American Express Corporate Purchasing Card. U.S. Program Administrator Guide

American Express Corporate Purchasing Card U.S. Program Administrator Guide

Contents Quick Reference Information 4 Key Contact Information 5 Billing/Payment Information Program Administration 6 Roles & Responsibilities 10 Hierarchy 12 Controls 14 Card Types Tools and Reporting 18 Program Management 30 Financial Reconciliation 34 Reporting 38 Cardmember Manage Your Card Account (MYCA) 39 Encrypted Mail Tool 2

Program Growth Purchasing Card Best Practices 40 Sample Good Fit Commodities 46 Merchant Data and Acceptance 48 B2B Solution Suite 50 Communication Materials Sample Communication Letters 52 Sample Cardmember Documents 53 MCC Codes 56 Authorization Forms 68 Addenda Due to the competitive nature of this document, the information contained within is considered to be of a proprietary and confidential nature and shall not be copied, printed or otherwise reproduced without the express written permission of American Express. The information contained in this document is subject to the confidentiality provisions set forth at the end of this document. Please refer to those provisions. 2009 American Express Company. 3

Quick Reference Information KEY CONTACT INFORMATION Program Administrator Resources Purchasing Card Team Servicing / General Questions / Card Cancellations / Address Changes Billing / etc. American Express @ Work Help Desk / Inquire about Access / Navigation Questions Global Information Services (Reports) Enhanced Reporting Questions / Modify Reports / Add Recipients Corporate Account Reconciliation Help Desk / Navigation Questions / General Questions on CAR American Express @ Work Website Link On the left, input your User ID and Password and choose @ Work from the drop-down menu. American Express PA Webinars Monthly general webinars that cover various topics such as CAR Enhancements, CAR System Administrator Training, CAR User Community, @ Work Program Management & Manage Your Card Account. 800-492-4979 800-238-8087 800-542-0995, opt. 2, 2 800-542-0995, opt. 2, 3 www.americanexpress.com https://amexeventcenter.webex.com Cardmember Resources 24 Hour Customer Service 800-492-4920 Manage Your Card Account On-Line On the left, Cardmember inputs User ID/Password and chooses Cards Check Your Bill from drop-down menu. www.americanexpress.com Account Management Resources In addition to the above, your American Express Representative will work with you to support you in managing your program, engage additional American Express resources as needed and may provide periodic account reviews of your program and opportunities for growth. 4

BILLING / PAYMENT INFORMATION ACH Transfers Banking Information American Express Travel Related Services Company Inc. Corporate Card CTX account C/O Mellon TR of New England NA Demand Deposit Account # 09-1960 Routing # 011001234 Address Mellon TR of New England, NA 1 Boston PL Boston, MA 02108 NOTE: Please ensure your sender ID/load number or American Express account number is included in the 7th record addenda section of the ACH transfer. CCD+ format is required. Wire Transfers FedWires Banking Information American Express Travel Related Services Company Inc. C/O Chase Manhattan Bank Account Name American Express TRS TMS Depository Demand Deposit Account # 910-2-753010 Routing # 0210-0002-1 Address Chase Manhattan Bank 1 Chase Manhattan Plaza New York, NY 10005 NOTE: Please ensure your sender ID/load number or American Express account number is included in the Originator Beneficiary Information (OBI) field of the wire transfer. Paper Checks Banking Information Overnight Delivery American Express CPC Remittance Processing 2975 West Corporate Lake Blvd Weston, FL 33331-3626 Phone 866-701-6280 Banking Information Standard U.S. Mail American Express CPC Remittance Processing PO Box 329000 Weston, FL 33332-9000 NOTE: Please ensure your sender ID/load number or American Express account number is included on the face of the check. 5

Program Administration These descriptions are designed to guide you in understanding how key individuals within your organization may need to be involved in your Purchasing Card program. Depending upon your internal structure, program size and goals, some roles (e.g., HR, Audit, etc.) may only participate in your program on an as needed basis. 6 ROLES & RESPONSIBILITIES Program Administrator Primary contact for Cardmember questions, etc. Cardmember training and communication Delegated authority authorizing American Express to process applications, perform profile changes, etc. Submit Cardmember applications to American Express (fax or @ Work) Maintain Cardmember files Validate Grant of Authority Approval for approvers of new applications and limit changes Primary contact for American Express regarding applications, profile changes, transaction limits, etc. Manage supplier sign-up, endorsement and submission to American Express; maintain preferred supplier lists Cancel terminated employee cards Maintain electronic bulletin boards / intranet sites, etc. Perform regular program analysis (suppliers used, preferred suppliers, etc.) Secondary interface for specific supplier questions/issues Secondary interface for senior management / American Express Update / distribute program metrics CAR Administration (monthly reconciliation, add new users, etc.) Register report recipients Provide direction and coordinate with site coordinators on program management, changes, etc. Receive and file approved Cardmember statements and supporting documentation Perform random transaction audits to ensure policy compliance

Program Manager Program strategy, goals, policies & procedures Identify and approve additional uses for the card Stakeholder management Develop, track, and report program progress against goals (develops metrics) Develop program communication strategy (methodology, venue, frequency, etc.) Serve as or designates champion for special case applications Share CPC best practices CAR System Administrator Assign access to users above Cardmember level Train users on functionality Maintain card defaults, accounting data, mapping information and validation files if used Run exception report of transactions Lock cycle transactions Create output file Cardmember Complete Cardmember application/agreement and participates in training Adhere to policies and procedures when making Corporate Purchasing Card program purchases Ensure orders for goods and services are complete Keep packing slips/receipts for Monthly Activity Report review Contact supplier as soon as possible if there is an error Work with supplier to resolve problems in a timely manner (if possible, within 30 days) Reconcile Monthly Activity Report as stipulated in the Policies & Procedures Guide Relinquish Corporate Purchasing Card upon transfer to another department or employment termination Maintain all Corporate Purchasing Card documentation in preparation for any spot audit and according to Corporate Record Retention guidelines Cardmember Manager Identify /approve Cardmembers and authorize limit changes according to Grant of Authority approval rights Approve Cardmember monthly statement / transactions Address compliance issues with Cardmembers as per Company Policy & Procedures Ensure card is canceled when employee is transferred or leaves the company Ensure card is returned during exit interview for all terminated employees Forward returned activity reports and cards to the Program Administrator for appropriate records retention If holder of a Department Card, ensure all designees using the card receive Purchasing Card Program training 7

Program Administration Accounts Payable / Finance Perform accounting / finance analysis Complete monthly CAR upload to GL and American Express invoice reconciliation Perform CAR maintenance (validation tables, etc.) Ensure tax compliance / accrual Primary contact for accounting / tax issues; secondary contact for senior management / controllers / American Express Coordinate with Program Manager on accounting/ finance issues (i.e., raising capitalization limit, universal card limit changes) Human Resources Ensure procedures comply with HR regulations Represent employee concerns Facilitate development of employee sign-up materials Provide terminated employee report to Program Administrator 8 Purchasing Ensure supplier management endorsement of program Collaborate with Program Manager on program design Define target suppliers Develop buyer / supplier communication materials Participate in development of end user training / communication methods Review information collection / reporting process Market program to buyers / suppliers; train buyers Review supplier spend reports Own supplier cards Material Planning/Logistics Represent plant user community and participate in overall design of program Identify shipping / receiving issues Facilitate development of end users Internal Communication / Training Develop marketing / communications / training materials Budget Manager (Controller) Review Cardmember reallocations Assist Program Manager on program performance issues Review and sign activity / exception report for site Approve transaction / Cardmember limit changes Monitor and address compliance issues with Cardmember managers Perform minimum auditing requirements Enforce action for identified violation(s) Audit Staff / Internal Control Review controls / limits Define specific audit requirements for program Perform periodic Cardmember audits to ensure program compliance Information Services Determine source / method of obtaining data required by Team members; gather detailed purchasing data Develop CAR interface process Other system integration issues

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Program Administration HIERARCHY CONTROL ACCOUNT STRUCTURE AND FUNCTIONS American Express uses a vertical account structure to support both billing and reporting processes. Although your hierarchy is initially set up during implementation, it is a dynamic process and can be added to as you grow your program or acquire new companies. Your American Express Representative will assist in any hierarchy changes. Master Control Account (MCA) This is the highest level of your program. The MCA number is specific to your account and to the card platform (i.e., purchasing cards). It allows reports to be generated for ALL Purchasing cards issued under your program. Intermediate Remit Control Account (ICA Remit) This is typically the second level in the control account structure and is usually a Remittance level. If there are multiple remittance levels, each will usually be associated directly to the MCA level. However, multiple ICA Remits can be grouped together for reporting purposes. The name at this level is the person who will receive the bill. Lower Intermediate Control Accounts (ICA) This is a grouping used for purposes of reporting. ICAs can contain one or many ICAs and/or BCAs. Basic Control Accounts (BCAs) BCAs are a logical grouping of your Cardmembers BCAs are 15 digit account numbers assigned by American Express BCA have a Program Administrator s name and/or descriptor associated to it A BCA number is required for every card issuance 10

About BCAs Basic Control Accounts (BCA) advise American Express that the following requirements are to be followed during card issuance: 1. Hierarchy: Indicates where in the hierarchy the card is to be issued 2. Embossing: Indicates whether a Company name is to be included on the cards 3. Card Distribution: Central Card Distribution indicates whether new, replacement and/or renewal cards are to be sent directly to a Program Administrator (recipient name at the BCA level) for distribution. Direct Card Issuance indicates that new, replacement and/or renewal cards are sent directly to Cardmembers. 4. Reporting: In addition to high level reporting at the Master level or ICA level, reporting on spending of smaller groups can be accomplished by BCA via @ Work reporting 5. Card Accounting Defaults: Cards can be associated with default accounting information (company, cost center, etc.). 6. Plastic or Non-Plastic Account Generation: Identifies whether a plastic card or only an account number is issued individual vs. supplier cards. NOTE: American Express does not offer fraud coverage on non-plastic or plastic accounts that do not have an individual s name on the account. 11

