�� ࡱ � ... ���� F �����

advertisement
�� ࡱ �
>
��
G
I
����
F
�����
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������� �
� �
�<
bjbjcTcT
4H
��
m
�
�
�
\
>
>
��
m
�
�
\
m
\
�
Z
�
q
�
�
m
�4
��
�
*
*
m
����
�
�
�
�
�
�
�
�
Z
\
\
c- �
! F
\
�
�
m
m
�
�
�
.
m
�
�
Z
�
�
m
�
$
�
\
�
�
�
�
m
�
\
�
�
:
,
"
�
�
����
F
,
K!
f
�
K!
�
•b����
0
�
�
�
�
�
\
�
�
�
�
�
�
�
�
�
����
����
����
����
����
����
����
���
�
����
����
����
����
����
����
����
����
����
K!
�
�
�
�
�
�
�
�
�
*
K!
�
\
m
-
(
�
�
�
3
:
FINANCIAL MANAGEMENT OF SERVICE
CENTERS
(Issued December 18, 1998)
I. PURPOSE
To establish Brandeis University's policies and procedures for the
financial management of service centers.
II. EFFECTIVE DATE
This policy is effective on July 1, 1999. The policy applies to
all costs incurred (or sponsored agreement budget periods
beginning) on or after that date.
III. DEFINITIONS
Service center
An activity that performs specific technical or administrative
services primarily for the internal operations of the University
and charges users for its services.
Auxiliary Enterprise
An activity that provided goods or services primarily to students,
faculty, staff and others for their own personal use, rather than
as a service to internal University operations. Examples of
auxiliary enterprises include residence halls, dining halls, and
bookstores. Auxiliary enterprises are not subject to this Policy
Statement.
Direct Operating Costs
All costs that can be specifically identified with a service
provided by a service center. These costs include the salaries,
wages and fringe benefits of University faculty and staff directly
involved in providing the service; materials and supplies;
purchased services; travel expenses; equipment rental; interest
associated with equipment acquisitions; etc. Note that for capital
expenses (equipment, software and furniture ~$500), the
depreciation should be charged as a direct expense, not the
acquisition cost.
Internal Service center Support Costs
All costs that can be identified to a service center, but are not
specific to a particular product or service offered by the center.
For example, the salary and fringe benefits of the service center
director are considered internal support costs.
Institutional Indirect Costs
The costs of administrative and supporting functions of the
University. Institutional indirect costs consist of general
administration and general expenses, such as executive management,
payroll, accounting and personnel administration; operations and
maintenance expenses, such as utilities, building maintenance and
custodial services; building depreciation and interest associated
with the financing of buildings; libraries; and special
administrative services provided to sponsored projects.
Unallowable Costs
Costs that can not be charged directly or indirectly to federallysponsored programs. These costs are specified in Circular A-21
issued by the U.S. Office of Management and Budget. Common
examples of unallowable costs include institutional advertising,
alcoholic beverages, bad debts, charitable contributions,
entertainment, fines and penalties, goods and services for
personal use, interest (except interest related to the purchase or
construction of buildings and equipment), selling and marketing
expenses. Please refer to the University's "Policy on Unallowable
Costs" for further information of these costs.
Applicable Credits
transactions that offset or reduce costs, such as purchase
discounts, rebates, allowances, refunds, etc. For purposes of
charging service center costs to federally-sponsored programs,
applicable credits also include any direct federal financing of
service center assets or operations (e.g., the direct funding of
service center equipment by a federal program).
Equipment
An item of tangible personal property having a useful life
exceeding one year and an acquisition cost of $500 or more.
Purchases under this amount are considered consumable supplies.
Billing Unit
The unit of service provided by a service center. Examples of
billing units include hours of service, tests performed, machine
time used, etc.
Billing Rate
The amount charged to a user for a unit of service. Billing rates
are usually computed by dividing the total annual costs of a
service by the total number of billing units expected to be
provided to users of the service for the year.
Surplus
The amount that the revenue generated by a service exceeds the
costs of providing the service during a fiscal year.
Deficit
The amount that the costs of providing a service exceed the
revenue generated by the service during a fiscal year.
