1. DRAFT - Privileged and Confidential - For Internal Use Only and Not for Distribution 1 Intercompany Billing Scenario (ID.07)

2. DRAFT - Privileged and Confidential - For Internal Use Only and Not for Distribution 2 Current Process – Key Components  ID Media bills/invoices a client using another company's logo (i.e. Initiative, Deutsch, MRM, UM, etc.)  The 3rd party AR (Trade Receivable) is on the other company’s books, the intercompany AR is on ID Media's books

3. DRAFT - Privileged and Confidential - For Internal Use Only and Not for Distribution 3 Proposed Future State Process - Details  The lead Agency creates job request form with ID Media as the participating office  The lead Agency sends job request form to SSC (applicable only to agencies whose jobs are created by Shared Services)  SSC/lead agency creates job and estimate and communicates to ID Media  ID Media creates Segment estimate and marks it as completed  SSC/lead agency contact accepts the estimate and marks it as INTA/EXTA  ID Media sends request to Lead Agency to generate pre-bill/estimate bill  ID Media will also copy Mary Egan at SSO (or whomever is designated)/Omaha billing on the message to the lead agency  Lead Agency generates a pre-bill/estimate bill or sends request to SSC

4. DRAFT - Privileged and Confidential - For Internal Use Only and Not for Distribution 4 Proposed Future State Process - Details  SSC/lead agency sends final bill to the client and the client processes payment  If the lead agency is on automatic matchpay, the intercompany agency payment will be released from the matchpay block once payment is received on the trade receivable.  If the lead is on manual matchpay, the matchpay block will have to be removed by the lead so payments to the intercompany agency can be released  BMG netting clears the intercompany between ID Media and the lead Agency

5. DRAFT - Privileged and Confidential - For Internal Use Only and Not for Distribution 5 Proposed Future State Process – Flow/Diagram Future State Process Flow Each segment will estimate their own costs for the job JOB Lead Segment Participating Segment Material #1 Material #2 Work In Progress