Program Administration CONTROLS Financial Controls All purchasing card types can have financial controls applied at the transaction and/or monthly limit. The transaction limit specifies the amount a Cardmember can purchase for each transaction. The monthly limit specifies the amount a Cardmember can spend for the entire billing cycle. Both limits can be changed either temporarily or permanently by the Program Administrator using @ Work Program Management. Internal Controls Manager approval of permanent limit increases Manager review of monthly transactions/statement 12 Periodic audit reviews Monitoring of compliance to policy, procedures, and record retention Reconciliation of monthly statement Supplier Controls American Express provides you with the option of adding additional controls at the industry, supplier (Preferred Supplier List) or commodity level (MCC Code/Group List). The standard industry blocking offered by American Express allows you to block travel, accommodations, restaurants, oil/gas and/or car rental at the individual card level. It is fully managed through @ Work Program Management. The supplier and commodity level options allow you to include (allow) or exclude (prohibit) purchases with only specified suppliers or commodities. Both of these options are managed by American Express Operations. To set up a Preferred Supplier List or MCC Code*/Group List, contact your Representative. After a list has been set up, the Program Administrator can make changes directly via the American Express Customer Service Team (800.492.4979). * See Addendum A MCC Code List

Requisition Purchase Order Fulfillment Goods Receipt (GR) Invoice Receipt (IR) Reconcile Pay on Order Pay on Ship Pay on Invoice Individual Card Supplier Card AP/Dept. Card Purchasing Cards can be used at point-of-sale or as a card/ account number. Plastic and non-plastic solutions can be used to simplify processes and add controls to different types of spend. 13

Program Administration CARD TYPES Individual Card Definition: A card issued to an individual for their use only and is coded to the user s specific default account information (i.e. cost center, business unit, company code, department, etc.). Usage Options: Cardmember uses card to pay for all designated purchases within the program guidelines and card spending limits. Cannot be used by any other person. Functionality: The Cardmember makes charges which are posted to their default account information that is coded to the card or other reconciliation process. Buyer Card Definition: A card issued to a Buyer or Commodity Manager for items purchased for others and charged to a department cost center other than their own. Usage Options: The Buyer or Commodity Manager can have one card for all suppliers or one card for each supplier and provide cost center or other required accounting information at the point-of-sale. Suppliers must be set up with level 2 or 3 capabilities in order to pass client specific data at the point of sale see section on Merchant Data and Acceptance Functionality: The Buyer or Commodity Manager makes purchases and the items procured are charged to the department cost center specified by the requisitioner. Accounts Payable Card Definition: A card issued to Accounts Payable for payment of approved invoices submitted by employees and charged to the approved cost center. Usage Options: The Accounts Payable card can be set up either as an individual card assigned to a specific employee in the A/P department or set up as a department card. The owner of the A/P card is responsible for reconciliation of the transactions. Functionality: The A/P Cardmember pays approved invoices and is responsible for reconciliation of the transactions. A/P Cards reduce the number of checks issued and new vendor set ups in the Vendor Master File. 14

Department Card Definition: A card which has a department cost center associated with it (hard coded) and is used to make purchases for the department. Usage Options: A member of the department owns the Department Card, uses the account to purchase for the entire department and is responsible for reconciliation of transactions. Multiple members of the department may have access to the account and use it to purchase for the department. Functionality: The requisitioner makes purchases on the Department Card account. If needed, the cost center and/or GL code may be provided at the point of sale or during reconciliation. Suppliers must be set up with level 2 or 3 capabilities in order to pass client specific data at the point of sale see section on Merchant Data and Acceptance. Project Card Definition: A card which has a project number or cost center associated with it (hard coded) and is used to make purchases for the project. Usage Options: A member of the project team owns the Project Card, uses the account to purchase for the entire project and is responsible for reconciliation of transactions. Only that project user, who s name is on the card, can use the account. Functionality: The requisitioner makes purchases on the Project Card account. If needed, the cost center and/or GL code may be provided at the point of sale or during reconciliation. Suppliers must be set up with level 2 or 3 capabilities in order to pass client specific data at the point of sale see section on Merchant Data and Acceptance Supplier Card Definition: A card which is restricted to and used with one supplier (i.e., charges attempted at any other establishment are declined). Usage Options: One person is responsible for reconciling all charges with the supplier. The account number resides at the supplier and multiple requesters make charges. Functionality: The requester asks the supplier to enter the appropriate accounting indicator in the Cardmember Reference Field at the point of sale. The information then appears on the American Express monthly bill, Cardmember report, and MIS reports. Each charge can then be posted to the correct cost center. Suppliers must be set up with level 2 or 3 capabilities in order to pass client specific data at the point of sale see section on Merchant Data and Acceptance (page 50). 15

Program Administration CARD TYPES: SUPPLIER CARDS Supplier cards are American Express Purchasing Card account numbers assigned to a specific supplier. No actual card is issued. It is a non-plastic account also referred to as a ghost account. Each client s supplier card implementations are unique. Your American Express Representative will work with you and your suppliers to design and implement an appropriate strategy for your program. How Is It Typically Used? A non-plastic BCA must be established in the hierarchy The Program Administrator submits an application for the supplier card in @ Work Program Management and obtains account number immediately Program Administrator requests American Express (Implementation and/or Representative) to place a preferred supplier restriction on the account to include only the designated supplier The supplier is given the Corporate Purchasing Card account number, expiration date, and client data requirements. (Note: Supplier cards do not have actual expiration dates in the American Express system. The expiration date given to the supplier is usually a contract expiration date or other key date for the client. We suggest using a date 4 years out from the current month/year. The 4-digit security code is always 5555.) The order process with the supplier typically remains the same. Employees purchase from the supplier and provide relevant accounting code information. The supplier places the accounting code information in the Cardmember Reference Field (if they are equipped to provide Level 2 or 3 data). A designated person (usually a commodity manager) is responsible to reconcile all monthly transactions. 16

Client Strategy Used with strategic suppliers; facilitates 100% CPC usage with the supplier A MOPP (method of procurement and payment) shutdown should be implemented to ensure 100% of spend is captured and duplicate payments to suppliers are eliminated Transparent process for the employee Eliminates the need to issue individual cards for a particular commodity Implementation Approach Client works with American Express to process map ordering, reconciliation and payment processes with supplier card candidates Client defines data capture requirements (Cardmember reference field and 4x40 fields). Clients use the 17 character Cardmember reference field to capture either accounting, PO or requisitioner name. The 4x40 contains information about the specific transaction. Certain types of suppliers have agreed to use a predefined template of data for the 4x40 field. American Express works with client to research supplier capabilities and request POS upgrade if required American Express and client work directly with suppliers to implement supplier cards as payment vehicle and define ordering and data capture requirements. Please refer any questions about supplier cards to your American Express Representative 17

Tools & Reporting PROGRAM MANAGEMENT AMERICAN EXPRESS @ WORK American Express @ Work is an on-line suite of business tools that leverages the power of the Internet to help you manage your program, access reporting, and obtain billing and other information online. The Program Administrator (PA) is the primary user, but other individuals can be authorized to access the system, and can be restricted to different levels of access, particularly for reporting purposes. @ Work Program Management Functionality Apply for, Cancel, Suspend Cards View Charges Make Account Changes Status Tracking Apply for a Card - Program Administrator t (Manage online employee application process if access key process is established) Apply for Rush Cards (24-hour delivery) Review a Card application Receive instant account activation (Corporate Purchasing Card only) Cancel Cards (effective immediately; submit up to 20 transactions simultaneously; cancel from a list of inactive Cards) Suspend and reinstate suspended Cards Request Card replacement Access key maintenance View Cardmember charges for all accounts View hierarchy and perform transfers Adjust spending limits temporarily or permanently (Corporate Purchasing Card only, effective immediately) Update Cardmember personal information Change accounting information (submit up to 20 transactions simultaneously) Check the status of transactions submitted Search status tracking Designate a back-up Program Administrator to perform tasks within the system To register for an online workshop, visit https://amexeventcenter.webex.com 18

Applying for a Card Program Administrator Initiated Applications Log into American Express @ Work, access Online Program Management and select the Submit a Card Application, enter Cardmember information and click submit. The new card will be sent within 7 to 10 days. Card issuance can be expedited for next day issuance and overnight delivery a $10.00 Rush Card Fee will be charged to the Card. Cardmember Initiated Applications Setting up the online application process for your company is a simple process. Using the tools provided through Online Program Management (OPM), you only need to establish an Access Key (a system generated alphanumeric password) for each of your company's Basic Control Accounts (BCA). By providing the Access Key to the employee, they can go on the Internet, enter the Access Key and initiate the application process. This ultimately helps save you valuable time while simultaneously reducing data entry errors. The streamlined process is illustrated as follows: 1 2 3 New Applicant Receives Access Key Visits Website www.americanexpress. com/corporateservices Completes and submits application online Program Administrator/ Approving Manager Receives notice from Amex @ Work that new application was received Reviews application for completeness and adds information as required Submits to American Express online American Express Processes and makes credit decision on application Issues Card if approved Provides notification to applicant (via e-mail/us Mail) and to the PA (via Amex @ Work) 19

