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Date: Tue, 13 Mar 2018 06:18:22 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: A Troubling Trend that Might Entice Your Employees
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    Donations & Expense Reports Shouldn't Mix ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Donations & Expense Reports
Shouldn't Mix
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
The Issue: We went out for breakfast this weekend at one of the national pancake
 houses. When the bill came there was a line at the bottom that said, "Charity Donation"
and then a line for the Total including the donation. While the intent is good here,
the opportunity for expense reporting trouble is high.
The Potential Problems: Here are some of the issues that immediately came to my 
mind.

1. What charity are the funds going to? It is not shown on the receipt
2. Is it a charity that is in line with your organization's goals or is it directly
opposed to them?
3. Do you want your employees directing the organization's charitable donations?
The last issue is probably the most important. Most organizations have specific 
targeted donation goals and donations made this way are completely outside those
 programs and guidelines.
While we think it is a great idea for the restaurant to collect funds for charities,
it is not a good idea for employees to donate their employers' money. More troubling
is the fact that if this can slip through so can purchases of gift cards and other
inappropriate items.
We suggest that employees be advised that donations made this way will not be reimbursed.
They can be encouraged to donate to charitable endeavors-with their own money!
Resource #1: Speaking of expense reporting, we're reviewing the recent changes to
the tax law to identify areas where accounts payable will be impacted directly and
indirectly. This was the lead article the February issue of our monthly newsletter,
Accounts Payable Now & Tomorrow. You can get information about the newsletter and/or
subscribe newsletter here [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3GXaMNBO0btLdtsuY6b-z-m6VYaHf-p63ZHvfQmvLqDPRoR2lguxqOueo3cFsule4_T2THi_7Qtdn7L0L110KWLPmBZv9AdAhr85sHwZ2G0x9A5sLd0_FxO6c5K0tx65UhoJwCXanM_pdxXclbs3vx3Ucy8cJP9q4YQUFAx8xW1aoIcGlo7IbyarcVAi9dD26Q==&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==].
A subscription to the newsletter also includes the AP Best Practice webinar held
 in March. The newsletter is also included in AP Now's basic [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3PVK2nE7_PyxId5GhwFRZqGF2mPm6xG_ySzRtrmQ8ZrW31kFNiHZ6pp14orsU7C4zsv2zcNleHjo_j9Yth2YqtmCi_kZeqLTaFslPraj9v1xUNojczmOcgrwtuJT_z4VBQ1YjHN5KmQSkBS1CJVyy6U=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==],
portal [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
and platinum [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
memberships).
Resource #2: These issues will be included in the April 12th webinar on T&E Best
 Practices to Ensure Compliance with IRS Regs. You can get additional information
about it or purchase it here [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3K3612DeoT1daGCdjf503ozJb4pjzf8V3dygT57utri7-ELyhnIrWqsvDUcryvfxHouDjJ9zDlfuNVq7dj9nN4Ga8afpqb-LbXZNR0r9d-hwcpk03SqqKr99lrUTJH-7Hv9-zcGALg3Re3rgb0tIbrA=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==].
