1. 1 Write-Offs (ID.13)

2. 2 Current Process – Key Components  ID Media processes write-offs from MBox in the production system  There are 2 types of write-offs: 1.Accounts Receivable bad debt 2.Vendor invoices for jobs which have been closed in MBox but new invoices are received and processed through A/P

3. 3 Proposed Future State Process - Details  SSC will process the bad debt write offs (AR) for the agency via a journal entry.  For the vendor write-off, create a client related Non-Billable job in Vantage to process vendor invoices.

4. 4 Proposed Future State Process - Details Sample of Bad Debt Reserve:

5. 5 Proposed Future State Process - Details  IPG SP&P 203 Allowance For Doubtful Accounts – Receivables: IPG SP&P 203 Allowance For Doubtful Accounts – Receivables

6. 6 Proposed Future State Process - Details  SSC Cash Applications receives a request from the agency to write off bad debts  SSC will write-off bad debts based on the agency request  Bad debt ends up in Corporate Expenses

7. 7 Proposed Future State Process - Details  For Vendor Write-Offs, ID Media/MPC will create a client related non- billable job  Create an internally approved estimate with no material code  Create a Production PO with the material code “10759” (production fee) for the amount of the vendor invoice  Vendor invoice will be attached to the PO and approved by the agency for payment  Post vendor invoice  Execute General Ledger report (Zgl_Activity – GL Line Item With Offsetting Information) to view posting  show

8. 8 Proposed Future State Process - Details Create Client Related Non- Billable job, with manual budget

9. 9 Proposed Future State Process - Details Create production PO using material#10759 (production fee) for the amount of the vendor invoice

10. 10 Proposed Future State Process - Details Post Vendor Invoice

11. 11 Proposed Future State Process - Details Post Vendor Invoice

12. 12 Proposed Future State Process - Details Execute zgl_activity report to view posting.