Tools & Reporting Establishing the Online Application and Approval Routing Process Step 1: Create Access Key After logging into American Express @ Work, access Online Program Management and select the "Access Key Maintenance" option. On the next screen, enter the Basic Control Account (BCA) number to create an Access Key for that account. For security reasons, we suggest that you enter the maximum number of applicants allowed to apply under this BCA in the Application Limit field. Next, enter a beginning and end date for which the Access Key will be valid. Also, give it a "nickname" a short description to help you remember to which BCA it is linked. When you're done, click Create and the system will generate an Access Key. There can be only one active Access Key per BCA per Program Administrator. They are system generated and cannot be customized, but you can expire or change an Access Key at any time. 20 NOTE: The Access Key identifies to American Express the company, the responsible Program Administrator, the Basic Control Account, the specific Card product (Corporate Card or Corporate Purchasing Card) and the corresponding application to present to the employee. NOTE: You need to create a unique Access Key for each Basic Control Account that you administer

Step 2: Communicate the Access Key Although this process varies from company to company, we've listed three common ways Access Keys can be communicated to employees/applicants: The Program Administrator provides the Access Key directly to the employee/applicant via email or phone; The Program Administrator creates a listing of Access Keys with associated departments on the company Intranet, with simple step by step instructions on how employee/applicants process their applications online, or The Program Administrator provides the Access Key to an Approving Manager (such as department managers or human resource representatives), who then provides this key to the employee/applicant via email or phone. Since Access Keys essentially grant permission to apply for a Corporate Card and/or Corporate Purchasing Card, you need to decide the procedure and under what circumstances the Access Keys will be given to potential applicants. NOTE: No online Card application will be sent to American Express for processing unless it is approved by the Program Administrator via American Express @ Work. 21

Tools & Reporting Step 3: Set Up Approval Routing The Program Administrator may activate approval routing by going to the Access Key Maintenance section of Online Program Management and providing their email address and the name, phone number, and email address of the Approving Manager (if other than the Program Administrator). This is an optional step for those Program Administrators that may not know the Approving Manager s contact information. Program Administrators can select one of the email options provided to have an automatic notification sent to the Approving Manager when an applicant submits a Card application. The email options affect the verbiage of the email only. In any selection, the applicant will be required to complete their approver information (even if the option is PA notification only). The following options are available: Response Required: This option informs Approving Managers that they are required to respond to the message with approval or denial before the PA can take any further action. Response Optional: This option notifies Approving Managers about the pending application, but does not require a response to the message. In the event that the Approving Manager does respond, the PA would take the appropriate action on the application. Advise Approver: This option advises Approving Managers of the pending application, but gives the PA ultimate authority to approve or deny the application. PA Only: This option sends an email only to the PA and allows complete authority over the approval or denial of the application, but gives the PA the approver information that was required of the applicant. 22

Instant Account Activation of Corporate Purchasing Cards CPC Instant Account Activation gives Program Administrators the ability to immediately receive a Corporate Purchasing Card account number and expiration date so that the Cardmembers may begin using their new CPC Card numbers even faster. To use this functionality and receive an instantly activated account number, all you need to do is: Step 1: Submit a CPC Card application via Online Program Management using the Submit a Card Application PA-initiated functionality or review and approve an employee-initiated CPC application using the Review Card Applications functionality. Step 2: Click "Activate Now" on the confirmation screen after submitting the Card application. Average processing time is usually less than 40 seconds. The system will return the Corporate Purchasing Card Account Number and the Expiration Date and will be ready for use for phone, mail and online charges only. 23

Tools & Reporting Step 4: Encourage Employees to Apply Online After it has been determined that an employee should receive a Card (and therefore, receive an Access Key), they should be directed to apply online by visiting www.americanexpress.com /applyforcard. The employee can enter the Access Key on the next screen. The employee will automatically be presented with the correct Corporate Purchasing Card application specific to your company. The applicant fills out the information as requested, enters their approver s email address, name and phone number, and clicks the SUBMIT button when finished. If there's any important information missing, the system will prompt for corrections. 24 Step 5: Approve the Employee Applications Once the employee submits the application online, it is routed to the Program Administrator. At the same time, the email is routed to the approving authority for review depending on how you set up the approval routing for your company. The Program Administrator is notified via email when an employee submits an application for approval, and the email notification you selected when setting up the approval routing process is automatically sent to the Approving Manager, if applicable, advising them to either approve or decline the applicant s Card request. Once the Approving Manager responds to the email message and forwards an approval or denial of the application, the Program Administrator can review the application and process it as usual, approving or denying the application according to the Approving Manager s request. If the application is not approved, the Program Administrator will reject the application and Online Program Management will generate an email message to the applicant, notifying the employee that his/her application has not been processed.

When you log into Online Program Management and select "Review Card Application", you will see the applications that are waiting for your review: You may also access applications pending review from the Status Tracking Overview screen (click on the highlighted number in the PA Review column). Click on the Tracking Number to take you directly to the application. Alternatively, you can search for the application in "Status Tracking Search" if you have more detailed information about the application, such as the applicant s name, application date, or tracking number. From here, the process is the same as if you were submitting the application on behalf of your employee only the application is already completed for you. Review it for any information you may need to add or change and make the same decisions that you would normally make before sending a Corporate Purchasing Card application. When your review is complete, click on SUBMIT to send the application to American Express for processing. If you decide an applicant should not receive a Card, choose a reason from the drop down list and click on DECLINE. In this case, the Status Tracking screen will indicate that you have declined the application. If the Program Administrator approves the application, the Corporate Purchasing Card will automatically be issued and mailed by American Express (allow 7-10 days for delivery). If the applicant has provided an e-mail address, they will receive a status update and approval notice via e-mail, followed by the actual Card via US mail. The Status Tracking Overview section of OPM can help you monitor the progression of Corporate Card and Corporate Purchasing applications throughout the entire process. NOTE: You still control your company's final decision on whether an employee is allowed to apply for a Corporate Purchasing Card. If you decide to decline an employee s application rather than sending it to American Express, you will need to explain it to them as you would today. 25

Tools & Reporting Canceling a Card Cancellation may be processed online through American Express @ Work. The online cancellation is immediate. 1. Click on "Cancel a Card" from the Online Program Management drop-down menu on the American Express @ Work Home Page. 2. Enter the Cardmember's account number into the designated area. 3. Click on "NEXT." 4. Confirm that you have selected the correct account to cancel by reviewing the Cardmember name that appears. 5. Select a reason for cancellation from the drop-down box. Choices include: "No longer needs Card' "Deceased" "No longer with Company" (default option) 6. Decide whether you wish to continue with the cancellation: 7. If you click on "CANCEL," you will return to Step 2. 8. Click on "SUBMIT," to go to step 10. 9. A confirmation page will appear with a tracking number. This number is one of several ways in which you can access the status of the transaction. 10.If you would like to perform this transaction again for a different account, enter the account number in the appropriate box at the bottom of the screen and click "NEXT." Up to 20 Cards at a time can be cancelled online through American Express @ Work 26

Changing Cardmember Limits/Restrictions Cardmember limits and/or restrictions may be processed online via American Express @ Work. The PA must authorize any such changes, as follows: 1. Click on "Purchasing Card Limits" from the @ Work Online Program Management drop-down menu on the American Express @ Work Home Page. 2. Enter the Cardmember's account number into the designated area and select the type of limit (permanent or temporary) to be modified. 3. Click on "NEXT." 4. The current settings for Transaction Limit, Transaction Variance, Monthly Limit, Monthly Variance, PSL threshold Limit, and Preferred Supplier List ID will appear in the appropriate boxes. 5. If establishing or changing temporary limits, previous temporary settings for Transaction Limit, Monthly Limit and End Date will appear, if there are any. 6. Click in the appropriate box to edit/change the settings as desired. If establishing temporary limits, enter the End Date of the limit. The "End Date" is the last date the temporary limits will remain in effect before reverting to the original permanent limits. 7. At the bottom of the page, check the boxes in industry categories where Card usage should be blocked for that particular Cardmember. Restrictions can be changed temporarily as well. If you click on "RESET" all prior settings will clear. If you click on "CANCEL" you will return to Step 2. If you click on "SUBMIT" go to Step 8. A confirmation page will appear with a tracking number. This number is one of several ways in which you can access the status of the transaction. 8. If you would like to perform this transaction again for a different account, enter the account number in the appropriate box at the bottom of the screen, choose whether you wish to change permanent or temporary limits and then click "NEXT." Important: Limit changes become effective immediately. Permanent limit changes will overwrite any temporary limits that are currently in effect. 27

Tools & Reporting Changing a Cardmember s Address 1. Click on "Change a Cardmember's Address" from the Online Program Management dropdown menu on the American Express @ Work Home Page. 2. Enter the account number and click on "NEXT." 3. The current address and phone information will appear in the appropriate boxes. Edit any of the information as necessary: Click on "RESET" to clear all prior settings. Click on "SUBMIT" to go to Step 5. Click on "CANCEL" to return to Step 2. 4. A confirmation page will appear with a tracking number. This number is one of several ways in which you can access the status of the transaction. The change will be effective within 24 hours, but is usually completed in a much shorter period of time. 5. If you would like to perform this transaction again for a different account, enter the account number in the appropriate box at the bottom of the screen and click NEXT. 28

Integrated Program Management (IPM) Integrated Program Management or IPM is a secure, system to system communication between a Client s Human Resources information database (ERP) and American Express @ Work Online Program Management (OPM). The communication automates changes made in your ERP that trigger changes to your American Express Purchasing Card program. IPM reduces manual, labor-intensive processes through automation and allows you to view and monitor the status of new applications, cancellations and information changes in real time. Integrated Program Management (IPM) Lite IPM Lite offers clients a more simple solution to automate transaction processing for their Corporate Card or Corporate Purchasing Card program. This automated service allows clients to submit one-way transactions for Apply for Card, Cancel Card and Accounting Information Changes using a data file via a secured file transfer. All transactions processed can be monitored with the @ Work Online Program Management product which allows the program administrator to verify the status of all transactions. Minimum Client Requirements In order to use American Express Integrated Program Management - Lite you will need an existing Corporate Program with American Express. In order to invoke an American Express Integrated Program Management Lite service you will need to do the following: Understand the file specifications provided by American Express Ability to develop a flat text data file in the layout specified by American Express Ability to establish a Secure File Transfer (SFT) connection in test and production environments Select a SFT protocol and configure client software with the ability to setup transmission schedule, configure ports and firewall, and setup file transmissions parameters 29