It is included with webinar pass [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb7h1rsH6i8XEgV3GzTwGZo8mBdpqHQDJRNBXWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-fvZdDPpLgShpXs2tQa2krvEv8=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
and platinum [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
memberships
Don't Forget Your Team: AP Now memberships (N [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43Tz7Tc9SNNjPAoYWlrnjl7OHpy7hTLd1VsKE8-0YgvsEnMEsZ1iptgdE0OkTXhG0vJ1eH1i2lB7HPvki0cDkklOPt1GkQ7yB3e1dFebnvxZGgoXbw0qh_FwTd2QwMWl2oB9bFMNKk7c8iZovVoDd2pxutXYnhyYFRA-jdVKt3Gmbk=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]ewsletter
[http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43Tz7Tc9SNNjPAoYWlrnjl7OHpy7hTLd1VsKE8-0YgvsEnMEsZ1iptgdE0OkTXhG0vJ1eH1i2lB7HPvki0cDkklOPt1GkQ7yB3e1dFebnvxZGgoXbw0qh_FwTd2QwMWl2oB9bFMNKk7c8iZovVoDd2pxutXYnhyYFRA-jdVKt3Gmbk=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==],
basic [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3PVK2nE7_PyxId5GhwFRZqGF2mPm6xG_ySzRtrmQ8ZrW31kFNiHZ6pp14orsU7C4zsv2zcNleHjo_j9Yth2YqtmCi_kZeqLTaFslPraj9v1xUNojczmOcgrwtuJT_z4VBQ1YjHN5KmQSkBS1CJVyy6U=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==],
portal [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==],webinar
[http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb7h1rsH6i8XEgV3GzTwGZo8mBdpqHQDJRNBXWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-fvZdDPpLgShpXs2tQa2krvEv8=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==],
and platinum [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==])
are available for individuals and departments. Group rates are available for those
wanting to enroll all or part of their staff. Need an invoice, order form or quote
for a group rate? Email publisher@ap-now.com [mailto:publisher@ap-now.com]
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb7h1rsH6i8XEgV3GzTwGZo8mBdpqHQDJRNBXWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-fvZdDPpLgShpXs2tQa2krvEv8=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3NDTb-41-rCvCME6_1n7wV9AqG_TDjt9WRiMIvbeDkwhZkATco6j-73FTpVVKKWSShpllXjVZhltLsM5yuNXnMaJvUjz-inRGN7ROPjRIDikdX9BGXOAbtn4VHD-S2VparvT9ETM6ZmK&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]memberships.)

* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JfWmy9wEujNRtJfuyGambvDjg2DqGKI7bGUMxBNeyCsHlF6mZ3i6eWQDC7k8EeMktO3VmNgnYhzlM6n2cupz_PVJF1xH3lb4c7zInDGCFYaNVLQvypOWyL8eY-Li52tgcc8lxSTBik2MSyPIZ5cJ9Q=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3PnPcx_zXlis_gB4nElkVCWXN9j0lq4DvSRLPKU2dvUylsu5jgiugey3aMi2-7fCQemG3-qECV9XXwKjoM3OUS3feUDwp62o0cuGIRBN6gkj_ShQpmb3KVCSFlhLnRwg2CDQS_9ZzyaGTKKX3IhFTx8=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3K3612DeoT1daGCdjf503ozJb4pjzf8V3dygT57utri7-ELyhnIrWqsvDUcryvfxHouDjJ9zDlfuNVq7dj9nN4Ga8afpqb-LbXZNR0r9d-hwcpk03SqqKr99lrUTJH-7Hv9-zcGALg3Re3rgb0tIbrA=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3O2v1Lj73l88wLPprfzh4gQgdLDbIpKVkv_6LZ6jUS1qv7A7-2FCOzOynt1hfhtuvqZ91svEexBV9h9P9krM3qAaZAt0W7A8zhT0rsn4i3H5z0vWU4u3nn8ABvC1HD1VmV81CcOHkR6vmm-67xhKHag=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
April 19
*
Qt. Developing Issues webinar on Current Practices May 8
*
An Internal Controls Master Plan for Accounts Payable [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3Emjzrm1i835TjOWWvdTa6Rq-9SYk-0I3xCGAGyn98DlAuhJQph066b8-53TMe7vItT5ixp3DdkzMD5XGqbVoQpRUAGmjWiLdscjbOA6PCtNvHa7W9iBSgaBdIRMCbLu5S14_9WG2Z0Vkv4kF3XtBsk=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
May 17
*
Travel & Entertainment Shenanigans: Games Employees Play and How to Stop Them [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KWk3r3mkd2YErDq6EQBS0NsxejTOFeg0CjJNNh9YWwzYZO0y4JSPDR3SpzqvdM3hHHUvICht-XVzx4DMThqbIi5at-mwDdQleaon4Z3rJWxQHyDZuTmuc1Lng66Cjo2GZx-OBp39scvCCT9LK3ZPB4=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]
on June 7
