--0000000000001ace78063b2a2085 Content-Type: multipart/alternative; boundary="0000000000001ace78063b2a2084" --0000000000001ace78063b2a2084 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Tim and Timon: Thank you for your questions during the GM Connection call this morning. If you ever have any accounting questions, your point of contact in accounting is Lyndsey Organ copied above. Feel free to reach out to her anytime. Below I have outlined the payroll accrual process for Canada. It appears ClearCare does not include all payroll expenses, therefore it is not the basis for our accounting accruals. If you are still concerned about our payroll accrual process after reading this email, please let me know. *Canadian Payroll accrual process* The process is consistent with what we do in the U.S. We base our accruals off of either the last payroll of the month or the first of the next month depending on timing (we like to use the most current payroll but it's not feasible sometimes depending on the close calendar). We prorate the accrual based on number of working days that we need to accrue. For CGs, we base it off of 7 days per week and office we base off of 5 day work weeks. We do account for holidays and only accrue the payroll expense accounts. We receive the payroll data by pay period and not by day, so our accruals are estimates =E2=80=93 not actuals. With regard to using ClearCare to accrue = payroll, that system does not capture all of the payroll expenses on the payroll reports so Clear Care is not complete. *gerri terlecki* Chief Financial Officer | *TheKey* Mobile: 561.879.0132 --0000000000001ace78063b2a2084 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Tim and Timon: =C2=A0 Thank you for your questions dur= ing the GM Connection call this morning.=C2=A0 If you ever have any account= ing questions, your point of contact in accounting is Lyndsey Organ copied = above.=C2=A0 Feel free to reach out to her anytime.=C2=A0 Below I have outl= ined the payroll accrual process for Canada.=C2=A0 It appears ClearCare doe= s not include all payroll expenses, therefore it is not the basis for our a= ccounting accruals.=C2=A0 If you are still concerned about our payroll accr= ual process after reading this email, please let me know.=C2=A0 = =C2=A0 Canadian Payroll accrual process The = process is consistent with what we do in the U.S.=C2=A0 We base our accrual= s off of either the last payroll of the month or the first of the next mont= h depending on timing (we like to use the most current payroll but it's= not feasible sometimes depending on the close calendar). We prorate the ac= crual based on number of working days that we need to accrue. For CGs, we b= ase it off of 7 days per week and office we base off of 5 day work weeks. W= e do account for holidays and only accrue the payroll expense accounts. We = receive the payroll data by pay period and not by day, so our accrua