Tools & Reporting FINANCIAL RECONCILIATION 30 Purchasing Cards instantly streamline accounts payable through the elimination of invoices and checks, and make purchasing and payments easier across all commodities. To ensure that data capture and financial reconciliation are just as seamless, American Express offers several options for reconciling transactions Corporate Account Reconciliation (CAR) or daily/monthly data files. American Express @ Work Corporate Account Reconciliation (CAR) Using the American Express @ Work Corporate Account Reconciliation (CAR) tool, clients can efficiently manage the accounting allocation and reconciliation process, automatically integrate all their spend data into their company s back-end financial systems, and gain visibility for different types of spend, including CPC, Corporate Meeting Card, CDEP, Corporate Card, or BTA. Maximize Control Multiple levels of access. CAR enables several levels of access to support an organization s compliance and oversight needs. For example, access can be set up for Cardmembers to view transactional charge information (including enhanced data supplied by Level 2 and Level 3 merchants), add project IDs for budget tracking and specialized reporting, edit accounting allocations, split transaction allocations by percentage or specific dollar amounts, and add comments to enrich transaction detail. Cardmember managers, program/system administrators, or cost center/commodity managers based on G/L codes can manage and monitor the approval process, download data by cost center or project, and run reports. Transaction review/approvals. CAR enables four levels of transaction and billing cycle review/approvals to ensure Cardmembers have reviewed charges, and managers/cost center managers have authorized spending. Robust reporting. Obtain detailed and summary CAR Reports via American Express @ Work Customized Reporting (www.americanexpress.com).

Program Administrators can manage accounting information, users, and role permissions 24/7 31

Tools & Reporting Benefit Employees Increase individual user accountability. Transactions are posted daily, so Cardmembers, managers or administrators /auditors can view, validate, add comments, review/ approve*, and reallocate charges daily or whenever is convenient, 24/7. Administrators can set up triggered e-mail notifications to all registered users based on permissions. Reallocate charges faster. Users can access the Mass Reallocation function to change cost center coding and other accounting information on multiple transactions. Drive Savings Easy implementation. CAR is a global, web-based reconciliation tool, which enables remote implementation at every site, regardless of ERP/financial or other back office systems. This solution can help save money and eliminate the need to travel to each physical location for installations and upgrades. There are no software installations and no need to manage upgrades. Custom integration. Our Global Technical Enablement Consultants (gtec) will work with clients to analyze their business needs and set up their accounting codes and business rules. They can also create ERP interface files using our patented Interface File Builder, reducing clients IT programming time and cost. Robust data. Because American Express operates a single network with direct relationships with suppliers, our data helps improve accuracy and reliability. Advanced mapping options and end user access improve accuracy and reduce the time it takes to reconcile charges. Finance will instantly benefit from efficient data management, as CAR eliminates the need for manual data entry of transactional information and approvals into the accounts payable system. At the same time, it adds the ability to view and modify information by any accounting field, including cost center, in addition to standard Card information. This helps avoid time consuming and tedious journal entries after close. Leverages the enhanced data added by users during the review/approval process and automatic tax estimations for record keeping. * Note: Approving transactions is an optional feature that can be turned on or off at each site. Clients must pay their entire balance regardless of whether a transaction was approved. 32

Data Files Depending upon your Finance and IT requirements, you may elect to receive a monthly or daily data file with default accounting information (KR 1022, KR1025 or KR1075 files). Clients use these files to upload transaction information to their financial system to create journal entries in connection with payment of the consolidated invoice or to an existing reconciliation module of their financial system. The method of transmitting data files is established between the client s IT department and the American Express Electronic Transmissions Team. The types of files transmitted are standard data files that are received by the client s IT department and uploaded into the financial system and/or other internal reporting tool (i.e., data warehouse) using client-defined protocols. The KR1022 is the monthly file of billed transactions. The KR1025 and the KR1075 are daily files of unbilled transactions. However, the KR1075 file provides any line item detail provided by a supplier (see Section on Merchant Data and Acceptance for differences in supplier data capture). 33

Tools & Reporting REPORTING Information @ Work is a 34 suite of intuitively designed, must-have reports that provide you with a single source for Management Information about your program. Once you are enrolled in Information @ Work you will automatically receive a standard set of reports and can opt to receive additional reports. Information @ Work The Essential Report Package is a simple turnkey group of reports that will help you to manage cards easily, monitor compliance effectively, and analyze company spending to identify savings opportunities. For more robust information needs, you can also opt into any of the Supplemental reports. Data is compiled from across your Card program and delivered monthly on American Express @ Work. The reports are available in two convenient formats: PDF that is pre-formatted in a simple layout XLS that enables you to easily filter, sort and manipulate your data for analysis

The Purchasing Card reports in the Essential Reporting Package are: Cardmember Listing Cardmember Activity Sales Tax Report Spending by Vendor Tax ID Industry Spending The Supplemental Reports are: Supplier Diversity Declined Transactions 35

Tools & Reporting @ Work Customized Reporting Customized Reporting is a fully interactive web-based reporting solution that gives you the power to review and manipulate your Card data. The user friendly interface consists of these key components: One Report List Access your reports from one place Simple Report Builder Search for report templates, view sample reports, and customize with ease Powerful Report Viewer Advanced but easy-to-use functionality to manipulate your data Convenient Report Scheduler Schedule reports to run daily, weekly or monthly 36

@ Work Customized Reporting allows you to save reports that you have customized and even share them with other users in your company. There are a number of report templates that focus solely on Purchasing Card spend and controls, including the following: Approaching Limits Monitor compliance by anticipating charges that could be declined due to Cardmembers approaching their limits. Corporate Purchasing Card Declined Transactions Monitor compliance by reviewing declined transaction information for all types of declines. Listing of Cardmembers on MCC or Preferred Supplier Lists Manage cards reviewing both Merchant Category Code (MCC) Block lists and Preferred Supplier lists. The report provides the Cardmembers associated with these lists. Listing of Codes or Suppliers on MCC or Preferred Supplier Lists Manage cards by reviewing Merchant Category Code (MCC) Block lists and Preferred Supplier lists. Transactions by Supplier with Line Item Detail (LID) Monitor compliance by reviewing the line item detail provided by enhanced suppliers. 37

Tools & Reporting CARDMEMBER MANAGE YOUR CARD ACCOUNT By enrolling in Manage Your Card Account (MYCA) from American Express, Cardmembers can view current and past statements and much more. This service is free and secure, and takes just a few seconds for Cardmembers to enroll. Your company can realize potential cost savings and maximize control over your Card program by using MYCA. 38 With 24/7 online access to account information and billing statements, your Cardmembers can save time and help streamline the expense reconciliation process for your company. MYCA features include the following Access account information 24 hours a day, 7 days a week View statement activity and details Track unbilled, billed and previously billed activity for the past twenty-four months Request billing statements dating back to October of 2004 Review spending limit, balance and open-to-buy amount Update Cardmember profiles (address, email, phone number, etc.) Set up account alerts, delivered via text or email, such as Statement Ready Initiate charge inquiries and disputes View USD equivalents of foreign currency transactions Manage Your Card Account Resources & Registration Take a tour of online account management options at http://corporate-demo-americanexpress.com Call the Help Desk at 1-800-AXP-1234 for questions on MYCA. Activate New Card & Enroll in MYCA by visiting: www.americanexpress.com/activate Enroll in MYCA only by visiting: www.americanexpress.com/checkyourbill For more information, contact your American Express representative to attend an online workshop or visit www.americanexpress.com/paworkshops

ENCRYPTED MAIL TOOL What is American Express Encrypted Email Tool? The American Express Encrypted Email Tool employs proven encryption technologies to provide strong security to sensitive email communications. American Express uses the Encrypted Email Tool when sending sensitive data to external customers. The Encrypted Email Tool helps to achieve and maintain regulatory compliance and enforce proven practices email protection. It effectively mitigates the risk of email security breaches by providing end-to-end security for email and mobile messaging. How is American Express Encrypted Email Tool used at American Express? Currently, the Encrypted Email Tool is used by a number of users within different Business Units for sending secure communication to external recipients. The Encrypted Email Tool is the preferred method for sending emails to external recipients who do not manage their own gateway or transfer a low volume of emails. What are the benefits of American Express Encrypted Email Tool? No Additional Software: No special end user software is required for encryption or decryption. Maximum Email Security: Employs proven encryption technologies to keep email communications protected. Compliance: Supports compliance with ediscovery and other email security requirements (e.g. virus scan, DLP). Easy to Administer: Eliminates the need to store encryption keys. 39

Program Growth PURCHASING CARD BEST PRACTICES In addition to the best practices shared throughout this section, make sure to obtain management support from a senior level champion to drive greater program visibility, promote timely decisions and adopt change in processes across your business. Policy/Program Guide Develop a high-level company policy which defines the program s overall structure and fit within other procurement policies. Create a well-defined Cardmember Application /Agreement / Acknowledgment Form outlining the terms and conditions by which the Cardmember must abide. Terms and conditions should include the following: Card Policy, General Guidelines and Usage, Abuse and Enforcement, Account Distribution Detail, Cardmembers, Managers, and Program Administrator signatures. Write an effective Cardmember Guide. The guide is a quick reference manual to provide information and answers. The best guides follow the KISS principle (keep it short and simple), seven to 10 pages in length, and clearly states the policy, Cardmember responsibilities and key program contacts. The most successful programs have effective training. Strong training is dependent on clear policies, procedures, and guidelines that are well documented, clearly communicated, and distributed to all key participants (e.g. Cardmembers, suppliers). "Effective communication is critical for getting people to embrace the process changes associated with Purchasing Card program implementation. Your organization should convey the Purchasing Card business case, tailoring the message to fit each audience. 40 National Association of Purchasing Card Professionals