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3AmFpih0FuWnwAGnROscIJWLiMHwiLxvV8z_U8qcvRF7MkmoaG9KjJLEriERd7M0oSlq-iphNcofeTQmrESX8Z9jm7ofwNtItZYBwHSAAtF2DnR9LO7U1CGOeWROCMyhoMFGg2dSKwNi_Y3QGdNQw9Fwy9YwW71CzFdKOX6dJTIlSJ7HZZXooSM=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3FKWqcrkhvZNtL0LiA6avvfq_lnC3grPhqYd9gWE8oNC95_6CmbxwG50DVFujiCM5XrDwxEv-EvXqYOq6HFftRzRlB4TYXOcnq8XGYfCTcaxinOM8ME3bUb4asSQND_YRR-YiOA3uoHciHi1JILO8I0=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3FKWqcrkhvZNtL0LiA6avvfq_lnC3grPhqYd9gWE8oNC95_6CmbxwG50DVFujiCM5XrDwxEv-EvXqYOq6HFftRzRlB4TYXOcnq8XGYfCTcaxinOM8ME3bUb4asSQND_YRR-YiOA3uoHciHi1JILO8I0=&c=8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA==&ch=-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
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Mary Schaeffer
AP Now
Keeping up Just Got Easier:
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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
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<div><span style=3D"font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"line-height:102%;text-align:center;" align=3D"center">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">Dona=
tions & Expense Reports <br/>Shouldn't Mix</span></div>
</div>
</div>
</span></div>
</span></div>
</div>
<span style=3D"color:#006e6d;font-size:12pt;"> <span style=3D"line-height:1=
15%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-=
family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Ve=
rdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,san=
s-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"=
> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span s=
tyle=3D"font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;f=
ont-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-famil=
y:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana=
,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-ser=
if;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <sp=
an style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span> <span=
 style=3D"font-family:Verdana,sans-serif;"> <span style=3D"font-family:Verd=
ana,sans-serif;"> <span style=3D"font-family:Verdana,sans-serif;"> <span st=
yle=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"li=
ne-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height=
:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;fon=
t-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:=
Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,s=
ans-serif;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif=
;"> <span style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span=
 style=3D"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D=
"line-height:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-hei=
ght:115%;font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;=
font-family:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-fami=
ly:Verdana,sans-serif;"> <span style=3D"line-height:115%;font-family:Verdan=
a,sans-serif;"> &nbsp; &nbsp;&nbsp;<img height=3D"147" vspace=3D"5" border=
=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" width=3D"300" src=3D"http://f=
iles.constantcontact.com/4c102576001/da26d5db-e7e5-4a0c-886a-10eb62a72d86.j=
pg"> &nbsp;<div style=3D"font-weight:normal;font-family:Times-New-Roman;mar=
gin-top:0px;font-style:normal;text-align:center;" align=3D"center"><span st=
yle=3D"line-height:115%;font-family:Verdana,sans-serif;">&nbsp;</span></div=
></img></span> </span> </span> </span> </span> </span> </span> </span> </sp=
an> </span> </span> </span> </span> </span> </span> </span> </span> </span>=
 </span> </span> </span> </span> </span> </span> </span> </span> </span> </=
span> </span> </span> </span> </span></span></div>
</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></h1>
</span></div>
</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
</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;
<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:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-left:0in;line-height:normal;">
<div><span style=3D"font-size:10pt;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"font-size:10pt;line-heig=
ht:115%;font-family:Verdana,sans-serif;">
<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 style=3D"line-height:102%;font-family:Verdana, Geneva, Arial, Helvetic=
a, sans-serif;text-align:justify;">
<div style=3D"text-align:justify;">