IV. GENERAL POLICIES
All service centers are required to comply with the following:
To segregate costs in an account
Calculate rates annually
Charge rate for services as noted / defined below
Submit a copy of their semi-annual rate analysis to the Office of
Cost Analysis in the Controller's Office on (date) (or time after
rate defined)
Billing rates should be designed to recover the direct operating
costs of providing the services on an annual basis. For service
center with direct operating costs in excess of $100,000 annually,
the billing rates should also recover institutional indirect
costs. No costs other than the costs incurred in providing the
services should be included in the billing rates. The costs should
exclude unallowable costs and be net of applicable credits.
Billing rates should be computed annually at the start of each
University fiscal year. The rates should be based on the direct
operating costs of providing the services for the fiscal year just
ending and, where applicable, service center support costs and the
number of billing units for the fiscal year, or an estimate of the
costs and billing units of the new fiscal year.
The billing unit(s) should logically represent the type of service
provided.
The billing rate computation should be documented.
All users should be charged for the services they receive and be
charged at the same rates.
Separate accounts should be established in the University's
accounting system to record the actual direct operating costs of
the service center, internal service center overhead, revenues,
billings, collections, and surpluses or deficits. Documentation to
support the costs of the service center and records of units of
service should also be maintained.
The billing rates should be reviewed at least every six months and
adjusted where necessary.
Actual costs and revenues should be compared at the end of each
University fiscal year. Deficits or surpluses should be carried
forward as an adjustment to the billing rates of the following
year or the next succeeding year. Where feasible, the adjustments
may be made by increasing or decreasing the charges made to users
for the completed year, rather than through the �carry-forward�
adjustment process.
V. SERVICE CENTERS THAT PROVIDE MULTIPLE SERVICES
Where a service center provides different types of services to
users, separate billing rates should be established for each
service that represents a significant activity of the service
center. The costs, revenues, surpluses and deficits should also be
separately identified for each service. The surplus or deficit
related to each service should be carried forward as an adjustment
to the billing rate for that service in the following year or the
next succeeding year. The surplus from one service may be used to
offset the deficit from another service only if the mix of users
and level of services provided to each group of users is
approximately the same.
VI. COST ALLOCATION
Where separate billing rates are used for different services
provided by a service center, the costs related to each service
must be separately identified through a cost allocation process.
Cost allocations will also be needed where a cost partially
relates to the operations of a service center and partially to
other activities of a department or other organizational unit.
Depending on the specific circumstances involved, there may be
three categories of cost that need to be allocated: (a) costs that
are directly related to providing the services, such as the
salaries of staff performing multiple services, and (b) internal
service center support costs.
When cost allocations are necessary, they should be made on an
equitable basis that reflects the relative benefits each activity
receives from the cost. For example, if an individual provides
multiple services, an equitable distribution of his or her salary
among the services can usually be accomplished by using the
proportional amount of time the individual spends on each service.
Other cost allocation techniques may be used for internal service
center support costs, such as the proportional amount of direct
costs associated with each service, space utilized, etc. Questions
concerning appropriate cost allocation procedures should be
directed to the Office of Cost Analysis.
VII. EQUIPMENT PURCHASES
Expenditures for equipment purchases should not to be included in
the costs used to establish service center billing rates. The
costs should, however, include depreciation of the equipment.
A list of equipment used in service centers, with inventory
property control (tag) numbers, should be provided at the end of
each fiscal year to the Office of Cost Analysis. This information
is needed to assure that the equipment is excluded from the
depreciation portion of the University's indirect cost rates
charged to federally sponsored programs.
VIII. VARIABLE BILLING RATES
All users within the University should normally be charged the
same rates for a service center's services. If some users are not
charged for the services or are charged at reduced rates, the full
amount of revenue related to their use of the services must be
imputed in computing the service center's annual surplus or
deficit. This is necessary to avoid having some users pay higher
rates to make up for the reduced rates charged to other users.
This requirement does not apply to alternative pricing structures
related to the timeliness or quality of services. Pricing
structures based on time-of-day, volume discounts, turn-around
time, etc. are acceptable, provided that they have a sound
management basis and do not result in recovering more than the
costs of providing the services.