Metrics / Goal Setting Thoroughly understand your current purchasing process before you begin. Set goals and objectives for the Corporate Purchasing Card program that are aligned with overall business and procurement objectives (i.e., transaction reduction, improve supplier management, reduce procurement and/or finance costs, reduce cycle time for purchases, increase employee satisfaction, improve spending controls, etc.) Choose metrics that correspond to goals and objectives and that are easily calculated and measured. Assign responsibility for tracking and communicating results. Keep it simple! Track only a few significant measures. 41

Program Growth Cardmember Strategies Careful selection of the initial Cardmembers helps ensure program success, allows for proactive program fine tuning and brings quick resolution to program issues. Poor Cardmember selection increases the risk of perpetual pilots and resistance to a program. Select Cardmembers who most frequently request checks or buy the commodities selected for the program. The Corporate Purchasing Card Program yields the most benefit when the Cardmember is the actual user of the item or service. Choose Cardmembers and organization(s) that are wellrespected. This group has the ability to champion, at the peer level, the program beyond the pilot phase. Select Cardmembers and organization(s), plants or sites that will be the most difficult to convert. The most difficult customer likely will be the strongest proponents of the program after the program has proven itself to this group. 42 "Top performing organizations have educated their supplier base as to the optimal efficiencies enabled by electronic payments, such as working capital improvements and quicker settlement, as well as real time validation of errors and the ability to view invoice and payment status through a secure portal." E-Payables: Electronic Payables Reduce Your Payables processing Costs, Aberdeen Group, 2009 Supplier Strategies Take an active role in contacting, educating, enrolling and training suppliers Choose preferred suppliers from those with the highest transactions and dollar volume. Use suppliers who already accept American Express, where appropriate. This will reduce the implementation time and allow for faster ramp up of one s program. These suppliers have already received training and some have systems directly integrated with American Express. By using preferred suppliers and reporting, Purchasing can work toward reducing the number of vendors supplying a particular commodity. The practice of building strategic supplier partnerships increases negotiating leverage with preferred suppliers and eventually leads to overall purchase price reduction.

Audit / Control / Compliance Establish clear audit standards and procedures and promote adherence to card usage procedures through effective communication of policies and by establishing corrective procedures. Establish internal control policy by defining the basic responsibilities of each group within the organization participating in the program (Cardmember, Accounting, Purchasing, Department/Cost Center Manager, and Program Administrator). Based on Cardmember and supplier strategies, determine the appropriate spending thresholds. Additionally, determine purchases and suppliers that should be excluded from the program. Define key compliance areas (tax, preferred suppliers, reconciliation, internal procedures). Use American Express reports and transaction data as compliance reporting tools. Initial audits should focus on ensuring that policies and procedures were adequately understood and properly applied by Cardmembers. On-going periodic audits of transaction data for accuracy and completeness should occur once the program is fully running. Card Type Strategies Use the card for high volume transactions (purchase order, blanket release or invoice) commodities / suppliers. Select the right card type Use the card for any transactions currently billed in a consolidated format and require back-end processing for account distribution. Deploy the card to the organizations or locations generating the most check requests, purchase orders or invoice transactions. 43

Program Growth Data Requirements Determine data and reporting requirements early in the account design; establish a solid hierarchy that provides the basis for American Express generated MIS reports. Role of IT should be clearly defined based on resources and capability. Maximize the utility of Cardmember and supplier data which is resident in the American Express system to avoid re-entry of data at POS (point of sale). Use client-defined Cardmember data fields (Employee ID, Cost Center, Universal Field) to link the Cardmember and transaction to existing systems and databases (basic accounting defaults, internal reporting structure, mapping to tables/databases); Cardmember data should be structured to reflect a hierarchy appropriate to management reporting requirements. Use the Cardmember reference field at POS to further characterize the transaction (override basic accounting defaults for Cardmembers who purchase for multiple cost centers, or capture P.O., requisition, work order, or project numbers). Use POS 4x40 product descriptor fields to provide description in free form. Mapping of data in these fields takes place only for those charges where further data is essential and where a close relationship exists with the supplier. Communicate client-specific POS data requirements to the supplier via supplier seminars, one-on-one training, etc. Provide timely feedback to the supplier regarding the accuracy of the data input at point of sale. Data input at POS for unique client requirements should be designed for ease of use by both the Cardmember and the supplier inputting the data. Financial Systems Establish financial system data requirements as part of the program design. Communicate financial system data requirements to American Express as an integral part of account design and setup. Build an effective process for changes/corrections to Purchasing Card data. Accounting defaults are resident in Cardmember data. Data is matched against client resident data bases. Achieve maximum process improvement by placing responsibility for reconciliation of transaction data with the Cardmember. Interface the card data directly to the AP or GL via CAR interface module or data file. This process removes Accounting and Accounts Payable personnel from daily transaction processing to perform more valueadded tasks. 44

Tax Compliance Involve your tax professional early in the process of implementing a Purchasing Card program. Require preferred suppliers to be Purchasing Card capable in order to capture sales tax and other enhanced information. Encourage Cardmembers to purchase from preferred suppliers that are Purchasing Card capable to ensure that tax information is captured. Develop a company policy for handling sales tax on the small number of transactions generated via suppliers without CPC data capture equipment. Use Corporate Purchasing Card Sales Tax Reports as a tool to aid tax compliance. Use Corporate Purchasing Card Spending by Taxpayer ID reports to accumulate purchases made at vendors for whom you file 1099 s. Merge CPC data with your existing database for IRS reporting. 45

Program Growth SAMPLE GOOD FIT COMMODITIES Advertising Fleet Pest Control Architect Freight Petty Cash purchases Audio / Visual Fulfillment Material Photocopying Bearings Furniture Photographic Material Black Car Service Gases Plant Services Blueprints Government filings Plumbing Supplies Books Guard Services Postage Building Supplies Hardware Presentation Supplies Business Cards Hazardous Materials Printing Business Forms Incentive Awards Professional Dues Catering Industrial Gases Publications Cellular Phones Industrial Supplies Record Retention Chemicals Integrated Suppliers Relocation Cleaning Services Internet Fees Safety Supplies Coffee Service Janitorial Supplies Security Computer Hardware Lab Supplies Shipping Supplies Computer Peripherals Landscaping Shop Supplies Computer Software Leases Stationery 46

Computer Supplies Legal Services Storage Conferences Licenses Subscriptions Consulting Linens Supplies Contract Labor Locksmith Taxes Copiers Lumber Telecommunications Copies Magazines Telephone Corporate Contracts Mailing Equipment Temp Services Courier Services Maintenance Contracts Tolls and Bridge Fees Drug Testing Maintenance Supplies Tools Electrical Supplies Memberships Trade Shows Employee Health Microfiche Training Equipment Leasing Mill Supplies Uniforms Exterminating Moving Supplies Utilities EZ Pass Office Supplies Vehicle Lease Fax Machines Overnight Mail / Shipping Vehicle Repair Fax Supplies Parking Veterinary Fire Protection Periodicals Water Service 47

Program Growth MERCHANT DATA AND ACCEPTANCE There are three levels of supplier data capture for American Express transactions: Level 1, Level 2 and Level 3. The data that a supplier is able to pass to American Express is dependent upon the Point of Sale (POS) equipment that it uses to process transactions. Level I (Retail Suppliers) Basic transactional information Date Supplier Name/Merchant ID Number Dollar Amount Zip Code & Street Address 48 Level II (CPC Suppliers) All information in Level I data plus... Sales Tax Client Defined Variable Data Field ( Cardmember Reference Field ) limited to 17 characters Order number, cost center or accounting code, OR Employee name, OR A sample number (as in the case of providers of laboratory testing services) Tax ID Number (TIN) Minority, Women Owned and Small Business status Corporate (1099) Status Ship-to Zip Code Supplier Reference Number - order or invoice number (used for reconciliation) 4x40 free-form field Level III (Line Item Detail) All information in Levels I and II data plus... Item description Unit price Quantity Freight/handling Asset number SKU Split Shipments/Shipment # Total meter count Service credits Tax type code Supplier reference code

To determine if a supplier accepts American Express and at what level, you can search the American Express B2B Directory at: www.americanexpress.com/b2bsuppliers If you are unable to locate a supplier in the Directory or require that a supplier upgrade its POS equipment for enhanced data capture, your American Express Representative can engage our Merchant Services group to assist with this request. 49

Program Growth B2B SOLUTION SUITE vpayment vpayment is an electronic settlement solution that affords you the benefits of a traditional purchasing card program along with patented transaction and data controls, automated reconciliation and enhanced data capture. With vpayment, you specify exactly how much you pay suppliers and when you pay them using single use account numbers drawn automatically from a pool; no plastic is required. Improve control & compliance Enhance security with single-use virtual account numbers Set a value limit on every transaction to the penny Allow each charge only for specified time period Increase productivity Eliminate manual check request and automates reconciliation of ordered to paid data Choose when you want to pay based on your workflows & processes Easily upload data into financial systems in the right format Enhance visibility & data capture Include up to 3 user-defined data elements with each settlement record in addition to the PO or invoice identifier Append custom data to each transaction Automatically capture buyer data (PO/invoice, line item detail) with each settlement 50

