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Toshiba Co-op Guidelines (1/2013) Introduction The Toshiba Co-op program is designed to establish and communicate equitable and fiscally responsible guidelines for budgeting, spending and reimbursement of co-funded marketing activities designed to drive incremental demand, awareness and revenue of Toshiba products and services. Authorized Toshiba Dealers are to follow these requirements when submitting co-op pre-approvals, claims and supporting documentation. Funds Accruals Authorized Toshiba dealers/subsidiaries receive a percentage based on net purchases of copiers, faxes and accessories from TABS EID (GEM, GEM Express and supply purchases do NOT earn co-op). BSD Dealers receive 2% of Lexmark purchases. Funds are accrued monthly and a current balance is available to view on-line via the coop site. Expiration Funds expire after a six month period and will no longer be available. Any funds that expire at the end of the current period will posted on the Statement Summary Report. Funds will NOT be reinstated unless it is a special circumstance and approved by the VP of Sales. Claims Claims must be submitted online three days prior to month end to be considered for the current month. All claims must be submitted for approval within 6 months of activity end date. If all supporting documentation is not received with the claim, it will be placed on a pending status and processed once all support has been attached. Questions If you have any questions regarding the Toshiba co-op program you can contact: Kay Schlicht Toshiba Account Supervisor, CCI Email: <toshiba.tabs@channelmanagement.com> Phone: 800-862-8840 Michelle LeBrun Toshiba America Business Solutions, Inc. Email: <michelle.lebrun@tabs.toshiba.com > Phone: 949-462-6093

Approved Marketing/Promotional Activities Toshiba Co-op Guidelines (1/2013) Activity Reimbursable Expenses % Proof Required Development/Production of ad 100 % Clear print sample Print Advertising Includes ads placed within newspapers, trade magazines, business journals, catalogs, etc. TV/Video Advertising Includes ads developed for placement on television or within a website (i.e. YouTube) Radio Advertising Radio spots developed to run on air. Development/production/ editing of ad Development/production/ editing of spot Correct logo usage Invoice indicating total 100 % Copy of script Correct logo usage Viewable copy for approval Invoice indicating total Web placement requires print screen of web ad including URL 100 % Copy of script Invoice indicating total Indoor/Outdoor Ads Includes stationary and/or moving billboards, banners, posters, electronic and digital messaging/signage. Airport dioramas, stadium signage, etc. Web Advertising Includes advertising for Web banners, side bars, pop ups, full page ads, web collage, podcast,etc.. Online Paid Search Pay per click advertising via Google, Yahoo!, Bing, etc. E-Mail Marketing distribution of email blasts Development/Production and posting cost Development and Production costs 5% commission for management of program and tracking Design/Distribution Costs List purchase 100 % Photograph or copy of ad/artwork Correct logo usage Invoice indicating total 100 % Print Screen of web ad/page including URL and Toshiba logo or product Invoice indicating total 100 % Invoice indicating total 100 % Copy of eblast artwork Invoice indicating total

Toshiba Co-op Guidelines (1/2013) Outcall Campaigns Outbound telephone calling campaigns including voicemail cascades, mobile and text messaging. Marketing On Hold Service Pre Recorded ads used for on-hold airtime. Call Center Charges List purchase Start up Fee for MP3 Player Annual Subscription Fee Custom Script Fees (over and above the 2 allotted) 100 % Telemarketing script (must name Toshiba product, service or solution) Number of calls Invoice indicating total 100 % Custom Script Invoice indication total Direct Mail distribution of direct mail pieces. Not Reimbursable- scripts that do not mention Toshiba products or solutions or Toshiba partners (KIP/Lexmark/HP) Design/Production/Fullfillment Printing Fees Postage List purchase 100 % Clear print sample Correct logo usage Invoice indicating total e-newsletter distribution of electronic newsletter. Website Design/Layout Design/layout and programming for a public website Merchandise Stock or custom merchandise used for customer giveaways customers. Includes wearables and employee uniforms. Printed Sales Literature/Collateral Any Toshiba/Toshiba partner sales brochures/spec sheets. Open House A customer/prospective customer event held at sub or dealership or alternate location to showcase Toshiba offerings. Design and copywriting 100 % Copy of email Deployment costs Correct logo usage List purchase Invoice indicating total Percentage paid by co-op prorated for multi-line dealers. variable Independent dealers only 100 % URL link to actual Design, copywriting and website programming fees Correct logo usage Invoice indicating total Toshiba logo d items only 100 % Photo of item Correct logo usage Breakdown of items with quantities Invoice indicating total Ordered via FYI 100 % No proof necessary Automatic deduction Invitation -- design/print/mailing/postage or email blast invite design/deployment Product or showroom signage Giveaways Catering (food only) 100% Copy of invite or email blast. Copy of signage Invoice indicating total for giveaways and catering. Non -reimbursable alcohol.

sponsorships and accompanying advertising. Sporting Event/Team Sponsorship/Signage Customer Relationship Management (CRM) Software Salesforce.com or similar type software subscription. Toshiba Co-op Guidelines (1/2013) Cost of sponsorship 100% Invoice indicating total Display of Toshiba logo. Cost to subscribe. 100% Invoice indicating total * Toshiba America Business Solutions, Inc. (TABS) reserves the right to cancel or amend this program at any time with a 30 day notification, including but not limited to the amount of funds accumulated and the type of reimbursable promotional activities. Additionally, TABS reserves the right to cancel or amend this program, as needed, to comply with local legal requirements.