IX. SERVICES PROVIDED TO OUTSIDE PARTIES
If a service center provides services to individuals or
organizations outside of the University, the billing rates charged
to these users may be higher than the rates for internal
University users. Where applicable, sales tax must also be charged
to outside parties. Any amounts charged to outside parties in
excess of the regular internal University billing rates should be
excluded from the computation of a service center's surpluses and
deficits for purposes of making carry-forward adjustments to
future billing rates. Since revenue from outside parties may have
Unrelated Business Income Tax (UBIT) implications, the Office of
Cost Analysis should be consulted before arrangements for the
services are made.
X. TRANSFERS OF FUNDS OUT OF SERVICE CENTERS
It is normally not appropriate to transfer funds out of a service
center account to the University's general funds or other
accounts. If a transfer involves funds that have accumulated in a
service center account because of prior or current year surpluses,
an adjustment to user charges to compensate for the surpluses may
be necessary. The Office of Cost Analysis should be consulted
before the transfer is made.
XI. INVENTORY ACCOUNTS FOR PRODUCTS HELD FOR SALE
If a service center sells products and has a significant amount of
stock on hand, inventory records must be maintained. If the value
of the inventory is expected to exceed $50,000 at any point in the
year, a formal inventory account should be established. If the
inventory is not expected to exceed $50,000, internal inventory
records may be used in lieu of a formal account. A physical
inventory should be taken at least annually at the end of the
fiscal year and be reconciled to the inventory records. Inventory
valuations may be based on any generally recognized inventory
valuation method (e.g., first-in-first-out, last-in-first-out,
average cost, etc.).
XII. SUBSIDIZED SERVICE CENTERS
In some instances, the University, or a school or department, may
elect to subsidize the operations of a service center, either by
charging billing rates that are intended to be lower than costs or
by not making adjustments to future rates for a service center's
deficits. Service center deficits caused by intentional subsidies
cannot be carried forward as adjustments to future billing rates.
Since subsidies can result in a loss of funds to the University,
they should be provided only when there is a sound programmatic
reason and the reason is sufficiently documented.
XIII. RECORD RETENTION
Financial, statistical and other records related to the operations
of a service center must be retained for three years from the end
of the fiscal year to which the records relate. Records supporting
billing rate computations must be retained for three years from
the end of the fiscal year covered by the computations. For
example, if a billing rate computation covers the University
fiscal year ending June 30, 1999, the records supporting the
computation must be retained until June 30, 2002.
XIV. CONTACTS
If you have any questions about this policy, how to treat a
specific cost, or need information, please contact the Associate
Controller for Sponsored Programs at x6-4423, the Assistant
Controller of Cost Accounting at x6-4535, or the Internal Auditor
at x6-4516.
XV. TECHNICAL ASSISTANCE
The Office of Cost Analysis (x6-4535) is available to provide
technical assistance and advice on the financial management of
service centers. This assistance may be requested in connection
with the development of billing rates, cost allocation procedures,
equipment depreciation, record keeping, etc.
'
r
M
�
�
�
�
�
�
�
�
(
9
)
C
D
E
O
�
�
q
�
�
�
_
q
�
�
�
�
;
G
3
:
�
�
/
C
�
%! �# �# �#
) ��̸ۧ
�����������������������
������������q��
h�U 5 �CJ OJ PJ QJ \ �aJ
h G� 5 �CJ OJ PJ QJ \ �aJ
& h G� h G� 5 �CJ OJ PJ Q
J \ �aJ
h G� h G� CJ OJ PJ QJ aJ
& h G� h G� 6 �CJ OJ PJ Q
J ] �aJ
h�U 6 �CJ OJ PJ QJ aJ # h G� h G� 6 �CJ O
J PJ QJ aJ # h G� h G� 5 �CJ OJ PJ QJ aJ
,
)
D
E
Q
R
�
r
�
9
�
�
�
�
�
_
�
�
�
�
3
�d
E
�
�
�
�� [$ gd�U
�
�
�
�
�
�
�
�
�
d�
�
;
�
�
�
�
�
�
�
d�
�d
d�
�d [$ \$ gd G�
� gd G�
d�
�� gd G�
� a$ gd G�
�
�
�- [�# K% i&
) 0) �)
�
�
�
�
�
�
�
�
�
�
d�
�� gd�U
d�
�d �� [$ gd�U
&
F
d�
�d �d [$ \$ gd G�
$
>
'!
d�
�
�#
�
�
�
�
F
�
�
�
�
�
�
�
�
�
d�
�d
�d [$ \$ gd G�
d�
�
gd G�
&
F
d�
�d �d [$ \$ gd G�
)
) .) Q+ m+ �. �. �.