Buyer Initiated Payment (BIP) BIP is an automated, web-based payment solution built on the American Express Commercial Card platform that reduces payment volatility, increases efficiencies and improves working capital. With BIP, you have total control over the payment date, method and amount for every transaction and each supplier you enroll. The exact amount you approve is deposited directly into the supplier s bank account; no plastic is required. Improve control & compliance Approve transactions prior to payment using your existing workflow Satisfy internal business rules for types of spend Increase payment security via reduced check fraud and account number masking Reduce costs & increase efficiencies Automate payments with minimal IT involvement and extend ROI of current technology investments Access supplier payment status and history online Automate reconciliation to your ERP and your suppliers Optimize working capital Increase DPO (Days Payable Outstanding) Reduce cash flow volatility & improve cash conversion cycle Reduce working capital requirements & interest expense; earn incentives 51

Communication Materials SAMPLE COMMUNICATION LETTERS For soft copies of any sample communication materials including authorization forms in the Addendum please contact your American Express Representative SAMPLE Supplier Card Activation Letter <Your Company Letterhead> June 10, 2010 <Insert Supplier Contact Name> <Insert Supplier Company Name> <Insert Street Address> <Insert City, State Zip Code> Dear Sir/Madam: In our ongoing efforts to streamline the procurement process, effective immediately <Insert Your Company Name> is implementing the American Express Corporate Purchasing Card program. This program will provide an expeditious method of payment for goods and services rendered. We have been advised that you accept the American Express Card as a form of payment. Effective immediately, we will be processing payments to you utilizing our American Express Purchasing Card. The account number and expiration date will be provided to you at the time of payment. Please share these instructions with your Customer Service and Accounts Receivable personnel. If you have any questions or concerns, please contact me at <Insert your phone number>. Sincerely, <Insert Name of A/P Contact> <Insert Official Title> <Insert Your Company Name> 52

SAMPLE - Senior Management Endorsement Letter <Your Company Letterhead> Date Dear (employee name): <INSERT CLIENT NAME> is consistently looking to improve business practices and processes. As best practices are identified, it is essential that the organization embrace these new initiatives. With this background, I would like to strongly encourage the (name) division to begin using the Corporate Purchasing Card for your non-travel and entertainment expenses. I understand that in some cases the Card is already in use. However, it is important to fully understand what this product offers and its strategic importance to the company. Using the Corporate Purchasing Card allows you to purchase products and services essential to your daily activities, without delay or cumbersome approval processes. As a Cardmember, you are equipped to order maintenance, repair and operational supplies directly from preferred suppliers without filling out purchase orders or requisitions. Your use of the Corporate Purchasing Card also benefits the company as a whole: Since the launch of the Card in (date), <INSERT CLIENT NAME> has generated real cost and time savings. You will reduce the processing cost for that item by approximately 40% and free up purchasing department personnel to concentrate their efforts on negotiating better prices with our suppliers. Corporate Purchasing Card transactions are tracked by an American Express system that provides comprehensive data back to our finance departments electronically. Important data including sales tax information and legal business status is automatically applied to the company general ledger, eliminating time-consuming manual procedures. As <INSERT CLIENT NAME> employees consolidate their purchases among a base of Corporate Purchasing Card preferred suppliers, individual supplier transactions increase and promote volume discounts. When emergencies occur, you will always have the flexibility to purchase from one of two million American Express merchants. The attached Policy And Procedure Guide explains how and when the Corporate Purchasing Card should be used. Once you have met with your manager and determined that the Card would be appropriate to your needs, I invite you to sign-up at your earliest convenience. Should you have any questions regarding the approval and training process, please contact your Corporate Purchasing Card Program Administrator at (phone #). He/She will be able to answer all your questions. I believe that your participation in the Corporate Purchasing Card Program will help our company achieve our goal of heightened efficiency. Sincerely, (Senior Management) 53

Communication Materials SAMPLE Supplier Communication Letter Dear SUPPLIER NAME: <INSERT CLIENT NAME> has identified several key initiatives aimed at improving our procurement and accounts payable processes. The goal of these initiatives is to improve the way we run and conduct our business. As part of these process improvements, <INSERT CLIENT NAME> is utilizing the American Express Corporate Purchasing Card as our preferred method of payment for procuring goods and services. The use of this card is an important tool that our company can use to attain this goal. In order for <INSERT CLIENT NAME> to realize these process improvements, it is important that our preferred suppliers participate in the American Express Corporate Purchasing Card Program. We have verified that your company already accepts the American Express Corporate Purchasing Card for payment. We are encouraged by this and would like to begin using the Corporate Purchasing Card to procure the goods and services your company provides us. Therefore, effective XXXXXXX, 2010, <INSERT CLIENT NAME> will begin using the American Express Corporate Purchasing Card for payment to our preferred suppliers. As one of our preferred suppliers, we ask that you follow these steps to ensure the success of this initiative: Always ask for Cost Center information to be put in the Cardmember Reference Field. Provide packing slips with itemized pricing detail, including freight and tax, with each shipment. Label packing slips CPC transaction. Do not send invoices for Corporate Purchasing Card transactions. Do not put the card number on any documents. Card number for all transactions is 3785 XXXXXX-XXXXX We at CLIENT NAME look forward to your participation in this program, as we believe there are mutual benefits that our companies stand to gain from it. If you have any questions regarding our request, please feel free to contact XXXX at (XXX) XXX-XXXX. Sincerely, <Insert Name of A/P Contact> 54

SAMPLE CARDMEMBER DOCUMENTS AMERICAN EXPRESS CORPORATE PURCHASING CARD APPLICATION/ACKNOWLEDGEMENT FORM Your use of the American Express Corporate Purchasing Card ( the Card ) issued to you is subject to the following terms and conditions. You must comply with the terms and conditions as part of your employment. 1. You are being entrusted with a valuable tool a corporate charge card and will be making financial commitments on behalf of the company. You must strive to obtain the best value for the company by using preferred suppliers when identified by the Purchasing Department. 2. You understand the company is liable to American Express for all charges made on the Card. 3. You must use the Card for approved purchases only and must not charge personal purchases. The company will audit the use of the Card and report and take appropriate action on any discrepancies. 4. You must follow the policy and procedures established by the company for the use of the Card. Failure to do so may result in either revocation of your use privileges or other disciplinary action, including termination of employment. 5. You will be given a copy of the Corporate Purchasing Card Policy and Procedure. You are required to read and understand the requirements of the Card s use. 6. You must return the Card immediately upon request or upon termination of employment (including retirement). Should there be any organizational change which causes your cost center to change, you must return the Card and arrange for a new one, if appropriate. 7. If the Card is lost or stolen, you must notify the Corporate Card Administrator and American Express immediately. 8. The company may change these terms and conditions or its policy and procedures concerning the use of the Card and you must comply with those changes. As the employee being issued the Card, I have read and understand the terms and conditions stated above. Employee name Phone Social security number Business address Employee signature Date As the employee s management, I acknowledge that I am responsible to ensure that the employee abides by the above conditions. I am responsible for taking appropriate action in situations involving misuse of the Card. I am responsible for canceling Cards if the Cardmember is terminated for any reason, or if the Cardmember transfers to another unit within the company. I am also responsible for making certain that any reports I receive are checked for accuracy. Cost center number Cardmember Manager s name Cardmember Manager s signature 55

Addenda Addendum A MCC Codes MCC MCC Description 742 VETERINARY SERVICES 743 WINE PRODUCERS 744 CHAMPAGNE PRODUCERS 763 AGRICULTURAL CO-OPERATIVES 780 LANDSCAPING AND HORTICULTURAL SERVICES 1520 GENERAL CONTRACTORS - RESIDENTIAL AND COMMERCIAL 1711 HEATING, PLUMBING, AND AIR CONDITIONING CONTRACTORS 1731 ELECTRICAL CONTRACTORS 1740 MASONRY, STONEWORK, TILE-SETTING, PLASTERING, AND INSULATION CONTRACTORS 1750 CARPENTRY CONTRACTORS 1761 ROOFING, SIDING, AND SHEET METAL WORK CONTRACTORS 1771 CONCRETE WORK CONTRACTORS 1799 SPECIAL TRADE CONTRACTORS - NOT ELSEWHERE CLASSIFIED 2741 MISCELLANEOUS PUBLISHING AND PRINTING SERVICES 2791 TYPESETTING, PLATEMAKING, AND RELATED SERVICES 2842 SPECIALTY CLEANING, POLISHING, AND SANITATION PREPARATIONS 4011 RAILROADS 4111 LOCAL AND SUBURBAN COMMUTER PASSENGER TRANSPORTATION, INCLUDING FERRIES 4112 PASSENGER RAILWAYS 4119 AMBULANCE SERVICES 4121 TAXICABS AND LIMOUSINES 4131 BUS LINES 4214 MOTOR FREIGHT CARRIERS AND TRUCKING - LOCAL AND LONG DISTANCE, MOVING AND STORAGE COMPANIES, AND LOCAL DELIVERY 56

MCC MCC Description 4215 COURIER SERVICES - AIR AND GROUND, AND FREIGHT FORWARDERS 4225 PUBLIC WAREHOUSING AND STORAGE - FARM PRODUCTS, REFRIGERATED GOODS, AND HOUSEHOLD GOODS 4411 STEAMSHIP AND CRUISE LINES 4457 BOAT RENTALS AND LEASING 4468 MARINAS, MARINE SERVICE, AND SUPPLIES 4511 AIRLINES AND AIR CARRIERS 4582 AIRPORTS, FLYING FIELDS, AND AIRPORT TERMINALS 4722 TRAVEL AGENCIES AND TOUR OPERATORS 4784 TOLLS AND BRIDGE FEES 4789 TRANSPORTATION SERVICES - NOT ELSEWHERE CLASSIFIED 4812 TELECOMMUNICATION EQUIPMENT AND TELEPHONE SALES 4814 TELECOMMUNICATIONS SERVICES, INCLUDING LOCAL AND LONG DISTANCE CALLS, CREDIT CARD CALLS, CALLS THROUGH USE OF MAGNETIC-STRIPE-READING TELEPHONES, AND FAX SERVICES 4815 MONTHLY SUMMARY TELEPHONE CHARGES 4816 COMP NETWORK/INFORMATION SERVICES 4821 TELEGRAPH SERVICES 4829 WIRE TRANSFERS AND MONEY ORDERS 4899 CABLE AND OTHER PAY TELEVISION SERVICES 4900 UTILITIES - ELECTRIC, GAS, WATER, AND SANITARY 5013 MOTOR VEHICLE SUPPLIES AND NEW PARTS 5021 OFFICE AND COMMERCIAL FURNITURE 5039 CONSTRUCTION MATERIALS - NOT ELSEWHERE CLASSIFIED 5044 OFFICE, PHOTOGRAPHIC, PHOTOCOPY, AND MICROFILM EQUIPMENT 5045 COMPUTERS, COMPUTER PERIPHERAL EQUIPMENT, AND SOFTWARE 5046 COMMERCIAL EQUIPMENT - NOT ELSEWHERE CLASSIFIED 57