<div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b>The Issue</b></span><span style=3D"font-size=
:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">: We went out f=
or breakfast this weekend at one of the national pancake houses. When the b=
ill came there was a line at the bottom that said, "Charity Donation" and t=
hen a line for the Total including the donation. While the intent is good h=
ere, the opportunity for expense reporting trouble is high. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;"><br/></span></div>
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b>The Potential Problems</b></span><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">: =
Here are some of the issues that immediately came to my mind.</span></div>
<ol><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana',sans-serif;">What charity are the funds going =
to? It is not shown on the receipt</span></li><li style=3D"color:#000000;">=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans=
-serif;">Is it a charity that is in line with your organization's goals or =
is it directly opposed to them? </span></li><li style=3D"color:#000000;"><s=
pan style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-s=
erif;">Do you want your employees directing the organization's charitable d=
onations?</span></li></ol>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;">The last issue is probably the most important. Most organizat=
ions have specific targeted donation goals and donations made this way are =
completely outside those programs and guidelines. </span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;">While we think it is a great idea for the restaurant to colle=
ct funds for charities, it is not a good idea for employees to donate their=
 employers' money. More troubling is the fact that if this can slip through=
 so can purchases of gift cards and other inappropriate items.&nbsp;</span>=
</div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;"><br/></span></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;">We suggest that employees be advised that donations made this=
 way will not be reimbursed. They can be encouraged to donate to charitable=
 endeavors-with their own money!</span></div>
<div style=3D"margin-left:0in;"><span style=3D"color:#00b050;font-size:10.0=
pt;line-height:115%;font-family:'Verdana',sans-serif;"><b><br/></b></span><=
/div>
<div style=3D"margin-left:0in;"><span style=3D"color:#00b050;font-size:10.0=
pt;line-height:115%;font-family:'Verdana',sans-serif;"><b>Resource #1</b></=
span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;">: Speaking of expense reporting, we're reviewing the recent c=
hanges to the tax law to identify areas where accounts payable will be impa=
cted directly and indirectly. This was the lead article the February issue =
of our monthly newsletter, Accounts Payable Now & Tomorrow. </span><span st=
yle=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;"=
>You can get information about the newsletter and/or subscribe </span><span=
 style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-seri=
f;">newsletter </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3GXaMNBO0btLdtsuY=
6b-z-m6VYaHf-p63ZHvfQmvLqDPRoR2lguxqOueo3cFsule4_T2THi_7Qtdn7L0L110KWLPmBZv=
9AdAhr85sHwZ2G0x9A5sLd0_FxO6c5K0tx65UhoJwCXanM_pdxXclbs3vx3Ucy8cJP9q4YQUFAx=
8xW1aoIcGlo7IbyarcVAi9dD26Q=3D=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9M=
K30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT=
_F7AQ7XQ=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Now-To=
morrow-newsletter.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana',sans-serif;">here</span></a><span styl=
e=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">.=
 A subscription to the newsletter also includes the AP Best Practice webina=
r held in March. The newsletter is also included in AP Now's </span><a shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGF=
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uJT_z4VBQ1YjHN5KmQSkBS1CJVyy6U=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9M=
K30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT=