}1 �1 J3 K3 |3
6
6 46 u8 v8 �8 •: �: �: �;
�; �< �< �������������������������
h 0�
h G� h G� CJ OJ PJ QJ aJ
& h G� h G� 5 �CJ OJ PJ Q
J \ �aJ
h�U 5 �CJ OJ PJ QJ \ �aJ
�) Q+ o+ p+ �. �. �1
K3 ~3
6 66 v8 �8 �: �: �; �; �; �; �< �
�
�
�
�
�
�
�
�
�
�
�
�
�
�
�
�
�
�
gd G�
d�
�� gd G�
d�
�� gd�U
d�
� gd G�
d�
�d �� [$ gd�U
2 1�h :p 0� ��/
��=!�� "�� #�� $�� %�
�� ��
��
j
6
6
6
6
6
6
�
6
6
6
6
6
6
6
6
�
6
6
�
�
�
6
6
v
v
6
6
6
6
>
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
�
P
`
p
�
�
�
6
�
0
@
�
�
0
@
0
@
0
@
0
@
0
@
0
@
OJ PJ
6
P
P
P
P
P
P
QJ
6
`
`
`
`
`
`
_H
�
6
p
p
p
p
p
p
mH
�
�
�
�
�
�
nH
�
�
�
�
�
�
�
�
�
�
�
8
sH
�
v
6
6
6
6
6
6
6
6
�
v
�
v
�
v
�
v
v
6
6
6
6
6
6
6
6
6
6
6
6
6
�
6
h
H
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
�
6
2
�
�
�
�
�
�
�
�
X
tH
�
�
�
�
�
�
�
�
�
�
�
2
V
J
`��
~
J
6
6
v
6
6
6
6
6
6
6
6
6
6
�
(
0�
N o r m a l
d
��
CJ
_H
aJ mH
sH
D A ��� D
tH
F o n t
D e f a u l t
R i ��� R
P a r a g r a p h
0
T a b l e
N o r m a l
l 4�
a�
( k ��� (
0
N o
L i s t
�
4�
` ^`
� `
G� 0
N o r m a l
( W e b )
U �
4
d�
�d
�d [$ \$
CJ
OJ
PJ
QJ
^J
aJ
4
G� 0
H y p e r l i n k
>* ph � PK
! ��� �
xml���j�0 E����ж�r�(��ࡱIw},� �-j��4
t# bΙ{U���
[Content_Types].
��w�P� -
��T�U^h�d}㨫���)��*1P �'��
�^��W�� 0)��T�9< �l�#�� $yi} �� ; �~@��(���H��
��u�*
D‫נ‬z��/0�ǰ����
$��
X��3aZ�� ��,�D0 j~�3߶�b��~ i>� �� 3�\`�?�/� [� ��G�
�\•�!�-�Rk.�s�Ի�. .���a濭
?