Addenda MCC MCC Description 5047 DENTAL/LABORATORY/MEDICAL/ OPHTHALMIC HOSPITAL EQUIPMENT AND SUPPLIES 5051 METAL SERVICE CENTERS AND OFFICES 5065 ELECTRICAL PARTS AND EQUIPMENT 5072 HARDWARE EQUIPMENT AND SUPPLIES 5074 PLUMBING AND HEATING EQUIPMENT AND SUPPLIES 5085 INDUSTRIAL SUPPLIES - NOT ELSEWHERE CLASSIFIED 5094 PRECIOUS STONES AND METALS, WATCHES, AND JEWELRY 5099 DURABLE GOODS - NOT ELSEWHERE CLASSIFIED 5111 STATIONERY, OFFICE SUPPLIES, PRINTING AND WRITING PAPER 5122 DRUGS, DRUG PROPRIETORS, AND DRUGGISTS SUNDRIES 5131 PIECE GOODS, NOTIONS, AND OTHER DRY GOODS 5137 MEN S, WOMEN S, AND CHILDREN S UNIFORMS AND COMMERCIAL CLOTHING 5139 COMMERCIAL FOOTWEAR 5169 CHEMICALS AND ALLIED PRODUCTS - NOT ELSEWHERE CLASSIFIED 5172 PETROLEUM AND PETROLEUM PRODUCTS 5192 BOOKS, PERIODICALS, AND NEWSPAPERS 5193 FLORISTS SUPPLIES, NURSERY STOCK, AND FLOWERS 5198 PAINTS, VARNISHES, AND SUPPLIES 5199 NON-DURABLE GOODS - NOT ELSEWHERE CLASSIFIED 5200 HOME SUPPLY WAREHOUSE STORES 5211 LUMBER AND BUILDING MATERIALS STORES 5231 GLASS, PAINT, AND WALLPAPER STORES 5251 HARDWARE STORES 5261 LAWN AND GARDEN SUPPLY STORES, INCLUDING NURSERIES 5271 MOBILE HOME DEALERS 5300 WHOLESALE CLUBS 58

MCC MCC Description 5309 DUTY FREE STORES 5310 DISCOUNT STORES 5311 DEPARTMENT STORES 5331 VARIETY STORES 5399 MISCELLANEOUS GENERAL MERCHANDISE 5411 GROCERY STORES AND SUPERMARKETS 5422 FREEZER AND LOCKER MEAT PROVISIONERS 5441 CANDY, NUT, AND CONFECTIONERY STORES 5451 DAIRY PRODUCTS STORES 5462 BAKERIES 5499 MISCELLANEOUS FOOD STORES - CONVENIENCE STORES AND SPECIALTY MARKETS 5511 CAR AND TRUCK DEALERS (NEW AND USED) SALES, SERVICE, REPAIRS, PARTS, AND LEASING 5521 CAR AND TRUCK DEALERS (USED ONLY) SALES, SERVICE, REPAIRS, PARTS, AND LEASING 5531 AUTO AND HOME SUPPLY STORES 5532 AUTOMOTIVE TIRE STORES 5533 AUTO PARTS AND ACCESSORIES STORES 5541 SERVICE STATIONS (WITH OR WITHOUT ANCILLARY SERVICES) 5542 AUTOMATED FUEL DISPENSERS 5551 BOAT DEALERS 5561 CAMPER, RECREATIONAL, AND UTILITY TRAILER DEALERS 5571 MOTORCYCLE SHOPS AND DEALERS 5592 MOTOR HOME DEALERS 5598 SNOWMOBILE DEALERS 5599 MISCELLANEOUS AUTOMOTIVE, AIRCRAFT, AND FARM EQUIPMENT DEALERS - NOT ELSEWHERE CLASSIFIED 59

Addenda MCC MCC Description 5611 MEN S AND BOYS CLOTHING AND ACCESSORY STORES 5621 WOMEN S READY TO WEAR STORES 5631 WOMEN S ACCESSORY AND SPECIALTY STORES 5641 CHILDREN S AND INFANTS WEAR STORES 5651 FAMILY CLOTHING STORES 5655 SPORTS AND RIDING APPAREL STORES 5661 SHOE STORES 5681 FURRIERS AND FUR SHOPS 5691 MEN S AND WOMEN S CLOTHING STORES 5697 TAILORS, SEAMSTRESSES, MENDING, AND ALTERATIONS 5698 WIG AND TOUPEE STORES 5699 MISCELLANEOUS APPAREL AND ACCESSORY STORES 5712 FURNITURE, HOME FURNISHINGS AND EQUIPMENT STORES, AND MANUFACTURERS, EXCEPT APPLIANCES 5713 FLOOR COVERING STORES 5714 DRAPERY, WINDOW COVERING, AND UPHOLSTERY STORES 5715 ALCOHOLIC BEVERAGE WHOLESALERS 5718 FIREPLACES, FIREPLACE SCREENS, AND ACCESSORIES STORES 5719 MISCELLANEOUS HOME FURNISHINGS SPECIALTY STORES 5722 HOUSEHOLD APPLIANCE STORES 5732 ELECTRONICS STORES 5733 MUSIC STORES - MUSICAL INSTRUMENTS, PIANOS, AND SHEET MUSIC 5734 COMPUTER SOFTWARE STORES 5735 RECORD STORES 5811 CATERERS 5812 EATING PLACES AND RESTAURANTS 60

MCC 5813 MCC Description DRINKING PLACES (ALCOHOLIC BEVERAGES) - BARS, TAVERNS, NIGHTCLUBS, COCKTAIL LOUNGES, AND DISCOTHEQUES 5814 FAST FOOD RESTAURANTS 5912 DRUG STORES AND PHARMACIES 5921 PACKAGE STORES-BEER, WINE, AND LIQUOR 5931 USED MERCHANDISE AND SECONDHAND STORES 5932 ANTIQUE SHOPS - SALES, REPAIRS, AND RESTORATION SERVICES 5933 PAWN SHOPS 5935 WRECKING AND SALVAGE YARDS 5937 ANTIQUE REPRODUCTION STORES 5940 BICYCLE SHOPS - SALES AND SERVICE 5941 SPORTING GOODS STORES 5942 BOOK STORES 5943 STATIONERY, OFFICE, AND SCHOOL SUPPLY STORES 5944 JEWELRY, WATCH, CLOCK, AND SILVERWARE STORES 5945 HOBBY, TOY, AND GAME STORES 5946 CAMERA AND PHOTOGRAPHIC SUPPLY STORES 5947 GIFT, CARD, NOVELTY, AND SOUVENIR STORES 5948 LUGGAGE AND LEATHER GOODS STORES 5949 SEWING, NEEDLEWORK, FABRIC, AND PIECE GOODS STORES 5950 GLASSWARE AND CRYSTAL STORES 5960 DIRECT MARKETING - INSURANCE SERVICES 5962 TELEMARKETING - TRAVEL-RELATED ARRANGEMENT SERVICES 5963 DOOR-TO-DOOR SALES 61

Addenda MCC MCC Description 5964 DIRECT MARKETING CATALOG MERCHANTS 5965 DIRECT MARKETING - COMBINATION CATALOG AND RETAIL MERCHANTS 5966 DIRECT MARKETING - OUTBOUND TELEMARKETING MERCHANTS 5967 DIRECT MARKETING - INBOUND TELEMARKETING MERCHANTS 5968 DIRECT MARKETING - CONTINUITY/SUBSCRIPTION MERCHANTS 5969 DIRECT MARKETING/DIRECT MARKETERS - NOT ELSEWHERE CLASSIFIED 5970 ARTIST SUPPLY AND CRAFT STORES 5971 ART DEALERS AND GALLERIES 5972 STAMP AND COIN STORES 5973 RELIGIOUS GOODS STORES 5975 HEARING AIDS SALES, SERVICE, AND SUPPLIES 5976 ORTHOPEDIC GOODS AND PROSTHETIC DEVICES 5977 COSMETIC STORES 5978 TYPEWRITER STORES - SALES, SERVICE, AND RENTALS 5983 FUEL DEALERS - FUEL OIL, WOOD, COAL, AND LIQUEFIED PETROLEUM 5992 FLORISTS 5993 CIGAR STORES AND STANDS 5994 NEWS DEALERS AND NEWSSTANDS 5995 PET SHOPS, PET FOOD AND SUPPLIES 5996 SWIMMING POOLS-SALES, SUPPLIES, AND SERVICES 5997 ELECTRIC RAZOR STORES - SALES AND SERVICE 5998 TENT AND AWNING STORES 5999 MISCELLANEOUS AND SPECIALTY RETAIL 6010 FINANCIAL INSTITUTIONS - MANUAL CASH DISBURSEMENTS 6011 FINANCIAL INSTITUTIONS - AUTOMATED CASH DISBURSEMENTS 6012 FINANCIAL INSTITUTIONS - MERCHANDISE AND SERVICES 62