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ht:115%;font-family:'Verdana',sans-serif;">, </span><a shape=3D"rect" href=
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vGlY&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D=
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.0pt;line-height:115%;font-family:'Verdana',sans-serif;">portal</span></a><=
span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-=
serif;"> and </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
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yMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=3D8Jordae8zrveDq2i-Y8u8C=
sVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbv=
Mb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" alt=3D"http://www.ap-now.com/public/5.cfm" t=
arget=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana',sans-serif;">platinum</span></a><span style=3D"font-size:10.0p=
t;line-height:115%;font-family:'Verdana',sans-serif;"> memberships).&nbsp;<=
/span></div>
<div style=3D"margin-left:0in;"><span style=3D"color:#cc00ff;font-size:10.0=
pt;line-height:115%;font-family:'Verdana',sans-serif;"><b><br/></b></span><=
/div>
<div style=3D"margin-left:0in;"><span style=3D"color:#008887;font-size:10pt=
;line-height:115%;font-family:Verdana, sans-serif;"><b>Resource #2</b></spa=
n><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-famil=
y:'Verdana',sans-serif;">: </span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana',sans-serif;">These issues will be included in=
 the </span><span style=3D"color:#333333;background:white;font-size:10.0pt;=
line-height:115%;font-family:'Verdana',sans-serif;">April 12<sup>th</sup> w=
ebinar on T&E Best Practices to Ensure Compliance with IRS Regs. </span><sp=
an style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-se=
rif;">You can get additional information about it or purchase it </span><a =
style=3D"font-size:10pt;" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?=
f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3K3612DeoT1daGCd=
jf503ozJb4pjzf8V3dygT57utri7-ELyhnIrWqsvDUcryvfxHouDjJ9zDlfuNVq7dj9nN4Ga8af=
pqb-LbXZNR0r9d-hwcpk03SqqKr99lrUTJH-7Hv9-zcGALg3Re3rgb0tIbrA=3D&c=3D8Jordae=
8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5h=
iFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" alt=3D"http://www.ap-now.com/=
products/item25.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line=
-height:115%;font-family:'Verdana',sans-serif;">here</span></a><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">. =
It is included with </span><a style=3D"font-size:10pt;" shape=3D"rect" href=
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X50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-fvZdDPpLgS=
hpXs2tQa2krvEv8=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFO=
TA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D"=
 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:'Verdana',sans-serif=
;">webinar pass</span></a><span style=3D"font-size:10.0pt;line-height:115%;=
font-family:'Verdana',sans-serif;"> and </span><a style=3D"font-size:10pt;"=
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RsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEG=
zVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4F=
NkAJqVRM0EhyiyUCTZpNvGlY&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uA=
DHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=
=3D=3D" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank"><span =
style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-serif=
;">platinum</span></a><span style=3D"font-size:10.0pt;line-height:115%;font=
-family:'Verdana',sans-serif;"> memberships</span></div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
<span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-family:Ve=
rdana,sans-serif;"><b>Don't Forget Your Team</b></span><span style=3D"font-=
size:10pt;line-height:115%;font-family:Verdana,sans-serif;">: <span>AP Now =
memberships </span><span>(</span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43Tz7Tc9SNNj=
PAoYWlrnjl7OHpy7hTLd1VsKE8-0YgvsEnMEsZ1iptgdE0OkTXhG0vJ1eH1i2lB7HPvki0cDkkl=
OPt1GkQ7yB3e1dFebnvxZGgoXbw0qh_FwTd2QwMWl2oB9bFMNKk7c8iZovVoDd2pxutXYnhyYFR=
A-jdVKt3Gmbk=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=
