Best in class Accounts Receivable Procedures

1. End-to-End Process for Accounts Receivable Author: Scott A. MacDonald Course design: AlphaMac Resources, Inc. (c) 2010 AlphaMac Resources, Inc. All Rights Reserved 316.209.7400 www.alphamac.com Distributed by: Alliance Training & Consulting, Inc. 8900 Indian Creek Parkway, Suite 270 Overland Park, KS 66210-1510 913.385.5515 www.alliancetac.com SMA Solar Technologies Course Instructor: Miles Hutchinson

3. A/R Lifecycle Management of Cash Flow Prospective New Client Legal action for non-payment (c) 2010 AlphaMac Resources, Inc. all rights reserved. Up-to-date Written Policies and Procedures Outsource non-core competency Evaluate customer pre and post sale – good intelligence Reduce risk with credit products or other means Performance measures and periodic evaluation of economic conditions Properly staffed and trained Tracking Tools

4. 4 Pillars of Accounts Receivable (c) 2010 AlphaMac Resources, Inc. all rights reserved. Document Policies & Procedures Measure & Monitor Post-Sale Pre-Sale Analysis and qualification process to reduce credit risk up front. EVALUATION Measure internal processes and monitor customer behavior. M&M Get control over your cash flow by making your receivables work for you. PROCEDURES Cash application, payment history, collections and cash flow, etc COLLECTION

5. Property & Equipment Cash, Investments, & Foreign Currency Exposure Liability Insurance Inventory Insured & / or Actively Managed Uninsured & Not actively Managed Borrowing & Interco Lending Accounts Receivable (c) 2010 AlphaMac Resources, Inc. all rights reserved. Business Risks

31. (c) 2010 AlphaMac Resources, Inc. all rights reserved. "Witch" to help collection agency Jan 08, 2009 TBT Staff in cooperation with BNS http://www.baltictimes.com/news/articles/22087/ VILNIUS - The Skolu Isieskojimo Biuras debt collection agency has begun working with Vilija Lobaciuviene, Lithuania's so-called chief "witch," to help out with debt recovery from companies that won't pay up. "We will first look into problems with serious debtors, who repeatedly and consciously fail to up even when not faced with financial difficulties", the collection agency said in a statement. Lobaciuviene plans to apply various non-traditional methods in her practice, including corrections to an entrepreneur's biofield, meditation and suggestive measures. The bureau announced having signed an agreement with Lobaciuviene, head of the Folk Medicine Center. The collection agency assures that none of the measures to be applied could have a negative effect on an individuals psychological well-being.

38. Supporter (c) 2010 AlphaMac Resources, Inc. All Rights Reserved 6 Months Free Subscription if you mention this class.

39. Distributor (c) 2010 AlphaMac Resources, Inc. All Rights Reserved By Mail Alliance Training and Consulting, Inc. 8900 Indian Creek Parkway, Suite 270 Overland Park, KS 66210 By Phone US Toll Free: 877-385-5515 Local: 913-385-5515