RMrD27TWEZuUKic5DcJHC3dc=3D&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDP=
WS7kdPC9uHNA=3D=3D&ch=3De6K4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDc=
vdw=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosaj=
Mr3uxyWw4VH3bSC9zaOQomLGPQEE9VksAAeXWq34lLRxL8UJnECrtm2PqIvSIjpK_Hthv9XPivi=
Wr4CorVg9Smw0SnwvjhA3Rp9R5XBSavowuG14ygA9HnU-Ouog3i3P8c3mvkMGOc5-I5w87rtIid=
M&c=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K=
4pmoVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001_6mi7PKEfFKrX0e6fZziII8Z0NIw8wVvhM-uyosajMr3u=
xyWw4VH3dVuRBEj7pWo-TJjc07ScBnQ7s8OoRJhnuzLXKBuJsKS2HrNvbejknuAohd9w2kKaLDk=
H3rngXAvaPJqWBggd1b-cvKRuyzOJc-ayvMyrdBZ7WHqPcZ6Mx4RvCUXiadKFs4OzW8U_h70&c=
=3Df4WsbrX34oqN_ZOHpbSNud8tj7XTl_VXHb-S-EIUDPWS7kdPC9uHNA=3D=3D&ch=3De6K4pm=
oVs-XGYAdvyIf_egld7c1qPqlnuWCHKsTQJOzL29eNsDcvdw=3D=3D" linktype=3D"1" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 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 href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129874902200&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</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; Please=
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ne-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" href=
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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> </=
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