MCC MCC Description 6051 NON FINANCIAL INSTITUTIONS - FOREIGN CURRENCY, MONEY ORDERS, (NOT WIRE TRANSFER), SCRIP, AND TRAVELERS CHECKS 6211 SECURITIES-BROKERS AND DEALERS 6300 INSURANCE SALES, UNDERWRITING, AND PREMIUMS 7011 LODGING HOTELS, MOTELS, AND RESORTS 7012 TIMESHARES 7032 SPORTING AND RECREATIONAL CAMPS 7033 TRAILER PARKS AND CAMPGROUNDS 7210 LAUNDRY, CLEANING AND GARMENT SERVICES 7211 LAUNDRY SERVICES - FAMILY AND COMMERCIAL 7216 DRY CLEANERS 7217 CARPET AND UPHOLSTERY CLEANING 7221 PHOTOGRAPHIC STUDIOS 7230 BEAUTY AND BARBER SHOPS 7251 SHOE REPAIR SHOPS, SHOE SHINE PARLORS, AND HAT CLEANING SHOPS 7261 FUNERAL SERVICES AND CREMATORIES 7273 DATING AND ESCORT SERVICES 7276 TAX PREPARATION SERVICES 7277 COUNSELING SERVICES - DEBT, MARRIAGE, AND PERSONAL 7278 BUYING AND SHOPPING SERVICES AND CLUBS 7296 CLOTHING RENTAL - COSTUMES, UNIFORMS, AND FORMAL WEAR 7297 MASSAGE PARLORS 7298 HEALTH AND BEAUTY SPAS 7299 MISC PERSONAL SERVICES - NOT ELSEWHERE CLASSIFIED 7311 ADVERTISING SERVICES 7321 CONSUMER CREDIT REPORTING AGENCIES 63

Addenda 64 MCC MCC Description 7322 DEBT COLLECTION AGENCIES 7333 COMMERCIAL PHOTOGRAPHY, ART, AND GRAPHICS 7338 QUICK COPY, REPRODUCTION, AND BLUEPRINTING SERVICES 7339 STENOGRAPHIC AND SECRETARIAL SUPPORT SERVICES 7342 EXTERMINATING AND DISINFECTING SERVICES 7349 CLEANING, MAINTENANCE, AND JANITORIAL SERVICES 7361 EMPLOYMENT AGENCIES AND TEMPORARY HELP SERVICES 7372 COMPUTER PROGRAMMING, DATA PROCESSING, AND INTEGRATED SYSTEMS DESIGN SERVICES 7375 INFORMATION RETRIEVAL SERVICES 7379 COMPUTER MAINTENANCE AND REPAIR SERVICES - NOT ELSEWHERE CLASSIFIED 7392 MANAGEMENT, CONSULTING, AND PUBLIC RELATIONS SERVICES 7393 DETECTIVE AGENCIES, PROTECTIVE AGENCIES, AND SECURITY SERVICES, INCLUDING ARMORED CARS AND GUARD DOGS 7394 EQUIPMENT, TOOL, FURNITURE, AND APPLIANCE RENTAL AND LEASING 7395 PHOTO FINISHING LABORATORIES AND PHOTO DEVELOPING 7399 BUSINESS SERVICES NOT ELSEWHERE CLASSIFIED 7512 AUTOMOBILE RENTAL AGENCY 7513 TRUCK AND UTILITY TRAILER RENTALS 7519 MOTOR HOME AND RECREATIONAL VEHICLE RENTALS 7523 PARKING LOTS AND GARAGES 7531 AUTOMOTIVE BODY REPAIR SHOPS 7534 TIRE RE-TREADING AND REPAIR SHOPS 7535 AUTOMOTIVE PAINT SHOPS 7538 AUTOMOTIVE SERVICE SHOPS (NON-DEALER) 7542 CAR WASHES 7549 TOWING SERVICES

MCC MCC Description 7622 ELECTRONICS REPAIR SHOPS 7623 AIR CONDITIONING AND REFRIGERATION REPAIR SHOPS 7629 ELECTRICAL AND SMALL APPLIANCE REPAIRS 7631 WATCH, CLOCK, AND JEWELRY REPAIR SHOPS 7641 FURNITURE RE-UPHOLSTERY, REPAIR, AND REFINISHING 7692 WELDING SERVICES 7699 MISCELLANEOUS REPAIR SHOPS AND RELATED SERVICES 7829 MOTION PICTURE AND VIDEO TAPE PRODUCTION AND DISTRIBUTION 7832 MOTION PICTURE THEATERS 7841 VIDEO TAPE RENTAL STORES 7911 DANCE HALLS, STUDIOS, AND SCHOOLS 7922 THEATRICAL PRODUCERS (EXCEPT MOTION PICTURES) AND TICKET AGENCIES 7929 BANDS, ORCHESTRAS, AND MISCELLANEOUS ENTERTAINERS - NOT ELSEWHERE CLASSIFIED 7932 BILLIARD AND POOL ESTABLISHMENTS 7933 BOWLING ALLEYS 7941 COMMERCIAL SPORTS, PROFESSIONAL SPORTS CLUBS, ATHLETIC FIELDS, AND SPORTS PROMOTERS 7991 TOURIST ATTRACTIONS AND EXHIBITS 7992 PUBLIC GOLF COURSES 7993 VIDEO AMUSEMENT GAME SUPPLIES 7994 VIDEO GAME ARCADES AND ESTABLISHMENTS 7995 BETTING, INCLUDING LOTTERY TICKETS, CASINO GAMING CHIPS, OFF-TRACK BETTING, AND WAGERS AT RACE TRACKS 7996 AMUSEMENT PARKS, CIRCUSES, CARNIVALS, AND FORTUNE TELLERS 7997 MEMBERSHIP CLUBS (SPORTS, RECREATION, ATHLETIC), COUNTRY CLUBS, AND PRIVATE GOLF COURSES 65

Addenda MCC MCC Description 7998 AQUARIUMS, SEAQUARIUMS, AND DOLPHINARIUMS 7999 RECREATION SERVICES NOT ELSEWHERE CLASSIFIED 8011 DOCTORS AND PHYSICIANS NOT ELSEWHERE CLASSIFIED 8021 DENTISTS AND ORTHODONTISTS 8031 OSTEOPATHS 8041 CHIROPRACTORS 8042 OPTOMETRISTS AND OPHTHALMOLOGISTS 8043 OPTICIANS, OPTICAL GOODS, AND EYEGLASSES 8049 PODIATRISTS AND CHIROPODISTS 8050 NURSING AND PERSONAL CARE FACILITIES 8062 HOSPITALS 8071 MEDICAL AND DENTAL LABORATORIES 8099 MEDICAL SERVICES AND HEALTH PRACTITIONERS - NOT ELSEWHERE CLASSIFIED 8111 LEGAL SERVICES AND ATTORNEYS 8211 ELEMENTARY AND SECONDARY SCHOOLS 8220 COLLEGES, UNIVERSITIES, PROFESSIONAL SCHOOLS, AND JUNIOR COLLEGES 8241 CORRESPONDENCE SCHOOLS 8244 BUSINESS AND SECRETARIAL SCHOOLS 8249 TRADE AND VOCATIONAL SCHOOLS 8299 SCHOOLS AND EDUCATIONAL SERVICES - NOT ELSEWHERE CLASSIFIED 8351 CHILD CARE SERVICES 8398 CHARITABLE AND SOCIAL SERVICE ORGANIZATIONS 8641 CIVIC, SOCIAL, AND FRATERNAL ASSOCIATIONS 8651 POLITICAL ORGANIZATIONS 8661 RELIGIOUS ORGANIZATIONS 8675 AUTOMOBILE ASSOCIATIONS 66

MCC MCC Description 8699 MEMBERSHIP ORGANIZATIONS NOT ELSEWHERE CLASSIFIED 8734 TESTING LABORATORIES (NON-MEDICAL) 8911 ARCHITECTURAL, ENGINEERING, AND SURVEYING SERVICES 8931 ACCOUNTING, AUDITING, AND BOOKKEEPING SERVICES 8999 PROFESSIONAL SERVICES NOT ELSEWHERE CLASSIFIED 9211 COURT COSTS, INCLUDING ALIMONY AND CHILD SUPPORT 9222 FINES 9223 BAIL AND BOND PAYMENTS 9311 TAX PAYMENTS 9399 GOVERNMENT SERVICES NOT ELSEWHERE CLASSIFIED 9402 POSTAL SERVICES GOVERNMENT ONLY 67

Addenda Addendum B Sample Authorization Forms SAMPLE Single Invoice Credit Card Payment Authorization Form {Your Company Letterhead} Telephone / Fax / US Mail Date: June 14, 2010 Attention: Fax Number: To: Company Name: Accounts Receivable XXX-XXX-XXXX Vendor Name Vendor Address Vendor City, State, Zip Your Company Cardholder Name: Mailing Address: Phone: Fax: Card Type: American Express Card Number: 4 digit code on Card: Expiration Date: Amount Charged:$ Authorized Signature: Invoice Number: Comments: If you have any questions, please contact XXXXXXXX at XXX-XXX-XXXX. 68

SAMPLE Multiple/Combined Invoice Credit Card Payment Authorization Form {Your Company Letterhead} Telephone / Fax / US Mail Date:June 14, 2010 I,, hereby authorize, to charge $ on my American Express Purchasing Card number:, 4 digit code on Card: expiration date. The amount above represents the following invoices on account number. Invoice Amount Invoice # Amount $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Amount Charged: $ Comments: If you have any questions, please contact XXXXXXXX at XXX-XXX-XXXX. 69

To learn more about Corporate Payment Solutions, visit americanexpress.com/payments