=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/Accounts-Payable-Monthl=
y-Newsletter.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">N</span>=
<span style=3D"color:#0000ff;">ewsletter</span></a><span>, </span><a href=
=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w=
4SpUaxAvtMqUeH3PVK2nE7_PyxId5GhwFRZqGF2mPm6xG_ySzRtrmQ8ZrW31kFNiHZ6pp14orsU=
7C4zsv2zcNleHjo_j9Yth2YqtmCi_kZeqLTaFslPraj9v1xUNojczmOcgrwtuJT_z4VBQ1YjHN5=
KmQSkBS1CJVyy6U=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFO=
TA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D"=
 shape=3D"rect" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D=
"_blank"><span style=3D"color:#0000ff;">basic</span></a><span>, </span><a h=
ref=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf8=
79w4SpUaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdf=
XIfSEmxztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCT=
ZpNvGlY&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=
=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"r=
ect" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank"><span sty=
le=3D"color:#0000ff;">portal</span></a><span style=3D"color:#0000ff;text-de=
coration:underline;">,</span><span> <a href=3D"http://r20.rs6.net/tn.jsp?f=
=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb=
7h1rsH6i8XEgV3GzTwGZo8mBdpqHQDJRNBXWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ=
84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-fvZdDPpLgShpXs2tQa2krvEv8=3D&c=3D8Jordae8=
zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hi=
Fu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http://w=
ww.ap-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color:#=
0000ff;">webinar</span></a>, and </span><a href=3D"http://r20.rs6.net/tn.js=
p?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JnQy0DadGv9nI=
UL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEmxztqXBNqiOU2TnRkppvNHeims=
gqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGlY&c=3D8Jordae8zrveDq2i-Y8=
u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1=
vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.c=
om/public/5.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">platinum<=
/span></a><span>) are available for individuals and departments. </span>Gro=
up rates are available for those wanting to enroll all or part of their sta=
ff. Need an invoice, order form or quote for a group rate? Email </span><a =
href=3D"mailto:publisher@ap-now.com" shape=3D"rect" target=3D"_blank"><span=
 style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">=
publisher@ap-now.com</span></a>&nbsp;</div>
</div>
</span></div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"color:#00b0f0;font-size:10pt;line-height:115%;font-family:Ve=
rdana, sans-serif;"><b><b>
<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;">
<div style=3D"color:#f113f1;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;"><b><b><b><span style=3D"font-size:10pt;line-height:115%;font-fami=
ly: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"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 href=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJa=
gfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb7h1rsH6i8XEgV3G=
zTwGZo8mBdpqHQDJRNBXWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p=
5YVqxgrHEO9Zs0cqdu-fvZdDPpLgShpXs2tQa2krvEv8=3D&c=3D8Jordae8zrveDq2i-Y8u8Cs=
VnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvM=
b6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a href=3D"http://r20=
.rs6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH=
3NDTb-41-rCvCME6_1n7wV9AqG_TDjt9WRiMIvbeDkwhZkATco6j-73FTpVVKKWSShpllXjVZhl=
tLsM5yuNXnMaJvUjz-inRGN7ROPjRIDikdX9BGXOAbtn4VHD-S2VparvT9ETM6ZmK&c=3D8Jord=
ae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz=
5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"https=
://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong></s=
pan><span style=3D"color:black;font-size:10pt;line-height:115%;">membership=
s</span><strong><span style=3D"color:black;font-size:10pt;line-height:115%;=
">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></strong=
