- 6 -6
AJF's delivery employees, generally a driver and sometimes a
helper, maintained a "trip sheet" which was a diary of their
deliveries. The trip sheet formed the basis of AJF's payroll and
billing to J.C. Penney. The drivers would also maintain a
delivery manifest which listed tasks the drivers were to perform
for the day.
When AJF's employees delivered the furniture, they would
sometimes collect a COD (Cash on Delivery) from J.C. Penney's
customer. Under the Contract, AJF was responsible for the
collection of COD's and maintained a COD account which was an
account of cash collected from J.C. Penney's customers. The
delivery manifest reflected all the COD's collected and the form
in which those COD's were paid, e.g., checks, cash, or money
orders. The trip sheet or manifest contained the name or names
of employees on the particular delivery and listed expenses
incurred by the driver. As of the time of trial, AJF did not
retain the delivery manifests or the trip sheets for the years in
issue.
The drivers were authorized to and did use COD cash funds to
pay for any expenses such as towing charges or anything out of
the ordinary and would insert the invoice for the services in an
envelope.
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Last modified: May 25, 2011