�� PK
! �
��֧6
_rels/.rels���j�0
� ��}Q�� %v/��C/�} �(•h" � ��O�
� �����=������
�� ��C?�h�v=�•�Ʌ��% [xp��{۵_�Pѣ<�1 �H�0� ��O�R�Bd�
� �JE�4b$•��q_��� �6L�� R�7`�������0̞
O�•�,�E n7�Li�b��/�S���e��-е
����
�� PK
! ky� �
�
theme/theme/themeMa
nager.xml
�M
� @�}�w��7c�(Eb�ˮ�� C� AǠҟ����7�� ՛K
Y,�
�e�.���|,� ��H �,l�� ��x ɴ� �I�sQ}#Ր����֧ +�!�,�^�$
j=�GW���)�E�+&
8�
�� PK
! ����
P
theme/theme/theme1.xml
�YOo�6 � �w toc'v u�‫�ر‬M �n�-i���P�@�I} �� úa� �m�a[� 4�‫�إ‬:l Я�GR��X^�6؊�>$
����-�����
!)O�^�r�C$�y@����-�/�yH*� �ࡱ)�ࡱ��ࡱ��UDb�`}"�q‫�ۋ‬J‫�ח‬
� �X^�)I`n�E� ��p) � ��li�V[]�1M<�� �� ��O�P��6r�=
���z�gb�I g�� u��S�e b���O����� �R�D۫
����qu
�g��Z����o~‫ٺ‬lAp�lx�pT0�� �+[ } `j-�����zA� � �
2�F•���i�@�q�v�5֧\|��ʜ̭
N��le�X� ds��jcs�� ��7����f����
��W���+�Ն�7����`
� ��g�
Ș��J� ��j |��h(�K� �D-�� ��
dX� �iJ�؇(��x$(�
�:�� ;�˹!�
I_�T�� S
1�������?E� � ?������ ?ZBΪm���U/������?�~��� �xY����'���y5 �g&ࡱ/����ɋ�>��G �M�Ge��D��
� �� 3Vq%'#q� � ���$�8��K � ��)f�w 9:ĵ� �
x}r� x ��� �w�� �r�:\TZaG�*�y8I�j�bR��c|XŻ� ǿ�I
u3 KG�nD 1� N
IB �s�
��R��u��K>V�.E L+M2�#'�f��i
~�V�
�vl�{ u8��z� �H�
�*� ��:�( W� ☕
~ ��J��T�e\O*�tH G��HY�� }KN��P�*‫� ��˦ݾ‬-TѼ�9/#��A7�qZ
� �$*c?� � �qU ��n��w� N ��
%��O� �i�4
=3 ‫ڗ‬P��
����1�P�m
\\9� ���� ��� �Mؓ
�2a�D�]�;Yt�\ �?[x��
��g-���
eW�
�)6-r��C-S� j��
i�d �DЇA�Μ
���]�}Wr��|�]
IqbJ#x�꺃
6k���#��A�Sh��& ʌt(Q�% ��p%m��&]�caS l=�X���
����\P�1�Mh
�9� M��V�dDA��aV�B��[݈fJ�íP |8�
A� V^��f
�H��n���-�
�" �d>�z��n��NJ�
�‫�>�ة‬b� ��&� ���2�� v����Ky ϼ���D:����,AGm��
\nz��i� Ù -� �.uχY C� 6�OMf��3o�r��$��5����N H�T[XF64
�T ,ќ���M0�E)`#�5�XY�`� ‫��;פ‬%�1�U�٥m;�R>QD
ք
�� ��D�cp�
U�'� �&LE�/p���m���%]�����8fi��r�S4�d
7y\�`�J�n�� ��I�
R� ��3U�~ 7 +��� ࡱ #��m�
q�BiD����
� ���i *�L6� 9��m�Y &�����i� ��HE��=(K&�N!V��.K�e�L
D�ĕ� {D
� ���v E ࡱde��NƟ�e�(�MN9ߜR�6 ����&3(��a����/D
��U�z�<�{ˊ�Y��ȳ ����V���)�9�Z[��4^n�• �5���!J� �?
��Q�3�eBo�C� � �� M
� ��m<�.�vp �� ���IY�f���Z�Y_p�[�=al�Y�}Nc͙
���ŋ4vfa��vl����'S ���A�8�|�*•u�{���%0ߟM0�7%��� �<�� �ҍ�
�� PK
!
ѐ��
'
theme/theme/_rels/themeManager.xml.rels��M
�0 ���w ooӺ �&݈Э� ��5
6?$Q��
�, .�a��i���� c2�1h� :�q��m��@R N��;d�`��o7� g�K(M&
$R(.1�r
'J��ЊT�8��V�"��AȻ�H�u}�� |�$�b {� �P����8 �g/]�QAs‫����(م‬#��L �[����
�� PK ! ��� �
[Content_Types].xmlPK
! �
��֧6
+
_rels/.relsPK ! ky� �
�
theme/theme/themeManage
r.xmlPK ! ����
P
�
theme/theme/theme1.xml
PK !
ѐ��
'
�
theme/theme/_rels/themeManager.xml.relsPK
]
�
<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<a:clrMap
xmlns:a="http://schemas.openxmlformats.org/drawingml/2006/main"
bg1="lt1" tx1="dk1" bg2="lt2" tx2="dk2" accent1="accent1"
accent2="accent2" accent3="accent3" accent4="accent4"
accent5="accent5" accent6="accent6" hlink="hlink"
folHlink="folHlink"/>
�4
H
����
) �<
"
�
�) �<
!