></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</span></div>
</span> </b></b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</div>
</span></div>
</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;"><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3JfWmy9wEujNRtJf=
uyGambvDjg2DqGKI7bGUMxBNeyCsHlF6mZ3i6eWQDC7k8EeMktO3VmNgnYhzlM6n2cupz_PVJF1=
xH3lb4c7zInDGCFYaNVLQvypOWyL8eY-Li52tgcc8lxSTBik2MSyPIZ5cJ9Q=3D&c=3D8Jordae=
8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5h=
iFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http://=
www.ap-now.com/products/item39.cfm" target=3D"_blank">Accounts Payable Best=
 Practices</a> March 13 </span></li><li style=3D"color:#333333;"><span styl=
e=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 href=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUV=
ZYf879w4SpUaxAvtMqUeH3PnPcx_zXlis_gB4nElkVCWXN9j0lq4DvSRLPKU2dvUylsu5jgiuge=
y3aMi2-7fCQemG3-qECV9XXwKjoM3OUS3feUDwp62o0cuGIRBN6gkj_ShQpmb3KVCSFlhLnRwg2=
CDQS_9ZzyaGTKKX3IhFTx8=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3u=
ADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=
=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item65.cfm" ta=
rget=3D"_blank">P-card Best Practices for AP</a> March 22</span> </span></l=
i><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:11=
5%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-heig=
ht:115%;font-family:Verdana,sans-serif;"><a href=3D"http://r20.rs6.net/tn.j=
sp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3K3612DeoT1da=
GCdjf503ozJb4pjzf8V3dygT57utri7-ELyhnIrWqsvDUcryvfxHouDjJ9zDlfuNVq7dj9nN4Ga=
8afpqb-LbXZNR0r9d-hwcpk03SqqKr99lrUTJH-7Hv9-zcGALg3Re3rgb0tIbrA=3D&c=3D8Jor=
dae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSH=
z5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http=
://www.ap-now.com/products/item25.cfm" target=3D"_blank">Travel & Entertain=
ment Best Practices</a> to Ensure IRS Compliance April 12</span> </span></l=
i><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:11=
5%;font-family:Verdana,sans-serif;"> <span style=3D"font-size:10pt;line-hei=
ght:115%;font-family:Verdana,sans-serif;">
<div><a style=3D"color:rgb(0, 0, 238);" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3O2v1Lj73l88wLPpr=
fzh4gQgdLDbIpKVkv_6LZ6jUS1qv7A7-2FCOzOynt1hfhtuvqZ91svEexBV9h9P9krM3qAaZAt0=
W7A8zhT0rsn4i3H5z0vWU4u3nn8ABvC1HD1VmV81CcOHkR6vmm-67xhKHag=3D&c=3D8Jordae8=
zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hi=
Fu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" alt=3D"http://w=
ww.ap-now.com/products/item37.cfm" target=3D"_blank">Electronic Payment Fra=
ud Prevention Best Practices</a> April 19</div>
</span></span></li><li style=3D"color:#333333;"><span style=3D"font-size:10=
pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;">Qt. Developing Issues webinar on Current Practices May 8&nbsp;</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a style=3D"color:rgb(0, 0, 238);" shape=3D"rect" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3Em=
jzrm1i835TjOWWvdTa6Rq-9SYk-0I3xCGAGyn98DlAuhJQph066b8-53TMe7vItT5ixp3DdkzMD=
5XGqbVoQpRUAGmjWiLdscjbOA6PCtNvHa7W9iBSgaBdIRMCbLu5S14_9WG2Z0Vkv4kF3XtBsk=
=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-=
9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" alt=3D"http://=
www.ap-now.com/products/item42.cfm" target=3D"_blank">An Internal Controls =
Master Plan for Accounts Payable</a> May 17</div>
</span></li><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Verdana, Geneva, A=
rial, Helvetica, sans-serif;margin-top:0px;font-style:normal;text-align:lef=
t;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0019oiXhntJagfb=
5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3KWk3r3mkd2YErDq6EQBS0NsxejTOFeg0Cj=
JNNh9YWwzYZO0y4JSPDR3SpzqvdM3hHHUvICht-XVzx4DMThqbIi5at-mwDdQleaon4Z3rJWxQH=
yDZuTmuc1Lng66Cjo2GZx-OBp39scvCCT9LK3ZPB4=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVns=
IPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6Y=
jKs4gu4ehlT_F7AQ7XQ=3D=3D" alt=3D"http://www.ap-now.com/products/item40.cfm=
" target=3D"_blank" title=3D"Travel & Entertainment Shenanigans: Games Empl=
oyees Play and How to Stop Them">Travel & Entertainment Shenanigans: Games =