#
�8
�
@ -�
��
� ��� �
�
�
�0
�(
�
�
�B
�
S
�-
�
�
�
�
��
p u r p o s e
v b r
t a D
�4
E
Q# �3 �4
)
0
�
�4
)
C
�
�
�4
3
(
)
q
r
�
�
/
/
E
E
�
�
'
'
�
�
�
�
!
! 0! 0! P# P# o# o# �& �&
�& �& }) }) �) �) J+ K+ ~+ ~+
.
. 6. 6. u0 v0
�0 �0 •2 �2 �2 �2 �3 �3 �3 �3 �3 �3 �4 �4
P#
?
�3
�
U\19�
h
� � � � � � � � �
�
YM� ��� � � � � � � � �
��
��� �
� ^�� `���CJ OJ QJ o(
��
�
�� ��� �
� ^�� `���CJ OJ QJ o(
o
�
�p ��� �
p ^�p `���CJ OJ QJ
o(
��
�
�@
��� �
@
^�@
`���CJ OJ QJ o(
��
�
�
��� �
^�
`���CJ OJ QJ o(
��
�
�� ���
�
� ^�� `���CJ OJ QJ o(
��
�
�� ��� �
� ^�� `���CJ OJ QJ o(
��
�
�� ��� �
� ^�� `���CJ OJ QJ o(
��
�
�P ��� �
P ^�P `���CJ
OJ QJ o(
��
�� ��� �
�
^�� `���CJ OJ QJ o(
��
�
��
��� �
� ^�� `���CJ OJ QJ o(
o
�
�p ��� �
p ^�p `���CJ OJ QJ o(
��
�
�@
��� �
@
^�@
`���CJ OJ QJ o(
��
�
�
��� �
^�
`���CJ OJ QJ o(
��
�
�� ���
�
� ^�� `���CJ OJ QJ o(
��
�
�� ��� �
� ^�� `���CJ OJ QJ o(
��
�
�� ��� �
� ^�� `���CJ OJ QJ o(
��
�
�P ��� �
P ^�P `���CJ
OJ QJ o(
��
�
YM
U\19
����������
��
�e�
�
�U
0� G� pO�
�4 �4
�@
�4 h
@ ��
U n k n o w
n ��
��
��
��
��
��
G-�
�*
�
�
T i m e s
N e w
R o m a n
5-�
�
S y m b o l
3.�
�*
�
�
A r i a l
7.�
� �{
@
�
C a l i b r i
?=�
�*
�
�
C o u r i e r
N e w
;
�
�
M a t h
�_
� �� B
"
q � ��
�
�,
�
h
_
W i n g d i n g s
A-�
C a m b r i a
��& ��&
�
�,
! �
� � � � ��20
2�
�
��
2
��
$P �
�
��
�4
�4
HX
���•���•���•���•���•���•���• G�
!
x
x
d e f a u l t
d e f a u l t
�Oh �� +'��0
l
�
�
�
(
��
�
�
����
�
�
�
�
4
@
L
T
default -
\
d
-
�
-
-
-
Normal.dotm Office
Word
@
�NZ
�,
default @
� F��� @
1
-
������
Microsoft
�
��
��՜.
��
+,�0
�
h
�
�
�
p
�
�
�
�
�
�
�
�
University
_
Brandeis
�4
-
-
Title
����&
'
(
)
*
+
,
.
/
0
1
2
3
4
5
����7
8
9
:
;
<
=
����?
@
A
B
C
D
E
��������H
������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
������������������R o o t
E n t r y
����
����
�
F
:g���� J
�
1 T a b l
e
!
"
#
$
����
����
%
W o r d D o c u m e n t
��������
S u m m a r y I n f o r m a t i o n
(
����
6
D o c u m e n t S u m m a r y I n f o r m a t i o n
8
������������
C o m p O b j
������������
y
������������
_!
4H
>
������������
���������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
����������������������������������������
� ��
����
�
F'
Microsoft Office Word 97-2003
Document
MSWordDoc
Word.Document.8 �9�q
Download