Employees Play and How to Stop Them</a> on June 7</div>
</span></li></ul>
<div style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:115=
%;font-family:Verdana,sans-serif;">
<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 href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
9oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3AmFpih0FuWnwAGnROscIJW=
LiMHwiLxvV8z_U8qcvRF7MkmoaG9KjJLEriERd7M0oSlq-iphNcofeTQmrESX8Z9jm7ofwNtItZ=
YBwHSAAtF2DnR9LO7U1CGOeWROCMyhoMFGg2dSKwNi_Y3QGdNQw9Fwy9YwW71CzFdKOX6dJTIlS=
J7HZZXooSM=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=
=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shap=
e=3D"rect" 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>
</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" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
19oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3FKWqcrkhvZNtL0LiA6avv=
fq_lnC3grPhqYd9gWE8oNC95_6CmbxwG50DVFujiCM5XrDwxEv-EvXqYOq6HFftRzRlB4TYXOcn=
q8XGYfCTcaxinOM8ME3bUb4asSQND_YRR-YiOA3uoHciHi1JILO8I0=3D&c=3D8Jordae8zrveD=
q2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-im=
vdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3FK=
WqcrkhvZNtL0LiA6avvfq_lnC3grPhqYd9gWE8oNC95_6CmbxwG50DVFujiCM5XrDwxEv-EvXqY=
Oq6HFftRzRlB4TYXOcnq8XGYfCTcaxinOM8ME3bUb4asSQND_YRR-YiOA3uoHciHi1JILO8I0=
=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-=
9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em>; 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;">=
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<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=
0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3GXaMNBO0btLdtsuY6b-=
z-m6VYaHf-p63ZHvfQmvLqDPRoR2lguxqOueo3cFsule4_T2THi_7Qtdn7L0L110KWLPmBZv9Ad=
Ahr85sHwZ2G0x9A5sLd0_FxO6c5K0tx65UhoJwCXanM_pdxXclbs3vx3Ucy8cJP9q4YQUFAx8xW=
1aoIcGlo7IbyarcVAi9dD26Q=3D=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30=
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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=
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3PVK2nE7_PyxId5GhwFRZqGF2mPm6xG_ySzRtrmQ8ZrW31kFNiHZ6pp14orsU7C4zsv2zcNleHj=
o_j9Yth2YqtmCi_kZeqLTaFslPraj9v1xUNojczmOcgrwtuJT_z4VBQ1YjHN5KmQSkBS1CJVyy6=
U=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D=
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" 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=3D0019oiXhntJagfb5He=
RzGRsbGFaCMhYDUVZYf879w4SpUaxAvtMqUeH3NDTb-41-rCvCME6_1n7wV9AqG_TDjt9WRiMIv=
beDkwhZkATco6j-73FTpVVKKWSShpllXjVZhltLsM5yuNXnMaJvUjz-inRGN7ROPjRIDikdX9BG=
XOAbtn4VHD-S2VparvT9ETM6ZmK&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t=
3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7=
XQ=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
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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=3D0019oiXhntJagfb5HeRzGRsbGFaCMhY=
DUVZYf879w4SpUaxAvtMqUeH3KZsr-Kty43TrfKzb7h1rsH6i8XEgV3GzTwGZo8mBdpqHQDJRNB=
XWag8VIE_AX50H9kk7qwawubD2NB8GhxzUMOEsnnJ84EzOQzwPy4623p5YVqxgrHEO9Zs0cqdu-=
fvZdDPpLgShpXs2tQa2krvEv8=3D&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8=
t3uADHjSFOTA=3D=3D&ch=3D-9CGgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ=
7XQ=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=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4Sp=
UaxAvtMqUeH3JnQy0DadGv9nIUL6orCM4kVOx4zrj_4RtQJmYfEGzVUSM6gxc2aMaZYdfXIfSEm=
xztqXBNqiOU2TnRkppvNHeimsgqiyMwznDsRgzoypXZLfiAC6M4FNkAJqVRM0EhyiyUCTZpNvGl=
Y&c=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9C=
GgiYeRzaSHz5hiFu-imvdqoR1vbvMb6YjKs4gu4ehlT_F7AQ7XQ=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=3D0019oiXhntJagfb5HeRzGRsbGFaCMhYDUVZYf879w4SpUaxA=
vtMqUeH3NDTb-41-rCvCME6_1n7wV9AqG_TDjt9WRiMIvbeDkwhZkATco6j-73FTpVVKKWSShpl=
lXjVZhltLsM5yuNXnMaJvUjz-inRGN7ROPjRIDikdX9BGXOAbtn4VHD-S2VparvT9ETM6ZmK&c=
=3D8Jordae8zrveDq2i-Y8u8CsVnsIPg3Q-KDU9MK30-8t3uADHjSFOTA=3D=3D&ch=3D-9CGgi=
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=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=3D1130198402484&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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